Tax evasion under 26 U.S.C. § 7201 is a federal felony carrying up to 5 years imprisonment per count; Law Offices Of SRIS, P.C. has extensive criminal defense experience in Maryland. An IRS criminal charge lawyer Maryland can help you handle federal proceedings in the U.S. District Court for the District of Maryland.
Tax Evasion Lawyer Maryland
Tax evasion, codified under 26 U.S.C. § 7201, is a federal felony that prohibits willfully attempting to evade or defeat any tax imposed by the Internal Revenue Code. The government must prove beyond a reasonable doubt that you had a legal duty to pay taxes, you took affirmative steps to evade that duty, and you acted willfully. The IRS Criminal Investigation Division investigates these cases, and the U.S. Attorney’s Office for the District of Maryland prosecutes them. A conviction carries up to 5 years in federal prison per count, fines up to $250,000 for individuals ($500,000 for corporations), 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.
Last verified: April 2026 | U.S. District Court for the District of Maryland | 26 U.S.C. § 7201
For the official text of the tax evasion statute, see 26 U.S.C. § 7201 (Cornell LII — official site). For IRS Criminal Investigation procedures, visit www.justice.gov/tax (U.S. Department of Justice — Tax Division).
In the U.S. District Court for the District of Maryland, federal prosecutors routinely pursue tax evasion cases with aggressive investigative tactics. We have observed that the government often relies on circumstantial evidence, such as lifestyle inconsistencies and bank deposit analysis, to establish willfulness.
- Do not speak to IRS agents without your attorney present.
- Preserve all financial records and tax documents.
- Contact a Tax Evasion Lawyer Maryland immediately.
- Do not destroy or alter any documents.
- Follow your attorney’s guidance on voluntary disclosure.
- Prepare for potential court appearances in the U.S. District Court for the District of Maryland.
In Maryland, tax evasion under 26 U.S.C. § 7201 carries a maximum penalty of 5 years imprisonment per count, substantial fines, and 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); $500,000 (corporations) | Potential professional license suspension | 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 (individuals); $500,000 (corporations) | Potential professional license suspension | 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 (individuals); $200,000 (corporations) | Potential professional license suspension | Restitution, supervised release |
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 is led by Kristen M. Fisher, Former Maryland Assistant State’s Attorney, Of Counsel (independent attorney working with Law Offices Of SRIS, P.C.), who dedicates 75% of her practice to litigation. The firm’s tagline, “Advocacy Without Borders,” reflects its commitment to aggressive representation across jurisdictions.
Law Offices Of SRIS, P.C. has extensive documented results in Maryland: firm-wide across VA, MD, DC, NY and NJ, the firm has 4,739+ documented case results with a favorable-outcome rate above 93%. Results may vary. Case results depend on a variety of factors unique to each case.
Our location in Rockville, Maryland is approximately 30 miles from the U.S. District Court for the District of Maryland (Greenbelt Division), with access via I-270 and I-495. A Tax Evasion Lawyer Maryland near you can provide immediate assistance. Serving the communities of Rockville, Bethesda, Silver Spring, Gaithersburg, Germantown, Wheaton, Potomac, Bowie, College Park, Upper Marlboro, Columbia, Annapolis, Frederick, Towson, and Baltimore. 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 Maryland
What is tax evasion under federal law?
Yes. Tax evasion under 26 U.S.C. § 7201 is a federal felony involving willfully attempting to evade or defeat any tax imposed by the Internal Revenue Code. The IRS Criminal Investigation Division investigates these cases. Penalties include up to 5 years imprisonment per count, substantial fines, and restitution.
Yes. Tax evasion under 26 U.S.C. § 7201 is a federal felony with up to 5 years imprisonment per count.
What should I do if I am under IRS investigation for tax evasion in Maryland?
It depends. If you are under IRS investigation, do not speak with agents without legal representation. Contact a Tax Evasion Lawyer Maryland immediately. Preserve all financial records. The U.S. District Court for the District of Maryland handles these cases. Prompt legal intervention may prevent formal charges.
It depends. Contact a Tax Evasion Lawyer Maryland immediately and do not speak to IRS agents without counsel.
Can tax evasion charges be reduced or dismissed in Maryland?
Yes. A tax fraud defense lawyer Maryland may negotiate with federal prosecutors to reduce charges or seek dismissal based on lack of willful intent, procedural errors by the IRS, or voluntary disclosure. The U.S. Attorney’s Office for the District of Maryland evaluates each case individually.
Yes. A tax fraud defense lawyer Maryland may negotiate for reduced charges or dismissal.
How does a Maryland lawyer defend against tax evasion charges?
Yes. Defense strategies include challenging the willfulness element, examining IRS procedural compliance, negotiating plea agreements, and presenting mitigating factors. An IRS criminal charge lawyer Maryland evaluates the specific facts under 26 U.S.C. § 7201 to build the strongest possible defense.
Yes. An IRS criminal charge lawyer Maryland evaluates the specific facts under 26 U.S.C. § 7201 to build a defense.
What are the penalties for tax evasion in Maryland?
Yes. Under 26 U.S.C. § 7201, tax evasion carries up to 5 years in federal prison per count, fines up to $250,000 for individuals ($500,000 for corporations), plus the costs of prosecution. Civil penalties and interest also apply. Federal sentencing guidelines determine the actual sentence.
Yes. Under 26 U.S.C. § 7201, tax evasion carries up to 5 years in federal prison per count and substantial fines.
For more information, visit our Criminal Defense Lawyer Salisbury hub page. You may also be interested in our Criminal Defense Lawyer Howard County and Criminal Defense Lawyer Montgomery County pages.
Last verified: April 2026. This page was last updated on 2026-04-29.