Furthermore, criminal prosecution remains uncommon, with only 2,000 to 3,000 cases annually. However, this risk increases substantially for decade-long non-compliance involving large sums. Consequently, factors such as willful evasion exceeding $70,000, concealment acts, and ignored IRS notices significantly elevate your risk profile. In fact, initiating a Voluntary Disclosure Practice before IRS contact provides near-absolute protection against criminal prosecution.