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 civil penalties. Law Offices Of SRIS, P.C. — Advocacy Without Borders — has extensive criminal defense experience in Montgomery County, Maryland. Call (888) 437-7747 for a consultation by appointment.
Tax Evasion Lawyer Montgomery County, Maryland
Understanding Tax Evasion Under Federal Law
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 of evasion, (2) willfulness, and (3) a tax deficiency. The IRS Criminal Investigation Division (IRS-CI) investigates these cases, which are prosecuted by the U.S. Attorney’s Office for the District of Maryland. A conviction carries up to 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. brings 120+ years combined legal experience.
Last verified: April 2026 | U.S. District Court for the District of Maryland | 26 U.S.C. § 7201
Official Legal References
Insider Perspective on Federal Tax Evasion Cases in Montgomery County
In the U.S. District Court for the District of Maryland (Greenbelt Division), federal prosecutors routinely seek indictments for tax evasion after lengthy IRS-CI investigations. We have observed that many cases begin with a grand jury subpoena, not an arrest.
- Do not speak to IRS agents without counsel present.
- Preserve all financial records and tax documents.
- Contact a Tax Evasion Lawyer Montgomery County immediately.
- Attend all court appearances at the Greenbelt courthouse.
- Work with your attorney to explore defense strategies.
In Montgomery County, federal tax evasion under 26 U.S.C. § 7201 carries up to 5 years in prison per count, fines up to $250,000, and mandatory 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 | Restitution, supervised release, asset forfeiture |
| Filing a False Tax Return (26 U.S.C. § 7206) | Felony | Up to 3 years per count | Up to $250,000 | None directly | Restitution, supervised release |
| Failure to File Tax Return (26 U.S.C. § 7203) | Misdemeanor | Up to 1 year per count | Up to $100,000 | None directly | Restitution, supervised release |
Results may vary.
Your Tax Evasion Defense Team
Case Results in Montgomery County
Law Offices Of SRIS, P.C. has 21 total documented case results across all practice areas in Montgomery County, including a 95% favorable outcome rate. In one notable case, all charges were dropped for a client facing one count of child pornography distribution and eight counts of possession of visual representation of a child under 16 in sex acts at Montgomery County Circuit Court. In another, a client received 5 years probation with no incarceration for distribution of child pornography at Montgomery County Circuit Court.
Results may vary. Case results depend on a variety of factors unique to each case.
Our Location and Service Area
Our location in Rockville is approximately 5 miles from the U.S. District Court for the District of Maryland (Greenbelt Division), with access via I-270, I-495, and Route 355. As a Tax Evasion Lawyer Montgomery County, we serve 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 Montgomery County
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 and can be expunged after 3 years.
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).
Expungement is available for many dispositions under Maryland law.
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.
Bail is set within 24 hours; felonies go to 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.
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 lawyer defend against tax evasion charges?
Defense strategies for tax evasion 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 include challenging evidence and negotiating with prosecutors.
What should I do if I am facing tax evasion charges?
If facing tax evasion charges, 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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