Corruptly Endeavoring to Obstruct or Impede the Due Administration of Tax Laws Lawyer in Mercer County, NJ

A federal charge of corruptly endeavoring to obstruct or impede the due administration of tax laws under 26 U.S.C. § 7212(a) is a serious felony. In Mercer County, this can lead to up to 3 years in federal prison and substantial fines. Law Offices Of SRIS, P.C., led by former prosecutor Mr.

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Statutory Definition of Corrupt Endeavor to Obstruct Tax Laws

The federal statute 26 U.S.C. § 7212(a) makes it a felony to corruptly endeavor to obstruct or impede the due administration of the Internal Revenue Code. This is a broad charge that can encompass a wide range of conduct beyond simply filing a false return. The term “corruptly” means acting with the intent to secure an unlawful benefit for oneself or another. An “endeavor” to obstruct is an attempt to interfere, even if the attempt is unsuccessful. This charge is often brought alongside other tax crimes like tax evasion or filing false returns.

Last verified: April 2026 | U.S. District Court for the District of New Jersey | 26 U.S.C. § 7212 (Cornell Legal Information Institute)

External Legal Resources

For the official 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 New Jersey website.

Insider Procedural Edge in Mercer County Federal Court

Federal tax crime cases in the District of New Jersey, which includes Mercer County, are prosecuted by the U.S. Attorney’s Office. These cases often begin with a lengthy IRS investigation before any charges are filed. Early intervention by a defense attorney familiar with federal tax procedure is critical. The prosecution must prove you acted “corruptly,” which involves specific intent. Challenging this element is often a key defense strategy.

Initial Investigation: The IRS Criminal Investigation Division (CID) conducts an audit or inquiry, which may involve interviews, summonses for records, and grand jury subpoenas.
Target Letter or Indictment: You may receive a “target letter” from the U.S. Attorney’s Office or be arrested following a grand jury indictment.
Arraignment & Pre-Trial: You will be arraigned in U.S. District Court. Your attorney will file motions, review discovery from the government, and engage in plea negotiations if appropriate.
Trial or Resolution: If a plea agreement cannot be reached, the case proceeds to a federal jury trial where the government must prove guilt beyond a reasonable doubt.
Sentencing: If convicted, sentencing follows federal guidelines, which consider the tax loss amount and other factors.

Potential Penalties for Corrupt Endeavor to Obstruct Tax Laws

In Mercer County federal court, a conviction for corruptly endeavoring to obstruct or impede the due administration of tax laws carries a maximum penalty of 3 years in federal prison and a fine of up to $250,000 for individuals ($500,000 for corporations).

Offense	Classification	Incarceration	Fine	Additional Consequences
Corrupt Endeavor to Obstruct or Impede Tax Laws (26 U.S.C. § 7212(a))	Felony	Up to 3 years	Up to $250,000 (Individual)	Costs of prosecution, restitution, supervised release, permanent felony record.

Results may vary. Prior results do not guarantee a similar outcome.

Firm Authority & Experience in Federal Tax Defense

Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings over 120 years of combined legal experience to federal cases. We understand the high stakes of federal tax crime allegations and the aggressive tactics of IRS investigators and federal prosecutors. Mr. Sris, licensed in multiple states including New Jersey, provides strategic defense for clients facing serious federal charges.

Mr. Sris

Owner & CEO, Managing Attorney
Bar Admissions: Virginia, Maryland, District of Columbia, New Jersey, New York.
A former prosecutor and firm founder, Mr. Sris provides strategic oversight on federal criminal defense matters. His background in accounting and information systems provides a unique advantage in dissecting financial evidence in tax crime cases. He accepts a limited number of contested cases to ensure deep, strategic involvement.

Case Results & Client Advocacy

Our firm-wide record includes over 4,739 case results with a favorable outcome rate exceeding 93%. While specific results for corruptly endeavoring to obstruct or impede the due administration of tax laws in Mercer County are not disclosed, our approach is grounded in meticulous case analysis and aggressive advocacy. We work to challenge the government’s evidence, negotiate for reduced charges, or seek case dismissal where possible.

Results may vary. Prior results do not guarantee a similar outcome.

Local Mercer County Tax Crime Defense

Our New Jersey location represents clients in Mercer County federal court. We serve clients in Trenton, Princeton, Hamilton Township, Ewing, Lawrence, West Windsor, East Windsor, Hopewell, Robbinsville, and Hightstown. If you need a tax crime defense lawyer Mercer County or an IRS investigation lawyer Mercer County trusts, contact us 24/7.

Availability: 24/7 phone consultations — meetings by appointment only.
Law Offices Of SRIS, P.C. — New Jersey
44 Apple St, 1st Floor, Tinton Falls, NJ 07724
Toll-Free: (888) 437-7747 | Local: (609)-983-0003
By appointment only.

Frequently Asked Questions (Corruptly Endeavoring to Obstruct Tax Laws)

What does “corruptly endeavoring to obstruct tax laws” mean?

It is a federal felony under 26 U.S.C. § 7212(a). It means intentionally trying to interfere with the IRS’s work, like hiding assets, threatening a witness, or destroying records related to a tax matter.

Can I be charged even if I didn’t succeed in obstructing the IRS?

Yes. The law criminalizes the “endeavor” or attempt. The government only needs to prove you took a substantial step toward obstruction with corrupt intent, even if the IRS was not actually impeded.

What should I do if I am under IRS investigation?

Contact a federal defense attorney as early as possible before speaking with investigators. An IRS investigation lawyer Mercer County can protect your rights, advise you on interactions with the IRS, and work to prevent criminal charges from being filed.

What are common defenses to this charge?

Defenses may include lack of corrupt intent, challenging the definition of “obstruction,” proving the action was not an “endeavor” under the law, or asserting that the investigation itself was flawed or unconstitutional.

Is this charge always filed with other tax crimes?

It often is, but not always. Prosecutors may use § 7212(a) when other charges like tax evasion are difficult to prove, or to add severity to a case involving false returns or failure to file.

Internal Resources

For more information, see our New Jersey Federal Criminal Defense hub page. We also assist clients in nearby counties like Bergen County. For other legal needs in Mercer County, visit our pages on Business Law and Contract Law.

Page last verified: 2026-04. Laws change. Contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current legal guidance regarding corruptly endeavoring to obstruct or impede the due administration of tax laws.