Jeremy H. Temkin

March 15, 2007 | New York Law Journal

John J. Tigue Jr. and Jeremy H. Temkin, principals in Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, write that rather than increasing the already substantial penalties associated with tax crimes, the Legislative and Executive branches may be better served by investing in the IRS, thereby improving enforcement of the current statutory scheme.

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

12 minute read

May 18, 2006 | New York Law Journal

John J. Tigue Jr. and Jeremy H. Temkin, principals in Morvillo, Abramowitz, Grand, Iason & Silberberg, write that statistics reveal that, on a national level, the vast majority of sentences imposed in federal criminal cases continue to fall within the sentencing guidelines range. Nationally, 85.9 percent of all sentences are either within the guidelines range or reflect government-sponsored, below-range sentences.

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

14 minute read

November 18, 2004 | New York Law Journal

John J. Tigue Jr. and Jeremy H. Temkin, principals in Morvillo, Abramowitz, Grand, Iason & Silberberg, write that inconsistent applications of the tax law to attorney's fees recovered in litigation have drawn repeated attention from the tax community and increased calls for a more uniform policy with respect to the tax treatment of attorney's fees in damage awards.

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

13 minute read

January 18, 2007 | New York Law Journal

John J. Tigue Jr. and Jeremy H. Temkin, principals in Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, write that there is no question that in certain situations, such as receipt of a grand jury subpoena, IRS summons or court order, an accountant is compelled to disclose client information. Outside of such compulsion, however, an accountant's obligation is not so clear.

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

12 minute read

January 26, 2006 | New York Law Journal

John J. Tigue Jr. and Jeremy H. Temkin, principals at Morvillo, Abramowitz, Grand, Iason & Silberberg, write that courts are authorized to impose restitution as part of a sentence in certain criminal cases. While tax offenses set forth in Internal Revenue Code are omitted from the listed crimes, those convicted of tax crimes can still find themselves obligated to make restitution to the U.S. government either as part of their criminal sentence or through a separate civil proceeding.

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

10 minute read

July 14, 2011 | New York Law Journal

In his Tax Litigation column, Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer principal Jeremy H. Temkin discusses two recent cases, one from the U.S. Supreme Court and one from the U.S. Court of Appeals for the Third Circuit, which provide a framework for reevaluating the application of the conscious avoidance doctrine in criminal tax cases.

By Jeremy H. Temkin

14 minute read

March 20, 2002 | New York Law Journal

W ithin the past year, district judges within the Second Circuit have issued a number of opinions in criminal and civil tax cases. Among the more significant opinions addressing criminal issues were a decision by Judge Colleen McMahon addressing both the use of psychiatric evidence to negate the specific intent requirement in a criminal tax prosecution and the admissibility of a statement given in the context of a civil tax audit, an opinion by Judge Lawrence McKenna addressing concealment of assets in a ca

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

13 minute read

November 20, 2008 | New York Law Journal

John J. Tigue Jr. and Jeremy H. Temkin, principals in Morvillo, Abramowitz, Grand, Iason & Silberberg, write that regardless of the resolution of the Third Circuit's upcoming reconsideration of Tomko, that case and the approach urged by amici provide an important reminder of the relevance of individual factors under §3553(a) and the complex application of those factors in sentencing white-collar defendants, especially in tax cases.

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

13 minute read

September 21, 2006 | New York Law Journal

John J. Tigue Jr. and Jeremy H. Temkin, principals in Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, write that one way in which the government has enhanced its prosecution of alleged tax offenders is by expanding the number of statutes used to charge conduct that involves violations of the Internal Revenue Code.

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

12 minute read

May 19, 2005 | New York Law Journal

John J. Tigue Jr. and Jeremy H. Temkin, principals in Morvillo, Abramowitz, Grand, Iason & Silberberg, write that the IRS repeatedly has trumpeted the results of its stepped-up enforcement plan which puts taxpayers under investigation by the government in the difficult position of having to defend both criminal and civil cases without compromising their position in either.

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

13 minute read