Tax evasion is a federal crime under 26 U.S.C. § 7201, carrying up to 5 years in prison per count, substantial fines, and mandatory restitution. Law Offices Of SRIS, P.C. has extensive criminal defense experience in Montgomery County, Maryland. A Tax Evasion Lawyer Montgomery County can help you handle the complex federal system and protect your rights.
Tax Evasion Lawyer in Montgomery County, 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. The penalty for each count is up to 5 years in federal prison, fines up to $250,000 for individuals ($500,000 for corporations), and 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.
Last verified: April 2026 | U.S. District Court for the District of Maryland | 26 U.S.C. § 7201
Founded in 1997 by Mr. Sris, former prosecutor — Law Offices Of SRIS, P.C., Advocacy Without Borders, brings 120+ years combined legal experience.
For the official text of the federal tax evasion statute, see 26 U.S.C. § 7201 (Cornell LII — official site). For Maryland-specific criminal procedure, see Md. Code, Criminal Law Article (Maryland General Assembly — official site).
In the U.S. District Court for the District of Maryland, prosecutors from the U.S. Attorney’s Office routinely seek indictments based on evidence gathered by IRS-CI agents. We have observed that many tax evasion cases begin with a civil audit that escalates to a criminal investigation. The government often relies on bank records, financial statements, and witness testimony to build its case.
- Do not speak to IRS agents without your attorney present.
- Preserve all financial records and tax documents.
- Contact a federal criminal defense attorney immediately.
- Do not alter or destroy any documents.
- Follow your attorney’s advice regarding any communications with the government.
- Prepare for potential grand jury proceedings or indictment.
In Montgomery County, Maryland, federal tax evasion under 26 U.S.C. § 7201 carries a maximum penalty of 5 years in federal prison, 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); $500,000 (corporations) | Potential loss of professional licenses | Mandatory restitution; supervised release up to 3 years; asset forfeiture; civil penalties |
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 has handled numerous federal criminal cases, including tax evasion matters, and understands the details of the federal court system in Maryland.
Law Offices Of SRIS, P.C. has 21 documented case results in Montgomery County across all practice areas, with a 95% favorable outcome rate. Results may vary. The firm-wide total of 4,739+ documented results across VA, MD, DC, NY and NJ demonstrates the firm’s extensive experience.
Our location in Rockville is approximately 2 miles from the District Court of MD for Montgomery County, with access via I-270 and Route 355 (Rockville Pike).
Tax Evasion Lawyer near Montgomery County.
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
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).
Can I get my criminal record expunged in Montgomery 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 Montgomery County are expunged through the court where the case was heard (District Court of MD for Montgomery County).
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?
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 Montgomery County can negotiate PBJ (no conviction on record) 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.
How does a Virginia lawyer defend against tax evasion charges?
Defense strategies for tax evasion in Virginia 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.
What should I do if I am facing tax evasion charges in Virginia?
If facing tax evasion charges in Virginia, 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 Virginia law require prompt action.
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Last updated: 2026-04-30