Jeremy H. Temkin

March 19, 2003 | New York Law Journal

By John J. Tigue Jr. And Jeremy H. Temkin

12 minute read

January 16, 2002 | New York Law Journal

P rior to 1976, the IRS regularly shared tax returns and other information with law enforcement agencies. As a result of Watergate and revelations that tax-related information was being used for political gain, in 1976 Congress enacted strict rules limiting the circumstances under which the IRS may disclose taxpayer information. 1 In light of the perceived misuse of tax returns, Congress amended the Internal Revenue Code to permit disclosure of tax returns and related information under only very limited ci

By John J. Tigue Jr. And Jeremy H. Temkin

14 minute read

November 19, 2009 | New York Law Journal

Jeremy H. Temkin, a principal in Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, writes that anyone who tries criminal cases knows the devastating impact of Rule 404(b) evidence. Uncharged act evidence is especially problematic in criminal tax cases where the government bears the heightened burden of proving that the defendant acted willfully. While prosecutors will often offer evidence under Rule 404(b) purportedly to demonstrate that the defendant violated a known legal duty, the defendant suffers the prejudice associated with the perception that he is generally a tax cheat. Two recent district court decisions demonstrate the broad scope of evidence the government attempts to offer in criminal tax cases and the careful analysis applied by district judges ruling on the admissibility of such evidence.

By Jeremy H. Temkin

14 minute read

July 08, 2002 | New York Law Journal

In the past month, there have been two separate, apparently unrelated developments relating to the enforcement of New York State revenue laws. First, on May 29, Governor Pataki signed into law a broad tax amnesty program. Second, on June 10, Manhattan District Attorney Robert Morgenthau announced that his office was stepping up enforcement of sales tax evasion on big ticket items, as evidenced by the indictment of former Tyco Industries CEO Dennis Kozlowski for allegedly evading sales tax on over million o

By John J. Tigue Jr. And Jeremy H. Temkin

6 minute read

March 20, 2008 | New York Law Journal

John J. Tigue Jr. and Jeremy H. Temkin, principals in Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, write that over the years, the element of willfulness has been hotly litigated and a refuge for defendants charged with tax evasion. Earlier this month, however, the U.S. Supreme Court reversed a conviction in Boulware v. United States, holding that the government had failed to establish the existence of a tax deficiency.

By John J. Tigue Jr. and Jeremy H. Temkin

12 minute read

November 16, 2006 | New York Law Journal

John J. Tigue Jr. and Jeremy H. Temkin, principals in Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer PC, write that a recent decision from the U.S. Court of Appeals for the Fourth Circuit highlights the issues raised when attorneys face professional sanctions after being convicted of failure to file taxes, tax evasion or tax fraud, regardless of whether the tax offense occurred in connection with their professional practices.

By John J. Tigue Jr. and Jeremy H. Temkin

14 minute read

July 15, 2004 | New York Law Journal

John J. Tigue Jr. and Jeremy H. Temkin, principals at Morvillo, Abramowitz, Grand, Iason & Silberberg, write that the U.S. Supreme Court has not addressed a significant criminal tax issue. This trend continued this term, when the Court decided only two tax-related cases, neither of which raised issues of criminal law.

By John J. Tigue Jr. and Jeremy H. Temkin

11 minute read

January 20, 2005 | New York Law Journal

John J. Tigue Jr. and Jeremy H. Temkin, principals in Morvillo, Abramowitz, Grand, Iason & Silberberg, report that the government's full-blown pursuit of corporate tax shelters has suffered three significant defeats in the past few months, leaving the strength of the Internal Revenue Service's "economic substance" argument in serious question.

By John J. Tigue Jr. and Jeremy H. Temkin

13 minute read

November 12, 2010 | New York Law Journal

In his Tax Litigation Issues column, Jeremy H. Temkin of Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer discusses how the introduction of Schedule UTP is likely to reduce the chance that dubious transactions will go unexamined and how auditors could use the available increased information.

By Jeremy H. Temkin

11 minute read

February 17, 2011 | New York Law Journal

In his Tax Litigation Issues column, Jeremy H. Temkin, a principal in Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, discusses the Offshore Voluntary Disclosure Initiative, which gives taxpayers yet another opportunity to come clean, avoid criminal punishment, and face reduced - albeit certain and harsh - monetary penalties.

By Jeremy H. Temkin

12 minute read