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 Baltimore County, Maryland. A Tax Evasion Lawyer Baltimore can help you handle these serious charges.
Tax Evasion Lawyer in Baltimore, 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 constituting an attempt to evade or defeat a tax, (2) willfulness, and (3) the existence of a tax deficiency. Conviction carries up to 5 years in federal prison, fines up to $250,000 for individuals ($500,000 for corporations), and the costs of prosecution. 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 | District Court of MD for Baltimore County – Towson | 26 U.S.C. § 7201
For the official text of the federal tax evasion statute, see 26 U.S.C. § 7201 (Cornell LII — official site). For Maryland state criminal procedure, see Md. Code, Criminal Procedure Art. § 6-220 (Maryland General Assembly — official site).
In the District Court of MD for Baltimore County – Towson, prosecutors routinely handle tax evasion cases referred by the IRS Criminal Investigation Division. We have observed that early engagement with a Tax Evasion Lawyer Baltimore before indictment can materially affect the outcome.
- Do not speak to IRS agents or law enforcement without your attorney present.
- Preserve all tax returns, financial records, and correspondence with the IRS.
- Contact a Tax Evasion Lawyer Baltimore immediately at (888) 437-7747.
- Your attorney will review the evidence and identify potential defenses.
- Negotiate with the U.S. Attorney’s Office for the District of Maryland.
- Prepare for trial or sentencing if a resolution cannot be reached.
In Baltimore County, federal tax evasion carries a maximum penalty of 5 years in prison per count, substantial fines, and 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 (individual) / $500,000 (corporation) | Professional license suspension possible | Restitution, supervised release, no federal parole |
| Filing a False Tax Return (26 U.S.C. § 7206(1)) | Felony | Up to 3 years per count | Up to $250,000 | Professional license suspension possible | 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 | 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%. Our team includes former prosecutors and experienced defense attorneys who understand the details of federal tax evasion cases.
Law Offices Of SRIS, P.C. has extensive criminal defense experience in Baltimore County. Firm-wide, SRIS has handled 4,739+ documented case results with over 93% favorable outcomes across VA, MD, DC, NY and NJ. Results may vary.
Our location in Rockville is approximately 40 miles from the District Court of MD for Baltimore County – Towson, with access via I-695 (Baltimore Beltway) and I-83. Serving as a Tax Evasion Lawyer near Baltimore County, we represent clients in Towson, Dundalk, Essex, Catonsville, Pikesville, Cockeysville, Reisterstown, Owings Mills, Perry Hall, White Marsh, and Timonium. 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
(888) 437-7747 | By appointment only.
Frequently Asked Questions About Tax Evasion in Baltimore County
What is Probation Before Judgment (PBJ) in Baltimore 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 Baltimore County – Towson (120 East Chesapeake Avenue, Towson, MD 21286). After probation, PBJ cases can be expunged (3-year waiting period). SRIS actively practices here — firm-wide, SRIS has handled 4,739+ documented case results with over 93% favorable outcomes.
Can I get my criminal record expunged in Baltimore County, Maryland?
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 Baltimore County are expunged through the court where the case was heard (District Court of MD for Baltimore County – Towson). SRIS actively practices here — firm-wide, SRIS has handled 4,739+ documented case results with over 93% favorable outcomes.
What happens after a criminal arrest in Baltimore County, Maryland?
After arrest in Baltimore 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 Baltimore County – Towson (120 East Chesapeake Avenue, Towson, MD 21286). Felonies go to Baltimore County Circuit Court. Bail set by District Court commissioner at initial appearance; Maryland permits pretrial release on personal recognizance, bail, or conditions of release; bail review hearing in District Court within 24 hours if detained; public defender eligibility based on income; court costs: approximately $22.50-$55. SRIS actively practices here — firm-wide, SRIS has handled 4,739+ documented case results with over 93% favorable outcomes.
Do I need a lawyer for a misdemeanor in Baltimore County, Maryland?
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 Baltimore County – Towson can negotiate PBJ (no conviction on record) or dismissal. SRIS actively practices here — firm-wide, SRIS has handled 4,739+ documented case results with over 93% favorable outcomes. Contact SRIS at (888) 437-7747.
How does a Maryland lawyer defend against tax evasion charges?
Defense strategies for tax evasion in Maryland may include challenging the evidence, examining procedural compliance by the IRS, negotiating with prosecutors, and presenting mitigating factors. An experienced Tax Evasion Lawyer Baltimore 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 Maryland?
If facing tax evasion charges in Maryland, contact a Tax Evasion Lawyer Baltimore 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.
Learn more about our Criminal Defense Lawyer Maryland practice. We also serve Criminal Defense Lawyer Howard County and Criminal Defense Lawyer Montgomery County.
Last updated: 2026-04-30