Fried & Rosefelt, LLC

Fried & Rosefelt, LLC

Fried & Rosefelt, LLC, is a Washington DC Metro-based Tax Law firm representing clients with serious tax problems and financial concerns. Contact us TODAY to learn your options and avoid IRS prosecution.

Firm Overview

We solve serious tax problems and complex financial issues. We are both real tax lawyers and real bankruptcy lawyers.

Clients often come to Fried & Rosefelt, LLC facing complex tax problems and financial issues that may jeopardize the preservation of their financial and personal assets.
Main Office
Main Office
7315 Wisconsin Ave. #925W
Bethesda  MD  20814
  • (301) 656-8525
  • (301) 656-8528

Office Information

Office Hours
Mon to Friday 9:00 AM - 6:00 PM EST [weekend by appointment only]
Emergency After Hours

Other Offices

By Appointment Only
1425 K Street N.W.
Suite 350
Washington,  DC  20005
TAX FRAUD & TAX EVASION - If you have failed to file your tax returns, under-reported your income, or knowingly claimed excess deductions, you may find yourself facing a criminal tax investigation.
If you know or have reason to believe that you are the target of an IRS criminal investigation, your best option is to contact experienced legal counsel immediately. Do not discuss your situation with IRS criminal investigators without legal advice. Legal counsel can make the difference between freedom and time spent in a federal penitentiary.

If you know or suspect that you are or will be the subject of an IRS criminal investigation, before you talk to the IRS, call Fried & Rosefelt, LLC for help. Call us at (301) 656-8525 or contact us on the Web by completing the attached Contact Form.

The typical criminal tax case is investigated by the Internal Revenue Service Criminal Investigation Division (CID). CID investigators are federal agents trained in law enforcement techniques and tactics. Many are accountants who often times have earned their CPA. CID offices are located in various IRS field offices throughout the country. CID special agents conduct a long, exhaustive investigation before deciding to recommend your case for prosecution. Special agents will attempt to interview you, many times your family, friends and business associates. Special agents will also intensively review your financial records looking for unexplained assets or wealth, and other signs of fraud.

Once a CID investigation is completed and the special agent in charge of the case recommends prosecution, the IRS conducts two more levels of review before a final decision is made by the IRS to forward the case to the United States Department of Justice Tax Division in Washington, D.C., for prosecution. At the U.S. Department of Justice Tax Division, federal prosecutors specializing in criminal tax violations once again review the case and make the final decision to prosecute or decline prosecution of the case. If the Department of Justice Tax Division in Washington approves prosecution, the case is sent to the local U.S. Attorney's office with the direction that the individual or individuals named be indicted and prosecuted for the offenses alleged.

In tax crime cases, the multi-tiered review and approval process can work to your advantage. There are a number of different opportunities available to the taxpayer and his or her counsel to derail a federal criminal case before it ever reaches a grand jury for indictment. At each of the IRS approval levels and at the Department of Justice Tax Division, your lawyer will have the opportunity to meet with government attorneys to attempt to convince them to decline prosecution of your case. If the government has a strong case against you, it is unlikely that he or she will be successful in avoiding prosecution. However, many times experienced counsel can convince the IRS or the Department of Justice Tax Division that the taxpayer made serious mistakes but did not intentionally engage in criminal conduct. In a criminal tax case, your attorney will have a number of opportunities to convince the government to decline prosecution prior to referral to the grand jury.

If you are searching for a highly qualified representative to represent you in connection with an IRS criminal investigation, call the attorneys at Fried & Rosefelt, LLC at (301) 656-8525 or contact us on the Web through


Offer in Compromise
Installment Agreements
Tax Fraud / Evasion
Unfiled Returns
FBAR (Report for Foreign and Financial Bank Accounts)
OVDI (Offshore Voluntary Disclosure Initiative)
Release of Liens & Levies
Payroll Tax Issues / Problems
Innocent Spouse Relief
Bankruptcy (Chapter 7,11 and 13) - Reorganizations
Trust Fund Penalties

Contact one of our tax attorneys or bankruptcy lawyers today to discuss your options. As experienced, real tax lawyers and real bankruptcy lawyers, we can help to set your mind at ease and get you on the road to financial recovery. Our office is located in Bethesda, MD, and we routinely assist clients in Maryland, Washington, D.C. and throughout the United States.
Some of the specific locations around the DC Metro region we service include: MD - Rockville, Potomac, Gaithersburg, Columbia, Silver Spring, Frederick, Annapolis | VA - Arlington, Alexandria, Fairfax, Vienna, Reston, McLean, Springfield.

What distinguishes your law firm from others?

Fried & Rosefelt does case evaluations. We determine exactly what is wrong before we provide a solution.

Michael Fried

Michael S. Fried, Attorney at Law --

Michael Fried is one of the founding partners of Fried & Rosefelt, LLC and has more than 30 years of experience as a lawyer, business owner and entrepreneur. He understands the opportunities, problems and priorities that concern the owners, presidents and chief executives of privately held and family owned business ventures and has held these same positions in the real estate development, home building and construction industries. Michael has also served on the board of directors of a number of privately held businesses. Michael Fried not only understands your legal problems and concerns, but also understands your real-world business issues.
  • University of Virginia
    B.A. , 1973
  • Washington University
    M.B.A. , 1977
  • New York University
    LL.M. (Taxation) , 1978

Daniel Rosefelt

Dan Rosefelt has extensive experience with the representation of individuals, professionals and businesses that deal with serious tax problems.

Court Admissions: Florida Bar, Maryland Bar, District of Columbia Bar, U.S. District Court For The District of Maryland, U.S. Supreme Court, U.S. Court of Claims, Admitted 2009
United States Tax Court, Florida CPA (currently inactive), State of Maryland CPA (active), Member of National Association of Consumer Bankruptcy Attorneys, Member of American Bankruptcy Institute, Member of National Association of Enrolled Agents, Member, Maryland Association of Certified Public Accountants, Member of American Institute of Certified Public Accountants, Member of Montgomery County Bar Association, Member of Maryland State Bar Association, Member of District of Columbia Bar Association, Member of The American Bar Association (Section on Tax)
  • University of Wisconsin, Madison
    Bachelor of Business , 1981
  • Stetson University College of Law (Florida)
    Juris Doctor, Cum Laude , 1991

Paul Gaymon

Paul Gaymon focuses his legal practice on representing individuals and businesses with complex financial problems. Specifically, Mr. Gaymon represents consumer and business debtors in complex Chapter 7, 11 and 13 bankruptcies. Mr. Gaymon regularly appears before the United States Bankruptcy Court and interacts with the Internal Revenue Service, the Comptroller of Maryland, and the Virginia Department of Taxation on behalf of his clients.

Prior to representing persons and businesses with financial problems, Mr. Gaymon served as an Attorney-Advisor to the Assistant Secretary for Civil Rights at the United States Department of Education. In that capacity, Mr. Gaymon advised the Assistant Secretary and Deputy Assistant Secretary for Enforcement in connection with issues arising under Title II of the Americans with Disabilities Act; Title VI and Title VII of the Civil Rights Act of 1964; Title IX of the Education Amendments of 1972, and Section 504 of the Rehabilitation Act of 1973.

Practice Areas

Federal and State Tax Problems
Complex Financial Matters
Bankruptcies and Reorganizations
Debt Negotiation and Resolution


District of Columbia
U.S. Tax Court
U.S. Court of Appeals, District of Columbia Circuit
U.S. Court of Appeals, Fourth Circuit
U.S. District Court for the District of Columbia
U.S. District Court for the District of Maryland
U.S. District Court for the Eastern District of Virginia
U.S. Bankruptcy Court for the District of Columbia
U.S. Bankruptcy Court for the District of Maryland
U.S. Bankruptcy Court for the Eastern District of Virginia
  • Bar Number: NA
    Maryland , 2010
  • Bar Number: NA
    District of Columbia , 2005
  • Bar Number: NA
    Virginia , 2011
  • Georgetown University
    JD , 2004

* Nolo has confirmed that every member attorney has a valid license and is in good standing with the state agency that licenses lawyers. Any past disbarments and suspensions (with possible exceptions for minor violations or nonpayment of dues, in our discretion) will be indicated accordingly in the badge. Member attorneys are required to notify Nolo immediately if they become the subject of any disciplinary action by any state licensing agency.