Tax evasion under 26 U.S.C. § 7201 is a federal felony carrying up to 5 years in prison and substantial fines. Law Offices Of SRIS, P.C. has extensive criminal defense experience in Rockville, Maryland. As a Tax Evasion Lawyer Rockville, MD, the firm provides representation at the U.S. District Court for the District of Maryland.
Tax Evasion Lawyer Rockville, Maryland
Federal tax evasion, codified at 26 U.S.C. § 7201, makes it a crime 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 constituting an attempt to evade or defeat a tax, (2) willfulness, and (3) a tax deficiency. Conviction carries a maximum penalty of 5 years imprisonment, fines up to $250,000 for individuals ($500,000 for corporations), plus the costs of prosecution. The IRS Criminal Investigation Division (IRS-CI) investigates these cases before referral to the U.S. Attorney’s Office 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 official statutory text, see 26 U.S.C. § 7201 (Cornell LII — 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 such as unexplained bank deposits, lifestyle inconsistencies, and offshore account records to establish willfulness. We have observed that IRS-CI agents often conduct lengthy interviews before charges are filed, giving defendants a narrow window to secure counsel.
- Do not speak to IRS-CI agents without your attorney present.
- Preserve all financial records, including digital files and emails.
- Contact a Tax Evasion Lawyer Rockville immediately upon receiving a target letter or subpoena.
- Review all prior tax returns for potential discrepancies with your lawyer.
- Do not transfer assets or move funds without legal advice.
- Follow your attorney’s guidance on whether to cooperate or contest the allegations.
In Rockville, Maryland, federal tax evasion under 26 U.S.C. § 7201 carries a maximum penalty of 5 years imprisonment, fines up to $250,000, and supervised release.
| Offense | Classification | Incarceration | Fine | License Impact | Additional Consequences |
|---|---|---|---|---|---|
| Tax Evasion (26 U.S.C. § 7201) | Federal Felony | Up to 5 years | Up to $250,000 (individual); $500,000 (corporation) | Professional license suspension possible | Supervised release up to 3 years; restitution; asset forfeiture |
| Filing a False Tax Return (26 U.S.C. § 7206(1)) | Federal Felony | Up to 3 years | Up to $250,000 | Professional license suspension possible | Supervised release; restitution |
| Failure to File a Tax Return (26 U.S.C. § 7203) | Federal Misdemeanor | Up to 1 year | Up to $100,000 | None | Probation; restitution |
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, operating under the tagline “Advocacy Without Borders,” has handled numerous federal criminal cases including tax evasion matters in the U.S. District Court for the District of Maryland. Mr. Sris’s background in accounting and information systems provides a unique advantage in financial crime defense.
Law Offices Of SRIS, P.C. has extensive criminal defense experience in Rockville: firm-wide across VA, MD, DC, NY and NJ, the firm has 4,739+ documented results with a 93%+ favorable outcome rate. In Montgomery County specifically, the firm has achieved outcomes including dismissals and probationary dispositions in complex criminal matters. Results may vary.
Our location in Rockville is approximately 2 miles from the U.S. District Court for the District of Maryland (Greenbelt Division), with access via I-270 and I-495. If you need a tax fraud defense lawyer Rockville, know that we serve the communities of Rockville, Twinbrook, Rockville Town Center, King Farm, Fallsmead, and the Potomac border. 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
(888) 437-7747 | By appointment only
Frequently Asked Questions About Tax Evasion in Rockville, Maryland
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).
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.
Do I need a lawyer for a misdemeanor in Montgomery County, 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.
How does a Maryland lawyer defend against tax evasion charges?
Defense strategies for tax evasion in Maryland may include challenging evidence, examining procedural compliance, negotiating with prosecutors, and presenting mitigating factors. An experienced IRS criminal charge lawyer Rockville 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 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 under Maryland law require prompt action.
For more information about criminal defense in Maryland, visit our Criminal Defense Lawyer Salisbury hub. You may also find these pages useful: Criminal Defense Lawyer Howard County and Criminal Defense Lawyer Montgomery County.
Last verified: April 2026