Obstructing Tax Administration lawyer Kent County, MD

A federal investigation into obstructing tax administration can begin quietly—often with an audit that takes an unexpected turn, a subpoena for records, or a visit from IRS Criminal Investigation special agents. When the government alleges that a taxpayer has willfully interfered with the administration of internal revenue laws, the matter moves beyond a civil tax dispute into federal criminal territory. Law Offices Of SRIS, P.C. represents individuals in Kent County, Maryland, who face allegations under the federal tax obstruction statutes, from the earliest stages of an investigation through resolution in the U.S. District Court for the District of Maryland. Prosecutors from the U.S. Attorney’s Office for the District of Maryland handle these cases with the resources of the IRS Criminal Investigation Division behind them. An allegation of obstructing tax administration under 26 U.S.C. § 7212(a) or related tax-crime provisions carries the weight of federal sentencing guidelines and the possibility of incarceration. Reach Law Offices Of SRIS, P.C. at (888) 437-7747 to request a consultation. Law Offices Of SRIS, P.C. – Advocacy Without Borders.

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What Obstructing Tax Administration Means in Kent County

Obstructing tax administration is a federal criminal offense charged under the omnibus clause of 26 U.S.C. § 7212(a), which makes it a felony to corruptly obstruct or impede the due administration of Title 26—the Internal Revenue Code. The statute reaches a broad range of conduct: providing false information to IRS revenue agents or special agents, concealing or destroying records, encouraging others to mislead investigators, or otherwise interfering with an IRS audit, collection matter, or criminal investigation. The government may also charge related tax offenses alongside the obstruction count, including tax evasion under 26 U.S.C. § 7201, filing a false return under 26 U.S.C. § 7206, or conspiracy under 18 U.S.C. § 371.

For a resident of Chestertown, Rock Hall, Galena, Millington, or Betterton, a federal tax obstruction case is prosecuted not in the local Kent County courthouse but in the U.S. District Court for the District of Maryland, with proceedings typically occurring at the Baltimore or Greenbelt divisions. The distance between Kent County and the federal courthouse adds practical considerations—court appearances require travel across the Chesapeake Bay Bridge, and pretrial release conditions may restrict movement. Federal cases of this nature are investigated by IRS Criminal Investigation special agents, often working in coordination with the U.S. Attorney’s Office in Baltimore. An experienced defense attorney familiar with both the substantive tax law and the procedural landscape of the federal district can evaluate the strength of the government’s evidence, identify potential constitutional and procedural challenges, and advise the client on options ranging from cooperation to trial.

How Mr. Sris and the Firm’s Of Counsel Attorneys Handle Federal Tax Obstruction Cases

A federal tax obstruction case typically begins well before an indictment is returned. A person may learn of the investigation through a target letter, a subpoena for bank or business records, or an unannounced visit from IRS-CI agents. The period before charges are filed is critical. The firm’s Of Counsel attorneys work to engage with the investigating agents and the assigned Assistant U.S. Attorney early—before formal charges are brought—to present exculpatory information, challenge the basis for the investigation where appropriate, and advocate against indictment. Early engagement can shape the direction of the case and, in some circumstances, persuade the government to decline prosecution or to pursue civil rather than criminal remedies.

Once charges are filed, the case proceeds under the Federal Rules of Criminal Procedure and the U.S. Sentencing Guidelines. The government must prove every element beyond a reasonable doubt—including willfulness and corrupt intent, which are often the most contested issues in tax obstruction prosecutions. The firm’s attorneys review the government’s discovery for evidentiary weaknesses, evaluate whether the IRS followed its own administrative procedures during the investigation, and assess whether any statements were obtained in violation of the taxpayer’s rights. At sentencing, the advisory guideline range is calculated based on the tax loss amount, the sophistication of the alleged obstructive conduct, and the defendant’s criminal history. An experienced defense presentation at this stage addresses the guideline calculations and presents mitigating circumstances for the court’s consideration. Results may vary.

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

Mr. Sris is Owner and Founder of Law Offices Of SRIS, P.C. A former prosecutor, Mr. Sris has practiced since 1997 and is admitted in Virginia, Maryland, the District of Columbia, New Jersey, and New York. His experience includes federal criminal matters, and he has handled cases at 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 include a former Maryland Assistant State’s Attorney whose prosecutorial background informs case evaluation and trial strategy in federal criminal defense. The firm represents clients with federal tax matters in Kent County and across Maryland’s Eastern Shore, drawing on experience with both the substantive tax statutes and the procedures of the federal district court. To discuss your matter, reach Law Offices Of SRIS, P.C. at (888) 437-7747.

Frequently Asked Questions

What is obstructing tax administration under federal law?

Obstructing tax administration is a federal felony under 26 U.S.C. § 7212(a) that prohibits corruptly interfering with the IRS’s lawful efforts to assess, collect, or enforce tax laws. The statute covers conduct that goes beyond simple noncompliance—such as destroying records, lying to IRS agents during an audit or investigation, encouraging employees or business partners to provide false information, or structuring transactions to impede an IRS inquiry. The government must prove that the defendant acted corruptly and with the intent to obstruct the administration of the Internal Revenue Code. A conviction carries a potential sentence of up to three years of imprisonment, fines, and supervised release. Related tax charges under 26 U.S.C. § 7201 (tax evasion) or § 7206 (filing false returns) may carry longer maximum sentences.

How do federal sentencing guidelines apply to tax obstruction cases in Maryland?

Federal sentencing for tax obstruction follows the U.S. Sentencing Guidelines, which calculate a recommended range based primarily on the tax loss amount and the defendant’s role in the offense. The base offense level under the guidelines increases as the tax loss rises, and adjustments may be applied for obstruction of justice, acceptance of responsibility, or substantial assistance to the government. Although the guidelines are advisory after United States v. Booker, judges in the U.S. District Court for the District of Maryland give them significant weight. Mandatory restitution and potential asset forfeiture may also be part of the sentence. For a consultation about how the guidelines may apply to a specific case, contact Law Offices Of SRIS, P.C. at (888) 437-7747.

What should I do if I am under investigation for obstructing tax administration in Kent County?

If you suspect or know that you are under federal investigation for tax obstruction, invoke your right to remain silent and seek legal counsel immediately—do not speak with IRS agents or investigators without an attorney present. Early engagement by defense counsel can be decisive. An attorney can contact the investigating agents on your behalf, assess the scope and direction of the inquiry, and advise you on preserving relevant records while avoiding conduct that might be construed as additional obstruction. The firm serves clients in Chestertown, Rock Hall, and the surrounding Kent County communities. To discuss the details of your matter, reach Law Offices Of SRIS, P.C. at (888) 437-7747.

Do I need a federal criminal defense lawyer for tax obstruction charges in Maryland?

Yes—federal tax obstruction is a serious felony prosecuted by the U.S. Attorney’s Office with the investigatory resources of IRS Criminal Investigation, and an experienced federal defense attorney is critical. State-court practitioners may not be familiar with the Federal Rules of Criminal Procedure, the U.S. Sentencing Guidelines, or the specific practices of the U.S. District Court for the District of Maryland. Federal cases involve distinct pretrial detention standards, discovery obligations, and plea negotiation dynamics. An attorney with federal experience can evaluate whether the government’s evidence satisfies the elements of corrupt intent and willfulness, which are often the most vigorously contested issues in tax obstruction cases. For guidance on your specific situation, reach Law Offices Of SRIS, P.C. at (888) 437-7747.

How does the IRS Criminal Investigation Division build an obstructing tax administration case?

IRS Criminal Investigation typically initiates a tax obstruction case based on a referral from a revenue agent or revenue officer who identifies potential criminal conduct during a civil audit or collection matter. Once the case is referred, IRS-CI special agents may conduct interviews, issue subpoenas for financial and business records, and work with forensic accountants to reconstruct the taxpayer’s financial activities. The agents look for evidence of willfulness—intentional conduct rather than mistake or negligence—and corrupt intent. The investigation may remain covert for months before the taxpayer becomes aware of it. The U.S. Attorney’s Office reviews the agents’ findings and decides whether to seek an indictment.

What is the difference between state and federal tax charges?

Federal tax charges—including obstructing tax administration, tax evasion, and filing false returns—are prosecuted in U.S. District Court by the U.S. Attorney’s Office and carry federal sentencing guidelines with no parole. Maryland state tax charges, by contrast, are prosecuted in Maryland state courts under the Maryland Tax-General Article and are subject to state sentencing provisions. Federal tax cases typically involve the IRS Criminal Investigation Division, which has nationwide resources and forensic accounting capabilities. State tax charges are investigated by the Maryland Comptroller’s Office. The federal system also allows for asset forfeiture and restitution orders that may extend beyond the reach of state courts. A federal charge generally carries more serious exposure and demands defense counsel experienced in federal criminal practice.

Last reviewed: July 2026

Reviewed by Mr. Sris, Owner and Founder

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

Practicing since 1997

Related Federal Criminal Defense Pages:

Primary Sources:

U.S. District Court for the District of Maryland
U.S. Sentencing Commission — Federal Sentencing Guidelines
IRS Criminal Investigation Division

Attorney advertising. Prior results do not guarantee a similar outcome. Results may vary. Engaging Law Offices Of SRIS, P.C. Requires a signed engagement agreement. The firm’s Maryland location serves clients in Kent County and throughout the Eastern Shore by appointment. © 1997-2026 Law Offices Of SRIS, P.C.

Case results depend on a variety of factors unique to each case.