Obstructing Tax Administration Lawyer in St. Mary’s County, MD
An IRS obstruction charge in St. Mary’s County is a serious federal offense under 26 U.S.C. § 7212(a), carrying up to 3 years in prison and a $250,000 fine. Law Offices Of SRIS, P.C. provides a strong defense for those accused of obstructing tax administration. Our firm, founded in 1997, has over 120 years of combined legal experience.
Statutory Definition of Obstructing Tax Administration
Obstructing tax administration is a federal crime defined under 26 U.S.C. § 7212(a), known as the “omnibus clause.” This statute makes it illegal to corruptly or by force, or threat of force, obstruct or impede the due administration of the Internal Revenue laws. The law is broad and can cover a wide range of conduct beyond just physical interference. In St. Mary’s County, these cases are prosecuted by the U.S. Attorney’s Office for the District of Maryland and heard in federal court.
Last verified: March 2026 | U.S. District Court for the District of Maryland | Maryland General Assembly
Official Legal Resources
For the official text of the federal statute, see 26 U.S.C. § 7212 (Cornell Legal Information Institute). For information on the federal court serving Maryland, visit the U.S. District Court for the District of Maryland website.
Insider Procedural Edge for St. Mary’s County
Federal tax obstruction cases in Maryland are typically investigated by the IRS Criminal Investigation (IRS-CI) division, often with assistance from other federal agencies. The U.S. Attorney’s Office in Greenbelt or Baltimore will lead the prosecution. A key local procedural fact is that these cases are brought in the U.S. District Court for the District of Maryland. The prosecution must prove you acted “corruptly,” meaning with the intent to secure an unlawful benefit or to obstruct the IRS knowingly and dishonestly.
- Initial Investigation: The case begins with an IRS-CI investigation, which may include interviews, subpoenas for records, and grand jury proceedings.
- Indictment: A federal grand jury issues an indictment if they find probable cause that you violated 26 U.S.C. § 7212(a).
- Arraignment: You appear in U.S. District Court to hear the formal charges and enter a plea.
- Discovery & Motions: Your attorney reviews all evidence and files pre-trial motions, which may challenge the legality of the investigation or the sufficiency of the charges.
- Plea Negotiations or Trial: Most federal cases are resolved by plea agreement. If no agreement is reached, the case proceeds to a jury trial.
- Sentencing: If convicted, sentencing follows federal guidelines, which consider the nature of the obstruction and the tax loss involved.
Potential Penalties for Obstructing Tax Administration
In St. Mary’s County and all federal jurisdictions, obstructing tax administration under 26 U.S.C. § 7212(a) is a felony carrying significant penalties.
| Offense | Classification | Incarceration | Fine | Additional Consequences |
|---|---|---|---|---|
| Obstructing Tax Administration (26 U.S.C. § 7212(a)) | Felony | Up to 3 years | Up to $250,000 for individuals ($500,000 for corporations) | Costs of prosecution, potential civil tax penalties, professional license revocation, loss of federal benefits. |
Results may vary. Prior results do not aim for a similar outcome.
Why Choose Our Firm for Your Tax Obstruction Defense
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings over 120 years of combined attorney experience to every case. We understand the high stakes of federal tax charges and the specific tactics used by IRS-CI and the U.S. Attorney’s Office. Mr. Sris, with his background in accounting and information systems, provides a unique advantage in dissecting complex financial evidence often central to these cases.
Case Results & Firm Experience
While specific case results for obstructing tax administration in St. Mary’s County are not disclosed, our firm has a documented track record of handling complex federal criminal defense matters. Firm-wide, Law Offices Of SRIS, P.C. has handled over 4,739 documented case results. Our attorneys, including Mr. Sris, have extensive experience handling federal investigations and court procedures.
Results may vary. Prior results do not aim for a similar outcome.
Local Service for St. Mary’s County Residents
Law Offices Of SRIS, P.C.
Rockville/MD Location — Montgomery County area (by appointment)
Toll-Free: (888) 437-7747 | Local: (301) 363-4040
By appointment only.
Our Maryland office represents clients facing federal charges originating in St. Mary’s County, including Leonardtown, Lexington Park, California, and Great Mills. We serve as your obstructing tax administration lawyer near St. Mary’s County, accessible from Route 5 and Route 235. We offer 24/7 phone consultations — call (888) 437-7747 — with meetings by appointment only.
Obstructing Tax Administration Lawyer St Marys County FAQ
What does “corruptly” mean in a tax obstruction charge?
It depends. In federal tax law, acting “corruptly” generally means acting with the intent to secure an unlawful benefit for oneself or another, or to obstruct the IRS knowingly and dishonestly. It is a specific intent the government must prove beyond a reasonable doubt.
Can I be charged for just lying to an IRS agent?
Yes. Making false statements to an IRS agent during an investigation can form the basis of an obstruction charge under 26 U.S.C. § 7212(a), if done corruptly. This is separate from the crime of filing a false return.
What is the difference between tax evasion and obstruction?
Tax evasion (26 U.S.C. § 7201) involves actively attempting to defeat or evade a tax assessment or payment. Obstruction focuses on impeding the IRS’s administrative process itself, such as an audit or investigation, even if the underlying tax debt is accurate.
Do I need a special lawyer for an IRS obstruction charge?
Yes. An IRS obstruction charge is a complex federal felony. You need a tax obstruction defense lawyer St. Mary’s County with specific experience in federal court procedure, the U.S. Sentencing Guidelines, and the tactics of IRS Criminal Investigation.
What are common defenses to an obstruction charge?
Common defenses include lack of corrupt intent, challenging the legality of the IRS’s investigation (e.g., Fourth Amendment violations), arguing the conduct was not obstructive, or demonstrating that you relied on the advice of a competent tax professional.
For more information on related defenses, see our page on Federal Criminal Defense in St. Mary’s County. To understand our broader practice, visit our Maryland Criminal Defense hub. We also assist clients in neighboring areas like Anne Arundel County.
Last verified: March 2026. The information on this page is based on federal statutes and procedural norms. Federal law is complex and constantly evolving. Contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current, case-specific legal advice regarding an obstructing tax administration charge.