Aiding Preparation of False Tax Return lawyer Baltimore County, MD

Facing a federal charge for aiding or assisting in the preparation of a false tax return is a serious matter. The Internal Revenue Service Criminal Investigation Division conducts rigorous investigations, and the U.S. Attorney’s Office for the District of Maryland—with divisions in Baltimore and Greenbelt—prosecutes these cases under 26 U.S.C. § 7206(2). A conviction can bring up to three years in federal prison per count, significant fines, and supervised release. If you are under investigation or have been charged in Baltimore County, Towson, or anywhere in the Baltimore metropolitan area, having an experienced federal criminal defense attorney at your side early can materially affect the course of your case. Contact Law Offices Of SRIS, P.C. at (888) 437-7747 to request a confidential consultation. Law Offices Of SRIS, P.C. – Advocacy Without Borders.

Reviewed by Mr. Sris, Owner and Founder

Admitted in Virginia, Maryland, District of Columbia, New Jersey, and New York

Practicing since 1997

Last reviewed: July 2026

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Aiding Preparation of a False Tax Return in Baltimore County

Under 26 U.S.C. § 7206(2), any person who willfully aids or assists in the preparation of a tax return or other document that is fraudulent or contains false information commits a federal felony. The offense does not require that the defendant be the tax filer themselves; a tax preparer, accountant, bookkeeper, or even a knowledgeable friend can face charges if they knowingly helped create a document that understates income, overstates deductions, or conceals assets. The IRS Criminal Investigation Division (IRS‑CI) leads these investigations, often working alongside the Federal Bureau of Investigation or other agencies when additional financial crimes are involved. In Baltimore County, cases are prosecuted by the U.S. Attorney’s Office for the District of Maryland, with proceedings held at the U.S. District Court in either the Baltimore Division (101 W. Lombard Street, Baltimore) or the Greenbelt Division (6500 Cherrywood Lane, Greenbelt). Federal sentencing guidelines apply, and because the federal system has no parole, any term of imprisonment is served nearly in full.

How Mr. Sris and His Of Counsel Handle Federal Tax Cases

Law Offices Of SRIS, P.C. brings a dual perspective to federal tax defense. Mr. Sris, a former prosecutor, understands how the government builds its case—from the initial investigation and grand jury process through indictment and trial. He and the firm’s Of Counsel attorneys analyze every stage for procedural compliance, evidentiary weaknesses, and negotiation opportunities that can influence the outcome. Their approach is tailored to the specific facts: whether the government’s theory rests on undercover investigative work, cooperating witness testimony, or a forensic audit of financial records, the defense strategy is built around challenging the government’s evidence while exploring every avenue for mitigation. The firm appears regularly in the U.S. District Court for the District of Maryland and is familiar with the practices of the U.S. Attorney’s Office in both the Baltimore and Greenbelt divisions. Throughout the process, the client remains fully informed and involved in key decisions.

About Mr. Sris and the Firm’s Of Counsel Attorneys

Mr. Sris, Owner and Founder of Law Offices Of SRIS, P.C., is a former prosecutor with experience in criminal trial work. He is admitted in Virginia, Maryland, the District of Columbia, New Jersey, and New York. Mr. Sris testified before the Virginia House Courts of Justice Committee in support of 2019 HB 635 (chief patron Del. David Bulova). Mr. Sris and the firm’s Of Counsel attorneys bring extensive combined legal experience. Results may vary. The firm’s Maryland location at 199 E. Montgomery Avenue, Suite 100, Room 211, Rockville, MD 20850 serves clients throughout Baltimore County and across the state. Meetings are by appointment only. To discuss your case, call (888) 437-7747.

Frequently Asked Questions

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. At the U.S. District Court for the District of Maryland, the rules of procedure, sentencing guidelines, and discovery obligations differ markedly from Maryland’s state court system. Federal prosecutors often have extensive resources from agencies such as the IRS‑CI and FBI, and they bring charges in federal court only after a thorough investigation. For those facing federal tax charges, selecting counsel who regularly practices in federal court can make a significant difference in the trajectory of the case. Contact Law Offices Of SRIS, P.C. at (888) 437-7747 to discuss your situation.

What is federal criminal court and how is it different in Maryland?

Federal criminal cases in Maryland are prosecuted by U.S. Attorneys in U.S. District Court and carry harsher sentencing guidelines than state charges. Law Offices Of SRIS, P.C. handles federal defense, including tax charges, at the Baltimore and Greenbelt divisions of the court. Federal trials follow the Federal Rules of Criminal Procedure, and sentencing is guided by the United States Sentencing Guidelines, which are advisory but strongly influential. Because federal felony convictions can result in substantial prison time, significant fines, and a term of supervised release, early engagement with a defense attorney is essential. Call (888) 437-7747.

How do federal sentencing guidelines work in a Baltimore County federal tax case?

Federal sentencing at the U.S. District Court for the District of Maryland follows the U.S. Sentencing Guidelines—a points‑based calculation using offense level and criminal history category. For a conviction under 26 U.S.C. § 7206(2), the base offense level is determined by the tax loss involved. Adjustments may apply for obstruction of justice, acceptance of responsibility, or a minor role in the offense. While the guidelines are advisory after United States v. Booker, judges in both the Baltimore and Greenbelt divisions still give them considerable weight. The firm works to present mitigating evidence, challenge the government’s loss calculations, and argue for departures or variances that can reduce the ultimate sentence. Law Offices Of SRIS, P.C. can be reached at (888) 437-7747.

Do I need a federal criminal defense lawyer if I am under IRS investigation in Baltimore County?

Yes, engaging an attorney immediately is the single most important step you can take. IRS‑CI investigations often proceed for months before an indictment is returned. During that time, any statements you make to agents can later be used against you. An experienced federal defense lawyer can communicate with the government on your behalf, preserve critical documents, and begin building a defense strategy long before charges are filed. Law Offices Of SRIS, P.C. Routinely advises individuals during the pre‑indictment phase and works to negotiate favorable resolutions whenever possible. For a confidential consultation, call (888) 437-7747.

What are the possible penalties for aiding preparation of a false tax return?

A conviction under 26 U.S.C. § 7206(2) carries a maximum term of three years in federal prison per count, a fine of up to the statutory maximum, and a period of supervised release. The actual penalty depends on the federal sentencing guidelines, the amount of tax loss, and the defendant’s criminal history. In addition, the IRS may pursue civil penalties and back taxes. Because the federal system does not allow parole, any term of imprisonment will be served almost completely. Early representation can be critical to preserving evidence and challenging the government’s tax loss figures. Contact Law Offices Of SRIS, P.C. at (888) 437-7747.

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