
Tax evasion under 26 U.S.C. § 7201 is a federal felony carrying up to 5 years in prison per count, substantial fines, and restitution. Law Offices Of SRIS, P.C. has extensive criminal defense experience in Maryland. A Tax Evasion Lawyer Maryland can help protect your rights and build a defense.
Tax Evasion Lawyer in Maryland
Federal tax evasion, codified under 26 U.S.C. § 7201, involves the willful attempt to defeat or evade any tax imposed by the Internal Revenue Code. This includes both evasion of assessment (filing false returns or failing to report income) and evasion of payment (hiding assets to avoid paying taxes owed). The IRS Criminal Investigation Division (CI-D) investigates these cases, and the U.S. Attorney’s Office for the District of Maryland prosecutes them. A conviction carries a maximum penalty of 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., 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 (Cornell LII)
For official statutory text, see 26 U.S.C. § 7201 (Cornell LII — official site) and U.S. Department of Justice Tax Division (justice.gov — official site).
In the U.S. District Court for the District of Maryland, federal prosecutors routinely pursue tax evasion cases with significant resources. We have observed that the government often relies on circumstantial evidence, such as unexplained bank deposits or lifestyle inconsistencies.
- Do not speak to IRS agents without a lawyer present.
- Preserve all financial records and tax documents.
- Contact a Tax Evasion Lawyer Maryland immediately.
- Do not discuss the case with anyone except your attorney.
- Follow your lawyer’s guidance on responding to subpoenas or summonses.
- Consider voluntary disclosure if applicable, but only with legal advice.
In Maryland, federal tax evasion carries severe penalties including imprisonment, fines, and restitution.
| Offense | Classification | Incarceration | Fine | License Impact | Additional Consequences |
|---|---|---|---|---|---|
| Tax Evasion (26 U.S.C. § 7201) | 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 |
| Filing False Return (26 U.S.C. § 7206) | Felony | Up to 3 years per count | Up to $250,000 (individuals) | None directly, but professional licenses may be affected | Restitution, supervised release |
| Failure to File Return (26 U.S.C. § 7203) | Misdemeanor | Up to 1 year per count | Up to $100,000 (individuals) | None directly, but professional licenses may be affected | 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%. Advocacy Without Borders is our firm tagline, reflecting our commitment to providing experienced representation regardless of the complexity of your case.
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 criminal defense, including federal tax matters.
Law Offices Of SRIS, P.C. has extensive criminal defense experience in Maryland, including 4,739+ documented firm-wide results across VA, MD, DC, NY and NJ, with a favorable-outcome rate above 93%. 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-495. 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.
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 About Tax Evasion in Maryland
What is tax evasion under federal law?
Yes. Tax evasion is a willful attempt to defeat or evade taxes owed, codified under 26 U.S.C. § 7201. It is a felony punishable by up to 5 years in prison per count, plus fines and restitution. The IRS Criminal Investigation Division investigates these cases.
What should I do if I am under investigation for tax evasion in Maryland?
If you are under investigation for tax evasion in Maryland, do not speak to IRS agents without a lawyer. Preserve all financial records. Contact a Tax Evasion Lawyer Maryland immediately. The U.S. District Court for the District of Maryland handles these federal cases.
Can tax evasion charges be reduced or dismissed in Maryland?
Yes, tax evasion charges can sometimes be reduced or dismissed through negotiation with federal prosecutors. A tax fraud defense lawyer Maryland may challenge the evidence, argue lack of willfulness, or negotiate a plea to a lesser offense. Results depend on the facts.
What is the difference between tax evasion and tax fraud?
Tax evasion (26 U.S.C. § 7201) involves willfully attempting to evade tax assessment or payment. Tax fraud is a broader term that includes filing false returns (26 U.S.C. § 7206) or failing to file (26 U.S.C. § 7203). Both are federal crimes prosecuted in Maryland.
Do I need a lawyer for an IRS criminal investigation in Maryland?
Yes, you need an IRS criminal charge lawyer Maryland immediately. IRS criminal investigations are complex and carry severe penalties. An attorney can protect your rights, negotiate with prosecutors, and build a defense. Contact SRIS, P.C. at (888) 437-7747.
Learn more about our firm’s Criminal Defense Lawyer Salisbury services. Explore related pages: Criminal Defense Lawyer Calvert County, Criminal Defense Lawyer Montgomery County, and Criminal Defense Lawyer Charles County.
Last verified: April 2026