
Tax evasion under 26 U.S.C. § 7201 is a federal felony carrying up to 5 years in prison per count, substantial fines, and civil penalties; Law Offices Of SRIS, P.C. has extensive criminal defense experience in Maryland, including federal tax cases. Law Offices Of SRIS, P.C. — Advocacy Without Borders — brings 120+ years combined legal experience to your defense.
Tax Evasion Lawyer Maryland
Federal tax evasion, codified at 26 U.S.C. § 7201, makes it a felony to willfully attempt to evade or defeat any tax imposed by the Internal Revenue Code. The government must prove three elements beyond a reasonable doubt: (1) an affirmative act of evasion or attempted evasion, (2) a substantial tax deficiency, and (3) willfulness — meaning the defendant acted with the specific intent to violate the law. The IRS Criminal Investigation Division (IRS-CI) investigates these cases, which are prosecuted by the U.S. Attorney’s Office for the District of Maryland in the U.S. District Court for the District of Maryland. Founded in 1997 by Mr. Sris, former prosecutor — Law Offices Of SRIS, P.C. brings 120+ years combined legal experience.
Last verified: April 2026 | U.S. District Court for the District of Maryland | 26 U.S.C. § 7201 (Cornell LII)
For the official text of the federal tax evasion statute, see 26 U.S.C. § 7201 (U.S. Department of Justice — official site). For Maryland-specific federal court procedures, visit U.S. District Court for the District of Maryland (official site).
In the U.S. District Court for the District of Maryland, prosecutors routinely rely on circumstantial evidence to prove willfulness, such as large cash transactions, hidden assets, or false deductions.
We have observed that IRS-CI agents often conduct lengthy investigations before filing charges, giving defendants a narrow window to act.
Early engagement of a Tax Evasion Lawyer Maryland can preserve critical evidence and negotiation opportunities.
- Do not speak to IRS agents without your attorney present.
- Preserve all financial records, including tax returns and bank statements.
- Contact a Tax Evasion Lawyer Maryland immediately upon learning of an investigation.
- Your attorney will request a copy of the grand jury subpoena or indictment.
- Your attorney will analyze the evidence for procedural errors or lack of willfulness.
- Your attorney will negotiate with the U.S. Attorney’s Office or prepare for trial.
In Maryland, federal tax evasion under 26 U.S.C. § 7201 carries up to 5 years in prison per count, fines up to $250,000 for individuals, and mandatory restitution.
| Offense | Classification | Incarceration | Fine | License Impact | Additional Consequences |
|---|---|---|---|---|---|
| Tax Evasion (26 U.S.C. § 7201) | Federal Felony | Up to 5 years per count | Up to $250,000 (individuals) | None directly, but may affect professional licenses | Restitution, supervised release, civil penalties, asset forfeiture |
| Filing a False Tax Return (26 U.S.C. § 7206(1)) | Federal Felony | Up to 3 years per count | Up to $250,000 (individuals) | None directly, but may affect professional licenses | Restitution, supervised release, civil penalties |
| Failure to File Tax Return (26 U.S.C. § 7203) | Federal Misdemeanor | Up to 1 year per count | Up to $100,000 (individuals) | None directly, but may affect professional licenses | Restitution, supervised release, civil penalties |
Results may vary.
Founded in 1997 by Mr. Sris, former prosecutor — Law Offices Of SRIS, P.C. brings 120+ years combined legal experience, 4,739+ documented firm-wide results across VA, MD, DC, NY and NJ, and a favorable-outcome rate above 93%. Law Offices Of SRIS, P.C. — Advocacy Without Borders — has handled numerous federal criminal cases, including tax evasion matters, in Maryland. Our team includes Kristen M. Fisher, Former Maryland Assistant State’s Attorney, who brings firsthand prosecutorial insight to your defense.
Kristen M. Fisher, Former Maryland Assistant State’s Attorney, Of Counsel (independent attorney working with Law Offices Of SRIS, P.C.), joined the firm in 2010 and dedicates 75% of her practice to litigation. She is admitted to the Maryland and Virginia bars and has extensive experience in federal and state criminal defense.
Law Offices Of SRIS, P.C. has extensive criminal defense experience in Maryland, including federal tax cases. Firm-wide across VA, MD, DC, NY and NJ, SRIS has 4,739+ documented results with a 93%+ favorable outcome rate. Results may vary.
Our location in Rockville, Maryland is approximately 30 miles from the U.S. District Court for the District of Maryland in Baltimore, with access via I-270 and I-95.
Tax Evasion Lawyer Maryland near Maryland.
Serving the communities of Rockville, Bethesda, Silver Spring, Gaithersburg, Germantown, Wheaton, Potomac, Bowie, College Park, Upper Marlboro, Columbia, Annapolis, Frederick, Towson, Baltimore, and Waldorf.
24/7 phone consultations — (888) 437-7747 — meetings by appointment only.
Law Offices Of SRIS, P.C. — Maryland
199 E Montgomery Ave Suite 100 Room 211
Rockville, MD 20850
(888) 437-7747
By appointment only.
Frequently Asked Questions About Tax Evasion in Maryland
What is tax evasion under federal law in Maryland?
Yes. Tax evasion under 26 U.S.C. § 7201 is a federal felony involving willfully attempting to evade or defeat taxes. It carries up to 5 years in prison per count, plus fines and civil penalties. Cases are prosecuted in the U.S. District Court for the District of Maryland.
Yes. Tax evasion under 26 U.S.C. § 7201 is a federal felony carrying up to 5 years in prison per count.
How does a Maryland lawyer defend against tax evasion charges?
It depends. Defense strategies may include challenging evidence, examining procedural compliance, negotiating with prosecutors, and presenting mitigating factors. An experienced Tax Evasion Lawyer Maryland evaluates the specific facts under 26 U.S.C. § 7201 to build the strongest possible defense.
What should I do if I am facing tax evasion charges in Maryland?
If facing tax evasion charges in Maryland, contact a Tax Evasion Lawyer Maryland immediately. Do not discuss the case with anyone except your lawyer. Preserve all relevant documents and evidence. The statute of limitations and court deadlines under federal law require prompt action.
Do I need a lawyer for a misdemeanor in Maryland?
Many Maryland misdemeanors carry significant penalties — second-degree assault: up to 10 years; theft $100-$1,500: up to 6 months. An attorney at District Court of MD for Montgomery County can negotiate PBJ (no conviction on record) or dismissal. Firm-wide, SRIS has handled 4,739+ documented case results with over 93% favorable outcomes. Contact SRIS at (888) 437-7747.
Learn more about our Criminal Defense Lawyer Maryland practice. For other localities, see our Criminal Defense Lawyer Howard County and Criminal Defense Lawyer Montgomery County pages. For related practice areas, explore Federal Criminal Defense Lawyer Maryland.
Last verified: April 2026