Jeremy H Temkin

September 18, 2024 | New York Law Journal

"But long before Congress adopted this penalty structure, the Eighth Amendment to the Constitution prohibited the federal government from imposing 'excessive fines,'" writes Jeremy H. Temkin.

By Jeremy H. Temkin

9 minute read

July 17, 2024 | New York Law Journal

On July 1, 2024, the Supreme Court concluded its October 2023 Term. While the term will probably be best known for the presidential immunity decision, the court decided two cases addressing tax issues, and one non-tax case that will reduce the deference courts give the IRS's statutory interpretations and therefore will impact tax controversies for years to come.

By Jeremy H. Temkin

10 minute read

May 15, 2024 | New York Law Journal

This article reviews the two decisions in 'Farhy v. Commissioner' and discusses the implications for determining the assessability of penalties going forward.

By Jeremy H. Temkin

8 minute read

March 20, 2024 | New York Law Journal

Lawyers involved in planning cross-border transactions and those litigating subsequent disputes need to be cognizant of what privileges apply in all relevant jurisdictions and take steps to ensure that communications will be protected in each jurisdiction.

By Jeremy H. Temkin

11 minute read

January 17, 2024 | New York Law Journal

Over the past year, federal courts have issued decisions clarifying the extent to which §6103 shields tax returns and return information from disclosure in civil litigation, the extent to which the IRS is permitted to disclose confidential information during and in connection with investigations, and the application of a safe harbor shielding the government from liability for unauthorized disclosures.

By Jeremy H. Temkin

10 minute read

November 15, 2023 | New York Law Journal

In his Tax Litigation Issues column, Jeremy H. Temkin discusses how a series of recent U.S. Supreme Court decisions has eroded Klein's jurisprudential foundation, suggesting it is not a matter of if, but when, the doctrine falls.

By Jeremy H. Temkin

9 minute read

September 13, 2023 | New York Law Journal

This column examines an emerging split over the treatment of 26 U.S.C. §6213(a), which provides taxpayers seeking relief from deficiencies found by the IRS with 90 days to file their Tax Court petitions.

By Jeremy H. Temkin

10 minute read

July 19, 2023 | New York Law Journal

This column discusses the court's decision in Polselli, Justice Jackson's concurring opinion, and the potential for future challenges to the IRS's issuance of summonses without notice.

By Jeremy H. Temkin

10 minute read

May 18, 2023 | New York Law Journal

The attorney-client privilege protects confidential communications between attorneys and clients made in connection with the provision of legal advice. A recurring issue faced by litigants and courts is whether the attorney-client privilege applies to communications that involve legal and nonlegal advice that cannot be disentangled.

By Jeremy H. Temkin

10 minute read

March 16, 2023 | New York Law Journal

On Feb. 28, the U.S. Supreme Court issued a 5-4 decision in Bittner v. United States that cut across ideological lines and, in a victory for taxpayers, limited the IRS to a single $10,000 penalty regardless of how many accounts should have been reported in a given year.

By Jeremy H. Temkin

10 minute read