Federal tax evasion under 26 U.S.C. § 7201 is a felony carrying up to 5 years in prison per count plus substantial fines and restitution. Law Offices Of SRIS, P.C. has extensive criminal defense experience in Rockville, Maryland, including firm-wide documented results across VA, MD, DC, NY and NJ.
Tax Evasion Lawyer Rockville, Maryland
Federal tax evasion, codified at 26 U.S.C. § 7201, makes it a felony 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 of evasion or attempted evasion, (2) a substantial tax deficiency, and (3) willfulness — meaning the defendant acted intentionally with knowledge of the legal duty. A conviction 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. The IRS Criminal Investigation Division (CI) investigates these cases, and the U.S. Attorney’s Office for the District of Maryland prosecutes them in Rockville. Founded in 1997 by Mr. Sris, former prosecutor — Law Offices Of SRIS, P.C., ‘Advocacy Without Borders,’ brings 120+ years combined legal experience to defend clients facing these serious charges.
Last verified: April 2026 | U.S. District Court for the District of Maryland | 26 U.S.C. § 7201 (Cornell LII)
For the official text of the federal tax evasion statute, see 26 U.S.C. § 7201 (Cornell LII — official site). For IRS criminal investigation procedures, see IRS Criminal Investigation (IRS.gov — official site).
In the U.S. District Court for the District of Maryland, prosecutors routinely rely on circumstantial evidence — such as unexplained bank deposits, lifestyle inconsistencies, and offshore accounts — to establish willfulness. We have observed that the government often files charges after a multi-year investigation, giving the defense time to prepare a strong challenge.
- Do not speak to IRS agents without counsel present — invoke your right to remain silent.
- Preserve all financial records, tax returns, and correspondence — do not alter or destroy any documents.
- Contact a Tax Evasion Lawyer Rockville immediately to evaluate the case and identify defenses.
- Review the indictment or target letter with your attorney to determine whether procedural violations exist.
- Develop a defense strategy focusing on lack of willfulness, reliance on professional advice, or statute of limitations.
- Negotiate with the U.S. Attorney’s Office for potential pre-indictment resolution or plea agreement.
In Rockville, 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) | Felony | Up to 5 years per count | Up to $250,000 (individual) / $500,000 (corporation) | Potential professional license revocation | Restitution, supervised release up to 3 years, asset forfeiture, civil penalties |
| Willful Failure to File (26 U.S.C. § 7203) | Misdemeanor | Up to 1 year per count | Up to $100,000 (individual) | Potential professional license impact | Probation, restitution |
| Tax Fraud (26 U.S.C. § 7206) | Felony | Up to 3 years per count | Up to $250,000 (individual) | Potential professional license revocation | Restitution, supervised release |
Results may vary.
Founded in 1997 by Mr. Sris, former prosecutor — Law Offices Of SRIS, P.C., ‘Advocacy Without Borders,’ 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 extensive criminal defense experience in Rockville, including federal tax evasion cases at the U.S. District Court for the District of Maryland. Mr. Sris personally amended Va. Code § 20-107.3, demonstrating the firm’s commitment to legal reform and client advocacy.
Law Offices Of SRIS, P.C. has extensive criminal defense experience in Rockville, including firm-wide documented results across VA, MD, DC, NY and NJ: 4,739+ documented 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 is approximately 2 miles from the District Court of MD for Montgomery County (191 East Jefferson Street, Rockville, MD 20850), with access via I-270 and Route 355 (Rockville Pike).
Tax Evasion Lawyer Rockville near Rockville, MD.
Serving the communities of Rockville, Twinbrook, Rockville Town Center, King Farm, Fallsmead, and Potomac border.
24/7 phone consultations — (888) 437-7747 — meetings by appointment only.
Law Offices Of SRIS, P.C. — Maryland
199 E Montgomery Ave, Suite 100, Room 211, Rockville, MD 20850
Phone: (888) 437-7747
By appointment only.
Frequently Asked Questions About Tax Evasion in Rockville
What is Probation Before Judgment (PBJ) in Montgomery 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 Montgomery County (191 East Jefferson Street, Rockville, MD 20850). After probation, PBJ cases can be expunged (3-year waiting period).
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.
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.
After arrest, you will have an initial appearance before a District Court commissioner who sets bail.
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. Contact SRIS at (888) 437-7747.
Yes, many Maryland misdemeanors carry significant penalties, and an attorney can negotiate PBJ or dismissal.
How does a Maryland lawyer defend against tax evasion charges?
Defense strategies for tax evasion in Maryland 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.
Defense strategies may include challenging evidence, examining procedural compliance, and negotiating with prosecutors.
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 a federal criminal attorney immediately and do not discuss the case with anyone except your lawyer.
For more information about criminal defense in Maryland, visit our Criminal Defense Lawyer Salisbury hub page. You may also find these related pages useful: Criminal Defense Lawyer Howard County and Criminal Defense Lawyer Montgomery County.
Last verified: April 2026. This page was last updated on 2026-04-30.