Kathryn Keneally, a tax attorney for Fulbright & Jaworski in New York, believes that in an effort to deter tax crimes, the IRS will bring criminal charges in cases where the evidence is strong and the there is a substantial possibility for publicity, putting high-profile individuals, their attorneys and their accountants in the crosshairs.

In an article she wrote entitled “Nonfilers: The Next Enforcement Initiative,” Keneally notes that criminal prosecution is only possible if the government can prove that the filing failure was willful, and not a result of some other factor such as confusion, advice from a tax professional or some type of impairment. Willingness to cooperate with the IRS is also considered, which is why Keneally advises clients to consider voluntary disclosure ahead of an IRS enforcement action.

“In the usual case, the IRS will not take action against someone who cleans up the situation before it begins with an investigation,” Keneally writes. “The time for people who have failed to file tax returns in past years to come forward is now. Once the IRS has started enforcement activities against someone, the challenges become much greater.”

Failing to file a federal tax return is a misdemeanor, carrying a maximum prison sentence of one year. It may be considered a felony in some especially egregious cases.