Tax evasion under 26 U.S.C. § 7201 is a federal felony carrying up to 5 years in prison per count, substantial fines, and no parole. Law Offices Of SRIS, P.C. — Advocacy Without Borders — brings extensive criminal defense experience to clients facing IRS criminal charges in Washington County, Maryland. Our firm has 4,739+ documented firm-wide results across VA, MD, DC, NY and NJ.
Tax Evasion Lawyer in Washington County, Maryland
Federal tax evasion, defined under 26 U.S.C. § 7201, occurs when a person willfully attempts to evade or defeat any tax imposed by the Internal Revenue Code. This includes filing false returns, concealing income, or hiding assets from the IRS. The government must prove willfulness beyond a reasonable doubt — meaning the defendant acted with the specific intent to violate the law. A conviction under this statute carries a maximum penalty of 5 years in federal prison per count, 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, and the U.S. Attorney’s Office for the District of Maryland prosecutes them in the U.S. District Court 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 authoritative legal references, consult the following official government resources:
In the U.S. District Court for the District of Maryland, prosecutors from the U.S. Attorney’s Office routinely pursue tax evasion cases with aggressive investigative tactics. We have observed that IRS-CI agents often rely on bank records, financial statements, and witness testimony to build their cases. The government frequently seeks pretrial detention in cases involving significant unreported income or offshore accounts.
- 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 upon learning of an investigation.
- Your attorney will file a formal response to any IRS summons or subpoena.
- Negotiate with the U.S. Attorney’s Office for a favorable resolution before indictment.
- If indicted, prepare for trial with a focus on challenging the government’s evidence of willfulness.
In Washington County, Maryland, federal tax evasion under 26 U.S.C. § 7201 carries severe penalties including imprisonment, fines, and supervised release.
| 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 (individual); $500,000 (corporation) plus prosecution costs | No direct license impact; may affect professional licenses | Supervised release, restitution, asset forfeiture, no parole |
| Filing a False Tax Return (26 U.S.C. § 7206) | Federal Felony | Up to 3 years per count | Up to $250,000 (individual); $500,000 (corporation) | No direct license impact | Supervised release, restitution, no parole |
| Failure to File Tax Return (26 U.S.C. § 7203) | Federal Misdemeanor | Up to 1 year per count | Up to $100,000 (individual); $200,000 (corporation) | No direct license impact | Supervised release, 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 extensive criminal defense experience in federal tax matters. Mr. Sris, former prosecutor, personally oversees complex federal criminal cases, including tax evasion, and has a background in accounting and information systems that provides unique insight into financial and technology-related cases. The firm’s Of Counsel attorneys include Kristen M. Fisher, Former Maryland Assistant State’s Attorney, who brings firsthand prosecutorial experience to every case.
Law Offices Of SRIS, P.C. has extensive criminal defense experience in Washington County and firm-wide across VA, MD, DC, NY and NJ, with 4,739+ documented results. While specific case results for Washington County tax evasion matters are not separately tracked, the firm’s overall favorable-outcome rate exceeds 93% across all practice areas. Results may vary.
Our location in Rockville is approximately 60 miles from the U.S. District Court for the District of Maryland (Baltimore Division), with access via I-270 and I-70. If you need a tax fraud defense lawyer Washington County, our team is ready to assist. Serving the communities of Hagerstown, Boonsboro, Williamsport, Smithsburg, Sharpsburg, Hancock, and Funkstown. 24/7 phone consultations — (888) 437-7747 — meetings by appointment only.
Our Location: 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 and Criminal Defense in Washington County
What is Probation Before Judgment (PBJ) in Washington County, Maryland?
Yes. 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 Washington County (36 W. Antietam Street, Suite 200, Hagerstown, MD 21740). After probation, PBJ cases can be expunged (3-year waiting period).
PBJ avoids a formal conviction and allows expungement after 3 years.
Can I get my criminal record expunged in Washington 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 Washington County are expunged through the court where the case was heard (District Court of MD for Washington County).
Expungement is available for many dispositions after a waiting period.
What happens after a criminal arrest in Washington County, Maryland?
After arrest in Washington 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 Washington County (36 W. Antietam Street, Suite 200, Hagerstown, MD 21740). Felonies go to Washington County Circuit Court.
The process includes bail review within 24 hours and arraignment within 30 days.
Do I need a lawyer for a misdemeanor in Washington 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 Washington County can negotiate PBJ (no conviction on record) or dismissal.
An attorney can help avoid a conviction through PBJ or dismissal.
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.
How does a Maryland lawyer defend against tax evasion charges?
Defense strategies for tax evasion in Maryland may include challenging the evidence of willfulness, examining procedural compliance by IRS-CI agents, negotiating with the U.S. Attorney’s Office, and presenting mitigating factors. An experienced attorney evaluates the specific facts under 26 U.S.C. § 7201 to build the strongest possible defense.
Challenging willfulness and procedural compliance are key defense strategies.
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 federal law require prompt action.
Contact an attorney immediately and preserve all documents.
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Last verified: April 2026. This page was last updated on 2026-04-30.