Obstructing Tax Administration Lawyer Calvert County — Federal Defense
Obstructing tax administration is a serious federal offense under 26 U.S.C. § 7212(a), investigated by the IRS Criminal Investigation Division and prosecuted by the U.S. Attorney’s Office for the District of Maryland. If you are under investigation in Calvert County, an obstructing tax administration lawyer from Law Offices Of SRIS, P.C. can build your defense.
Last verified: March 2026 | U.S. District Court for the District of Maryland | Maryland legislature.
Obstructing or impeding the due administration of the Internal Revenue laws is a felony under federal law. The statute, 26 U.S.C. § 7212(a), is broad and can cover a range of conduct beyond just lying to the IRS. It can include corruptly endeavoring to obstruct or impede the IRS through acts like destroying records, hiding assets, intimidating witnesses, or providing false documents to a tax preparer. The key element is a “corrupt” intent to interfere with the IRS’s functions. A conviction can result in up to three years in federal prison and substantial fines, with sentences guided by the U.S. Sentencing Guidelines.
For a detailed look at the federal statute, you can review 26 U.S.C. § 7212 (Cornell Legal Information Institute). Local federal procedures are governed by the U.S. District Court for the District of Maryland.
- Initial Contact & Case Assessment: If you are contacted by IRS Special Agents or receive a target letter, contact a federal defense lawyer immediately. Do not speak to agents without counsel.
- Investigation & Grand Jury: The IRS-CI will gather evidence, which may include subpoenas for financial records. A federal grand jury in Greenbelt or Baltimore may be convened to consider an indictment.
- Arraignment & Plea: If indicted, you will be arraigned in U.S. District Court. Your lawyer will review the evidence and explore all options, including negotiating a plea agreement to lesser charges.
- Trial or Sentencing: If no plea is reached, your case proceeds to a jury trial. If convicted, or if a plea is entered, the court will impose a sentence based on the federal guidelines.
In Calvert County, a federal charge of obstructing tax administration under 26 U.S.C. § 7212 is a felony punishable by up to 3 years in prison and fines 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 (individual) | Supervised release, restitution, court costs, permanent felony record. |
Results may vary. Prior results do not aim for a similar outcome.
Law Offices Of SRIS, P.C. was founded in 1997. Our attorneys bring a combined 120+ years of legal experience to complex federal defense matters, including those involving allegations of tax obstruction. We understand the high stakes of federal prosecutions.
For federal cases, Mr. Sris, the firm’s founder and a former prosecutor with multi-state bar admissions, often collaborates on defense strategy. His background in accounting and information systems provides a distinct advantage in dissecting complex financial evidence presented in tax cases.
Results may vary. Prior results do not aim for a similar outcome.
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 serves clients facing federal charges in Calvert County. We are accessible from communities like Prince Frederick, Solomons, and Chesapeake Beach. For a federal criminal defense or tax obstruction defense lawyer near Calvert County, contact us for a 24/7 phone consultation. Meetings are by appointment only.
Obstructing Tax Administration Lawyer Calvert County FAQ
What is considered obstructing tax administration?
It is a federal felony under 26 U.S.C. § 7212(a) involving corrupt efforts to impede the IRS. Acts can include destroying records, hiding assets, threatening witnesses, or submitting false documents to obstruct tax collection or investigation.
Who investigates tax obstruction charges in Calvert County?
These cases are investigated by the IRS Criminal Investigation (IRS-CI) division. If charges are filed, they are prosecuted by the U.S. Attorney’s Office for the District of Maryland in federal court, not Calvert County state courts.
What are the penalties for a tax obstruction conviction?
A conviction can result in up to three years in federal prison, fines up to $250,000 for individuals, and a period of supervised release. Sentencing follows the U.S. Sentencing Guidelines, which consider the tax loss and other factors.
Should I talk to IRS 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 federal criminal defense or IRS obstruction charge lawyer. Statements you make can be used against you.
What defenses are available against an obstruction charge?
Defenses may challenge the “corrupt” intent element, argue lack of knowledge, or assert that the conduct was not obstructive. An experienced obstructing tax administration lawyer can analyze the evidence to identify the strongest defense strategy for your case.
For more information, see our Maryland Federal Criminal Defense overview. We also assist clients in nearby areas like Anne Arundel County. If you are facing other charges, we provide defense for Calvert County criminal cases.
Last verified: March 2026. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.