Somerset County Lawyer for Corruptly Endeavoring to Obstruct or Impede the Due Administration of Tax Laws

The federal crime of corruptly endeavoring to obstruct or impede the due administration of tax laws under 26 U.S.C. § 7212(a) is a serious felony investigated by the IRS Criminal Investigation Division. In Somerset County, NJ, such cases are prosecuted in federal court and can lead to severe penalties.

Statutory Definition of Corrupt Endeavor to Obstruct Tax Laws

The 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 “omnibus clause” that can cover a wide range of conduct beyond simple tax evasion or fraud. The key element is acting “corruptly,” which means acting with the intent to secure an unlawful benefit for oneself or another. This charge is often used when the government believes an individual has taken affirmative steps to interfere with IRS functions, such as through intimidation, bribery, or submitting falsified documents.

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 Somerset County Federal Cases

Federal tax obstruction cases in New Jersey often originate from IRS audits that uncover suspicious activity. The IRS investigation lawyer Somerset County from our firm understands that early intervention during the investigative stage is critical. Prosecutors in the U.S. Attorney’s Office for the District of New Jersey will build a case focusing on intent and the “corrupt” nature of the acts. A strong defense challenges the government’s interpretation of your actions and intent.

1. Initial Contact & Investigation: You may receive an IRS summons, interview request (e.g., with Special Agents), or a grand jury subpoena. Do not speak to agents without an attorney.
2. Grand Jury Proceedings: The government presents evidence to a federal grand jury, which decides whether to issue an indictment for corruptly endeavoring to obstruct or impede the due administration of tax laws.
3. Arraignment & Pre-Trial: If indicted, you will be arraigned in U.S. District Court. Your attorney will file pre-trial motions to challenge evidence and the legal sufficiency of the charge.
4. Plea Negotiations or Trial: Most federal cases are resolved by plea agreement. If your case goes to trial, it will be before a federal judge and jury in Newark or Trenton.
5. Sentencing: If convicted, sentencing follows federal guidelines, which consider the tax loss and the nature of the obstruction.

Potential Penalties for Tax Obstruction

In federal court, a conviction for corruptly endeavoring to obstruct or impede the due administration of tax laws under § 7212(a) is a felony punishable by up to 3 years in federal prison and a fine of up to $250,000 for individuals ($500,000 for corporations).

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

Firm Authority & Experience

Founded in 1997 by former prosecutor Mr. Sris, Law Offices Of SRIS, P.C. brings over 120 years of combined legal experience to federal defense. Our firm-wide record includes over 4,739 case results with a 93%+ favorable outcome rate. We approach each case with the understanding that a charge of corruptly endeavoring to obstruct or impede the due administration of tax laws requires a defense that meticulously dissects the government’s evidence of intent and action.

Case Results & Approach

While we maintain a firm-wide record of over 4,739 favorable results, our strategy for federal tax obstruction cases is case-specific. We immediately work to engage with the IRS Criminal Investigation Division or federal prosecutors to present mitigating facts before an indictment is secured. Our goal is to seek a resolution that avoids the severe consequences of a felony conviction for corruptly endeavoring to obstruct or impede the due administration of tax laws whenever possible.

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

Frequently Asked Questions

Related Practice Areas: For other federal matters, see our Somerset County federal criminal lawyer page. For state-level tax issues, consult a Somerset County business lawyer.

More Local Help: We also assist clients in neighboring counties like Bergen County and Middlesex County.

Last verified: April 2026. The information on this page is for general informational purposes and does not constitute legal advice. Laws change. Contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance regarding your situation.