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 21 documented case results in Montgomery County across all practice areas with a 95% favorable outcome rate. A Tax Evasion Lawyer Montgomery County can help you handle the IRS Criminal Investigation Division process.
Tax Evasion Lawyer Montgomery County, Maryland
Federal tax evasion, defined under 26 U.S.C. § 7201, involves the willful attempt to evade or defeat any tax imposed by the Internal Revenue Code. The government must prove three elements beyond a reasonable doubt: (1) a substantial tax deficiency existed, (2) the defendant acted willfully, and (3) the defendant committed an affirmative act to evade the tax. 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. A conviction carries up to 5 years in federal prison, fines up to $250,000 for individuals, and the costs of prosecution. Founded in 1997 by Mr. Sris, former prosecutor — Law Offices Of SRIS, P.C., Advocacy Without Borders, brings 120+ years combined legal experience to defend clients facing these serious charges.
Last verified: April 2026 | U.S. District Court for the District of Maryland | 26 U.S.C. § 7201
For official statutory text and procedural rules, consult these government sources:
In the U.S. District Court for the District of Maryland, prosecutors routinely rely on circumstantial evidence in tax evasion cases, such as unexplained bank deposits or lifestyle inconsistencies. We have observed that the government often files charges after a multi-year IRS-CI investigation, making early intervention critical.
- Preserve all financial records, including tax returns, bank statements, and business documents.
- Do not communicate with IRS agents without counsel present.
- Engage a Tax Evasion Lawyer Montgomery County immediately upon notice of an investigation.
- Review the statute of limitations — generally 6 years for tax evasion under 26 U.S.C. § 6531.
- Prepare for potential grand jury subpoenas or search warrants.
- Negotiate with the U.S. Attorney’s Office for a pre-indictment resolution if possible.
In Montgomery County, federal tax evasion under 26 U.S.C. § 7201 carries a maximum penalty of 5 years in federal prison, 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 professional licenses may be affected | Restitution, supervised release, civil penalties, asset forfeiture |
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%. The firm’s Maryland practice, led by Kristen M. Fisher, Former Maryland Assistant State’s Attorney, provides experienced representation for clients facing tax evasion charges in Montgomery County. Law Offices Of SRIS, P.C. — Advocacy Without Borders — has handled numerous federal criminal cases, leveraging deep familiarity with IRS-CI procedures and federal sentencing guidelines.
Law Offices Of SRIS, P.C. has 21 documented case results in Montgomery County across all practice areas, including a 95% favorable outcome rate. Results may vary. Case results depend on a variety of factors unique to each case. The firm-wide count of 4,739+ documented results across VA, MD, DC, NY and NJ reflects the firm’s extensive experience.
Our location in Rockville is approximately 2 miles from the District Court of MD for Montgomery County, with access via I-270 and Route 355 (Rockville Pike).
Tax Evasion Lawyer Montgomery County — serving clients near Montgomery County.
Serving the communities of Rockville, Bethesda, Silver Spring, Gaithersburg, Germantown, Wheaton, Kensington, Potomac, Olney, Damascus, Clarksburg, Takoma Park, Chevy Chase.
24/7 phone consultations — (888) 437-7747 — meetings by appointment only.
Law Offices Of SRIS, P.C. — Maryland
199 E. Montgomery Avenue, Suite 100, Room 211, Rockville, MD 20850
Phone: (888) 437-7747
By appointment only.
Frequently Asked Questions
What is Probation Before Judgment (PBJ) in Montgomery County, Maryland?
PBJ is a Maryland disposition where the judge places you on probation instead of entering a guilty verdict. PBJ avoids a formal conviction on your record and is available for most misdemeanors and many felonies at District Court of MD for Montgomery County (191 East Jefferson Street, Rockville, MD 20850). After probation, PBJ cases can be expunged (3-year waiting period).
Yes. PBJ avoids a formal conviction and is available at District Court of MD for Montgomery County.
Can I get my criminal record expunged in Montgomery County, Maryland?
Yes. Maryland allows expungement for acquittals, dismissals, Nolle Prosequi, Stet, PBJ (after 3 years), and many non-violent convictions under the Justice Reinvestment Act. Cases in Montgomery County are expunged through the court where the case was heard (District Court of MD for Montgomery County).
Yes. Expungement is available for acquittals, dismissals, PBJ, and qualifying convictions under Md. Code, Criminal Procedure Art. § 6-220.
What happens after a criminal arrest in Montgomery County, Maryland?
After arrest in Montgomery County: (1) initial appearance before a District Court commissioner who sets bail, (2) bail review hearing within 24 hours if detained, (3) arraignment, (4) trial. Misdemeanors are tried at District Court of MD for Montgomery County (191 East Jefferson Street, Rockville, MD 20850). Felonies go to Montgomery County Circuit Court.
After arrest, you appear before a commissioner for bail, then proceed to arraignment and trial at District Court of MD for Montgomery County.
Do I need a lawyer for a misdemeanor in Montgomery County, Maryland?
Yes. 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.
Yes. Misdemeanors can carry jail time, and an attorney can negotiate PBJ or dismissal at District Court of MD for Montgomery County.
What is the difference between state and federal charges?
Federal charges are prosecuted by the U.S. Attorney with generally harsher penalties and no parole. An experienced federal defense attorney is critical.
Federal charges carry harsher penalties and no parole, requiring an experienced federal defense attorney.
How does a lawyer defend against tax evasion charges?
Defense strategies for tax evasion may include challenging evidence, examining procedural compliance, negotiating with prosecutors, and presenting mitigating factors. An experienced attorney evaluates the specific facts under 26 U.S.C. § 7201 to build the strongest possible defense.
Defense strategies include challenging evidence, examining procedural compliance, and negotiating with prosecutors under 26 U.S.C. § 7201.
What should I do if I am facing tax evasion charges?
If facing tax evasion charges, contact a federal criminal attorney immediately. Do not discuss the case with anyone except your lawyer. Preserve all relevant documents and evidence. The statute of limitations and court deadlines require prompt action.
Contact a federal criminal attorney immediately and preserve all documents and evidence.
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Last updated: 2026-04-30