Obstructing Tax Administration Lawyer Kent County — Federal Tax Defense
An IRS obstruction charge under 26 U.S.C. § 7212(a) is a serious federal felony investigated by IRS-CI, carrying up to 3 years in prison and a $250,000 fine. In Kent County, these cases are prosecuted by the U.S. Attorney’s Office for the District of Maryland. Law Offices Of SRIS, P.C.
Federal Statute for Obstructing Tax Administration
Obstructing or impeding the due administration of the Internal Revenue laws is a federal crime defined under 26 U.S.C. § 7212(a), often referred to as the “omnibus clause.” This broad statute makes it illegal to corruptly or by force (or threat of force) obstruct or impede the IRS. The term “corruptly” means acting with the intent to secure an unlawful benefit for oneself or another. This can cover a wide range of conduct beyond simply lying, including concealing assets, destroying records, intimidating witnesses, or submitting falsified documents to an IRS agent.
Last verified: March 2026 | U.S. District Court for the District of Maryland | Maryland General Assembly
Official Legal Resources
For the full text of the federal statute, see 26 U.S.C. § 7212 (Cornell Legal Information Institute). For local federal court procedures, visit the U.S. District Court for the District of Maryland website.
Defending Against an IRS Obstruction Charge in Kent County
An IRS obstruction charge lawyer Kent County must understand that these cases are built by IRS Criminal Investigation (IRS-CI) agents who specialize in financial crimes. The prosecution must prove you acted “corruptly,” which is a specific intent element. A common defense is challenging whether the government can prove this corrupt intent beyond a reasonable doubt, arguing that the conduct was merely negligent, mistaken, or undertaken on bad advice rather than with a purpose to obstruct.
- Initial Contact & Investigation: The case typically begins with an IRS audit or investigation that escalates to IRS-CI. You may receive a summons or be contacted by special agents.
- Grand Jury Proceedings: The U.S. Attorney’s Office presents evidence to a federal grand jury, which decides whether to issue an indictment.
- Arraignment: If indicted, you will be arraigned in U.S. District Court, plead not guilty, and conditions of release are set.
- Discovery & Motions: Your attorney reviews all evidence, files motions to challenge the indictment or suppress evidence, and begins negotiation.
- Plea or Trial: Most federal cases resolve by plea agreement. If no agreement is reached, the case proceeds to a jury trial in federal court.
- Sentencing: If convicted, sentencing follows federal guidelines, which consider the tax loss and the defendant’s role.
Potential Penalties for Obstructing Tax Administration
In the federal system, obstructing tax administration is a felony with a maximum penalty of 3 years imprisonment and a fine of up to $250,000 for individuals ($500,000 for corporations).
| Offense | Classification | Incarceration | Fine | Additional Consequences |
|---|---|---|---|---|
| Obstructing Tax Administration (26 U.S.C. § 7212(a)) | Felony | Up to 3 years | Up to $250,000 | Cost of prosecution, supervised release, permanent felony record. |
Results may vary. Prior results do not aim for a similar outcome.
Our Experience in Federal Tax Defense
Law Offices Of SRIS, P.C. was founded in 1997. Our firm brings a combined 120+ years of legal experience to complex federal cases. Mr. Sris, the firm’s founder and a former prosecutor, personally leads on intricate federal defense matters. His background in accounting and information systems provides a distinct advantage in dissecting financial evidence presented by the IRS.
Case Results & Client Advocacy
While specific results for obstructing tax administration in Kent County are not listed, our firm-wide record includes over 4,739 documented case results with a favorable outcome rate exceeding 93%. We approach each federal tax case with a detailed strategy focused on challenging the government’s evidence of intent and seeking resolutions that minimize the impact on our clients’ lives.
Results may vary. Prior results do not aim for a similar outcome.
Kent County Federal Tax Defense Lawyer Near You
Our Maryland office represents clients in Kent County and across the state. We serve communities including Chestertown, Rock Hall, Galena, Millington, and Betterton. Facing an IRS obstruction charge requires immediate action. We offer 24/7 phone consultations.
Law Offices Of SRIS, P.C.
Rockville/MD Location — Montgomery County area (by appointment)
Toll-Free: (888) 437-7747 | Local: (301) 363-4040
Meetings by appointment only.
FAQs: Obstructing Tax Administration Charges
What does “obstructing tax administration” mean?
It is a federal felony under 26 U.S.C. § 7212(a). It means corruptly obstructing or impeding the IRS through acts like hiding assets, destroying records, or threatening an agent.
Who investigates tax obstruction charges in Kent County?
IRS Criminal Investigation (IRS-CI) special agents conduct the investigation. The case is then presented to the U.S. Attorney’s Office for the District of Maryland for prosecution in federal court.
What are the penalties for a tax obstruction conviction?
Conviction is a felony punishable by up to three years in federal prison and a fine of up to $250,000. Sentencing follows the U.S. Federal Sentencing Guidelines.
Should I talk to IRS-CI agents if they contact me?
No. You have the right to remain silent and the right to an attorney. Politely decline to answer questions and immediately contact a tax obstruction defense lawyer Kent County.
What is the best defense against an IRS obstruction charge?
The best defense depends on the facts. Common defenses include lack of corrupt intent, mistake, or reliance on professional advice. An experienced lawyer will analyze the evidence to challenge the prosecution’s case.
Related Legal Resources
If you are facing other federal charges, our Maryland Federal Criminal Defense Lawyers can help. For issues in nearby areas, see our pages for Anne Arundel County federal criminal defense. For different legal needs in Kent County, we also handle business law matters.
Page Last verified: March 2026. Federal laws and procedures can change. Contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current legal guidance regarding an IRS obstruction charge.
For the background behind a Kent County charge, our page explains how Maryland federal courts handle obstructing tax administration.