Calculator
There is no calculator for criminal exposure
Willfulness, evidence, and timing drive these cases. None of them fit in a form field.
Every criminal tax statute in the Internal Revenue Code turns on willfulness, and willfulness is a question about what a person knew and intended. That is why a number alone never tells you whether you have a civil problem or a criminal one. Start with these:
Before you talk to an agent
Exposure is a legal problem. Treat it like one.
If you think a tax problem could carry criminal exposure, talk to a lawyer before you talk to the IRS. Conversations with your lawyer are privileged. Conversations with an agent are evidence.