Filing a False Tax Return lawyer Anne Arundel County, MD
An investigation by the Internal Revenue Service Criminal Investigation Division into an allegedly false tax return can lead to federal criminal charges in the U.S. District Court for the District of Maryland. These cases are prosecuted by the U.S. Attorney’s Office, and they carry the potential for imprisonment, substantial fines, and lasting collateral consequences. If you have learned that you are the subject of an IRS criminal inquiry, or if you have already been contacted by federal agents, the decisions you make now will affect the course of the case. Mr. Sris and his Of Counsel represent individuals facing allegations of filing a false tax return in Anne Arundel County and throughout Maryland. Mr. Sris is a former prosecutor who founded Law Offices Of SRIS, P.C. in 1997, and the firm’s federal practice concentrates on the pretrial and trial stages where early intervention matters most. To speak with Mr. Sris and the firm’s Of Counsel attorneys about your situation, call (888) 437-7747. Law Offices Of SRIS, P.C. – Advocacy Without Borders.
What Filing a False Tax Return Means in Anne Arundel County
Under the Internal Revenue Code, filing a false tax return is a felony that requires the government to prove a willful violation—not a mistake or a good-faith error. Cases typically arise under 26 U.S.C. § 7206, which covers willfully making and subscribing a return that the person does not believe to be true and correct as to every material matter. The IRS Criminal Investigation Division, often working with the U.S. Attorney for the District of Maryland, investigates allegations involving unreported income, inflated deductions, and fabricated credits. The U.S. Attorney’s Office prosecutes these cases in the U.S. District Court for the District of Maryland, which has courthouses in Baltimore and Greenbelt. For a resident of Anne Arundel County—whether in Annapolis, Glen Burnie, or Severna Park—the case will proceed through the federal system, not the state district or circuit court. Federal sentencing guidelines apply, and a conviction can result in a period of incarceration, supervised release, restitution, and other penalties.
How the Federal Process Works in Maryland
Federal tax prosecutions move differently from state criminal matters. The investigation frequently begins with an IRS revenue agent or a CI special agent conducting interviews and reviewing financial records long before any charges are filed. If the U.S. Attorney’s Office believes it has sufficient evidence, the matter may be presented to a federal grand jury for an indictment. The defendant is then arraigned in the U.S. District Court for the District of Maryland. Pretrial motions, discovery, and plea negotiations follow under the Federal Rules of Criminal Procedure and the local rules of the District of Maryland. Mr. Sris and his Of Counsel have appeared in federal court in Maryland and work with clients to evaluate the government’s evidence, to identify possible defenses—such as lack of willfulness, reliance on a preparer, or errors in the calculation of tax loss—and to negotiate with the U.S. Attorney’s Office when that path serves the client’s interests. Because the federal sentencing guidelines consider tax loss and the defendant’s role in the offense, assessing the financial evidence early is critical.
How Mr. Sris and His Of Counsel Handle Filing a False Tax Return Cases
Each case begins with a thorough review of the government’s allegations and the client’s financial history. Mr. Sris and the firm’s Of Counsel attorneys analyze the tax returns at issue, the IRS’s civil and criminal file, and any communications with federal agents. They look for weaknesses in the government’s proof of willfulness—the element that separates a civil mistake from a felony—and examine whether procedural issues in the investigation can be raised. When early engagement is possible, before an indictment is returned, the firm works to present facts to the U.S. Attorney’s Office that may persuade prosecutors to decline charges or to narrow the scope of the case. If the matter is already indicted, the focus shifts to pretrial litigation and, where appropriate, motion practice under the Federal Rules. Mr. Sris, a former prosecutor, draws on his understanding of how federal cases are built and charged. He and his Of Counsel bring extensive combined legal experience between Mr. Sris and his Of Counsel to the defense of tax charges. Results may vary.
About Mr. Sris and His Of Counsel
Mr. Sris, Owner and Founder of Law Offices Of SRIS, P.C., established the firm in 1997 after serving as a former prosecutor. He is admitted in Virginia, Maryland, the District of Columbia, New Jersey, and New York, and he has handled federal criminal matters in the U.S. District Court for the District of Maryland. Mr. Sris testified before the Virginia House Courts of Justice Committee in support of 2019 HB 635 (chief patron Del. David Bulova). The firm’s Of Counsel attorneys also appear in federal court and contribute their own courtroom experience to the defense of every client. Together, Mr. Sris and his Of Counsel work to achieve favorable outcomes through early intervention, factual investigation, and prepared advocacy.
Frequently Asked Questions
What is the difference between state and federal tax charges?
Federal tax charges are prosecuted by the U.S. Attorney’s Office under the Internal Revenue Code, not under state law. The penalties are generally harsher than those for state tax offenses, and there is no parole in the federal system. Federal cases are investigated by the IRS Criminal Investigation Division, not by a county prosecutor. An experienced federal defense attorney can explain how these differences affect your case and your exposure under the federal sentencing guidelines.
How do federal sentencing guidelines work in Anne Arundel County, Maryland?
Federal sentencing at the U.S. District Court for the District of Maryland follows the U.S. Sentencing Guidelines, a points-based calculation using the offense level and the defendant’s criminal history category. The guidelines are advisory, but they strongly influence the sentence. In tax cases, the offense level is driven in part by the tax loss amount. Acceptance of responsibility can reduce the guideline range. Mr. Sris and his Of Counsel can walk you through how the guidelines may apply to your specific facts. For a detailed discussion, call (888) 437-7747.
What should I do if I believe I am under investigation for filing a false tax return in Maryland?
If you suspect you are being investigated, do not speak with federal agents without an attorney, and do not discuss the matter with anyone other than your lawyer. Preserve all records, return preparer communications, and any IRS notices. Early legal guidance can sometimes prevent an indictment from being sought. Contact Law Offices Of SRIS, P.C. at (888) 437-7747 to speak with Mr. Sris and his Of Counsel.
What must the government prove in a filing a false tax return case?
The government must prove beyond a reasonable doubt that you willfully made and subscribed a return that you did not believe to be true and correct as to every material matter. Willfulness is a heavy burden; a good-faith mistake or reliance on a tax professional in a material way may defeat the element. An attorney can evaluate whether the evidence of willfulness is sufficient and whether litigation or plea negotiations are the appropriate path.
Can a false tax return charge be resolved before indictment?
Yes, it is possible for a federal tax investigation to be resolved before an indictment is returned. If the U.S. Attorney’s Office has not yet filed charges, experienced defense counsel may approach prosecutors to present facts, legal authority, or mitigating circumstances that could persuade the government to decline prosecution or to pursue a civil resolution instead. Early engagement is often the most important step. To discuss your case, reach Mr. Sris and his Of Counsel at (888) 437-7747.
Where do filing a false tax return cases go to court in Maryland?
Federal tax prosecutions in Maryland are heard in the U.S. District Court for the District of Maryland. The district has two main divisions: one in Baltimore (101 W. Lombard Street) and one in Greenbelt (6500 Cherrywood Lane). For an Anne Arundel County resident, the case is likely to proceed through the Baltimore division. Mr. Sris and his Of Counsel are familiar with the local rules and practices of both divisions.
If you are facing a filing a false tax return charge in Anne Arundel County or anywhere in Maryland, the firm is prepared to discuss your situation. For a consultation, call (888) 437-7747.
Attorneys at Law Offices Of SRIS, P.C. also serve clients in neighboring jurisdictions. Learn more about federal criminal defense representation in these counties:
- Montgomery County Federal Criminal Lawyer
- Prince George’s County Federal Criminal Lawyer
- Howard County Federal Criminal Lawyer
- Baltimore County Federal Criminal Lawyer
Law Offices Of SRIS, P.C.
199 E. Montgomery Avenue, Suite 100, Room 211
Rockville, MD 20850
(888) 437-7747
Attorney advertising. Prior results do not guarantee a similar outcome. Results may vary. Case results depend on a variety of factors unique to each case.