BobK:
To be clear, tax evasion in .ch is a civil matter, not a criminal one. As to Dumberica, the amount has to be pretty high (like half a mil) before jail time becomes a possibility -- generally they cut a deal to pay it back with interest and that's that.

Also, first $90k of income abroad is not taxable. Reportable, yes, but not taxable. If they audit, the amount owed would likely be pretty small as long as $100k in fake reimbursements isn't exceeded.

The Swiss tax authorities are more likely to be a problem than the IRS.