Tax evasion under 26 U.S.C. § 7201 is a federal felony carrying up to 5 years in prison and fines up to $250,000. Law Offices Of SRIS, P.C. has extensive criminal defense experience in Rockville, Maryland, including federal tax cases prosecuted in the U.S. District Court for the District of Maryland.
Tax Evasion Lawyer Rockville, Maryland
Understanding Tax Evasion Under Federal Law
Tax evasion, codified at 26 U.S.C. § 7201, is the willful attempt to evade or defeat any tax imposed by the Internal Revenue Code. The government must prove three elements beyond a reasonable doubt: (1) a substantial tax deficiency existed, (2) the defendant acted willfully, and (3) the defendant committed an affirmative act to evade the tax. The IRS Criminal Investigation Division investigates these cases, and charges are filed in the U.S. District Court for the District of Maryland, which has divisions in Baltimore and Greenbelt. 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)
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Insider Knowledge: Federal Tax Evasion Cases in Rockville
In the U.S. District Court for the District of Maryland, federal prosecutors routinely pursue tax evasion charges with high conviction rates. We have observed that the government often relies on circumstantial evidence of willfulness, such as a pattern of underreporting income or concealing assets.
- Do not speak to IRS agents without an attorney present.
- Preserve all financial records and tax documents.
- Contact an IRS criminal charge lawyer Rockville immediately.
- Do not destroy or alter any documents.
- Follow your attorney’s guidance on responding to subpoenas.
- Prepare for potential proceedings in federal court.
In Rockville, Maryland, tax evasion under 26 U.S.C. § 7201 carries severe federal penalties including imprisonment, fines, and supervised release.
| 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); $500,000 (corporations) | Professional licenses may be revoked | Supervised release up to 3 years; restitution; 75% civil fraud penalty |
| Failure to File Return (26 U.S.C. § 7203) | Misdemeanor | Up to 1 year per count | Up to $100,000 | Professional licenses may be affected | Supervised release; restitution |
| Tax Fraud (26 U.S.C. § 7206) | Felony | Up to 3 years per count | Up to $250,000 | Professional licenses may be revoked | Supervised release; restitution |
Results may vary.
Why Choose Law Offices Of SRIS, P.C. for Your Tax Evasion Case?
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%. Our firm has handled complex federal criminal cases, including tax evasion matters, and understands the high stakes involved. Mr. Sris’s background in accounting and information systems provides a unique advantage in financial and tax-related cases.
Case Results in Tax Evasion and Federal Criminal Defense
Law Offices Of SRIS, P.C. has extensive criminal defense experience in Rockville and throughout Maryland. Firm-wide across VA, MD, DC, NY and NJ, SRIS has 4,739+ documented case results with a favorable-outcome rate above 93%. While specific tax evasion case results are not listed, our firm has achieved dismissals, reductions, and favorable outcomes in complex federal criminal matters.
Results may vary.
Our Location in Rockville, Maryland
Our location in Rockville is approximately 2 miles from the U.S. District Court for the District of Maryland (Greenbelt Division) and the Montgomery County Circuit Court, with access via I-270, I-495, and Route 355 (Rockville Pike).
Tax evasion lawyer near Rockville.
Serving the communities of Rockville, Twinbrook, Rockville Town Center, King Farm, Fallsmead, and the Potomac border.
24/7 phone consultations — (888) 437-7747 — meetings by appointment only.
Law Offices Of SRIS, P.C. — Rockville
199 E. Montgomery Avenue, Suite 100, Room 211
Rockville, MD 20850
(888) 437-7747
By appointment only.
Frequently Asked Questions About Tax Evasion in Rockville
What is tax evasion under federal law in Rockville, Maryland?
Tax evasion under 26 U.S.C. § 7201 is willfully attempting to evade or defeat any tax imposed by the Internal Revenue Code. It is a felony punishable by up to 5 years in prison, fines up to $250,000, and costs of prosecution. The IRS Criminal Investigation Division investigates these cases, and they are prosecuted in the U.S. District Court for the District of Maryland.
Tax evasion under 26 U.S.C. § 7201 is a federal felony carrying up to 5 years in prison and fines up to $250,000.
What should I do if I am under IRS investigation for tax evasion in Rockville?
If you are under IRS investigation for tax evasion in Rockville, do not speak to investigators without an attorney. Contact a Tax Evasion Lawyer Rockville immediately. Preserve all documents. The IRS Criminal Investigation Division has offices in Maryland, and federal charges may be filed in the U.S. District Court for the District of Maryland.
Contact a Tax Evasion Lawyer Rockville immediately and do not speak to investigators without an attorney.
Can tax evasion charges be reduced or dismissed in Rockville, Maryland?
Yes. A tax fraud defense lawyer Rockville may negotiate with federal prosecutors to reduce charges to a lesser offense like failure to file a return (26 U.S.C. § 7203) or negotiate a plea agreement. Dismissal is possible if evidence was obtained unlawfully or if the government cannot prove willfulness beyond a reasonable doubt.
How does a federal criminal defense lawyer defend against tax evasion charges in Rockville?
An IRS criminal charge lawyer Rockville may challenge the government’s evidence of willfulness, examine IRS procedural compliance, negotiate with the U.S. Attorney’s Office for the District of Maryland, and present mitigating factors. Defense strategies include lack of intent, reliance on professional advice, or challenging the accuracy of the tax deficiency calculation.
What are the penalties for tax evasion in Rockville, Maryland?
Under 26 U.S.C. § 7201, tax evasion carries up to 5 years in federal prison, fines up to $250,000 for individuals ($500,000 for corporations), plus the costs of prosecution. Civil penalties may also apply, including 75% fraud penalty on the underpayment. Federal sentencing guidelines apply, and there is no parole in the federal system.
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Last verified: April 2026. This page was last updated on 2026-04-30.