This is a WRONG information. If a person lived less than 180 days in a given year, he/she is not liable to pay taxes (if of course no income).For citizenship you have to fille atleast 3 years tax returns in prevoius 5 years, there is no exception here. So you have to wait until u file 3 tax returns.
If u send a application with a 2 years tax returns your application will considered incomplete and returned to you.