Tax Evasion Lawyer in Montgomery County, Maryland
Tax evasion under 26 U.S.C. § 7201 is a federal felony carrying up to 5 years in prison per count plus substantial fines. Law Offices Of SRIS, P.C. — Advocacy Without Borders — has extensive criminal defense experience in Montgomery County, Maryland, including documented results at Montgomery County Circuit Court. Call (888) 437-7747 for a consultation by appointment only.
Understanding Tax Evasion Under Federal Law
Tax evasion, codified at 26 U.S.C. § 7201, makes it a federal 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 additional tax was due and owing, (2) the defendant acted willfully, and (3) the defendant took an affirmative act to evade the tax. This offense is investigated by the IRS Criminal Investigation Division (IRS-CI) and prosecuted by the U.S. Attorney’s Office for the District of Maryland. A conviction carries up to 5 years in federal prison per count, 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. brings 120+ years combined legal experience.
Last verified: April 2026 | U.S. District Court for the District of Maryland | 26 U.S.C. § 7201
Official Legal References
Insider Perspective on Tax Evasion Cases in Montgomery County
In the U.S. District Court for the District of Maryland (Greenbelt Division), prosecutors routinely rely on financial records, bank statements, and forensic accounting to build tax evasion cases. We have observed that the government often uses circumstantial evidence — such as unexplained cash deposits or lifestyle inconsistencies — to establish willfulness.
- Do not speak to IRS agents without an attorney present — anything you say can be used against you.
- Preserve all financial records, tax returns, and correspondence with the IRS.
- Contact a federal criminal defense attorney immediately to assess your exposure.
- Consider voluntary disclosure programs that may reduce or eliminate criminal liability.
- Prepare for a potential grand jury subpoena or target letter.
- Evaluate whether a plea negotiation or trial defense is in your experienced interest.
In Montgomery County, Maryland, tax evasion under 26 U.S.C. § 7201 carries a maximum penalty of 5 years in federal prison per count, fines up to $250,000, 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) | Professional license revocation possible | Restitution, supervised release, asset forfeiture |
| Filing a False Tax Return (26 U.S.C. § 7206) | Federal Felony | Up to 3 years per count | Up to $250,000 | Professional license revocation possible | Restitution, supervised release |
| Failure to File Tax Return (26 U.S.C. § 7203) | Federal Misdemeanor | Up to 1 year per count | Up to $100,000 | Professional license revocation possible | Restitution, supervised release |
Results may vary.
Why Choose Law Offices Of SRIS, P.C. for Your Tax Evasion Defense?
Founded in 1997 by Mr. Sris, former prosecutor — Law Offices Of SRIS, P.C., Advocacy Without Borders, 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%. Our team includes former prosecutors who understand how the government builds tax evasion cases. We have handled complex federal criminal matters in the U.S. District Court for the District of Maryland, including cases involving financial fraud, money laundering, and tax crimes.
Your Tax Evasion Defense Team
Proven Results in Montgomery County
Law Offices Of SRIS, P.C. has 21 total documented case results across all practice areas in Montgomery County. In one notable case, a client charged with distribution of child pornography in Montgomery County Circuit Court received 5 years probation with no incarceration. In another, all charges were dropped for a client facing multiple counts of child pornography possession and distribution. Results may vary.
Firm-wide, Law Offices Of SRIS, P.C. has 4,739+ documented results across VA, MD, DC, NY and NJ, with a favorable-outcome rate above 93%.
Our Location and Service Area
Our location in Rockville is approximately 3 miles from the District Court of MD for Montgomery County (191 East Jefferson Street, Rockville, MD 20850), with access via I-270 and Route 355 (Rockville Pike).
Tax evasion lawyer near Montgomery County: we serve clients throughout the region.
Serving the communities of Rockville, Bethesda, Silver Spring, Gaithersburg, Germantown, Wheaton, Kensington, Potomac, Olney, Damascus, Clarksburg, Takoma Park, and Chevy Chase.
24/7 phone consultations — (888) 437-7747 — meetings by appointment only.
Rockville Location: 199 E. Montgomery Avenue, Suite 100, Room 211, Rockville, MD 20850 | (888) 437-7747
Frequently Asked Questions About Tax Evasion and Criminal Defense in Montgomery County
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 for most misdemeanors and many felonies in Montgomery County.
Can I get my criminal record expunged in Montgomery County, Maryland?
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 many non-violent convictions.
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 will have an initial appearance, bail review, arraignment, and trial in Montgomery County courts.
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.
Yes. Many misdemeanors carry jail time, and an attorney can help avoid a conviction.
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 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 attorney evaluates the specific facts under 26 U.S.C. § 7201 to build the strongest possible defense.
Defense strategies include challenging evidence, negotiating with prosecutors, and presenting mitigating factors under 26 U.S.C. § 7201.
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.
Contact a federal criminal attorney immediately and preserve all documents and evidence.
Related Practice Areas and Locations
- Criminal Defense Lawyer Salisbury — State hub for criminal defense in Maryland.
- Criminal Defense Lawyer Howard County — Serving Howard County, Maryland.
- Criminal Defense Lawyer Calvert County — Serving Calvert County, Maryland.
- Criminal Defense Lawyer Charles County — Serving Charles County, Maryland.
- Criminal Defense Lawyer Anne Arundel County — Serving Anne Arundel County, Maryland.
Last verified: April 2026
Attorney responsible for this advertising: Mr. Sris.
By appointment only.