Jeremy H. Temkin

May 14, 2009 | New York Law Journal

Jeremy H. Temkin, a principal in Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, discusses recent guidance issued by the IRS regarding civil penalties it will impose on taxpayers who make "voluntary disclosure" of their offshore accounts. Although the reduced penalties are still substantial, they pale in comparison to those that could otherwise be imposed.

By Jeremy H. Temkin

13 minute read

September 14, 2005 | New York Law Journal

John J. Tigue Jr. and Jeremy H. Temkin, principals in Morvillo, Abramowitz, Grand, Iason & Silberberg, write that while the number of tax protestors in recent years has increased, it is unlikely that the IRS will be discouraged in its pursuit of these individuals or in debunking their claims.

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

13 minute read

May 15, 2002 | New York Law Journal

O ur tax system is overwhelmingly dependent on self-reporting. It relies on a healthy mix of taxpayer honesty and fear of the consequences of being caught cheating. Effective and even-handed enforcement of the tax laws is a critical component of this system. Thus, "fair and uniform application" of enforcement mechanisms is one of the Internal Revenue Service`s primary strategic goals following passage of IRS Restructuring and Reform Act of 1998 (the "1998 Act"). But the IRS now finds itself battling the cha

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

15 minute read

November 15, 2007 | New York Law Journal

John J. Tigue Jr. and Jeremy H. Temkin, principals in Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, write that, inevitably, some IRS civil audits grow into criminal investigations. IRS policies instruct revenue agents to cease a civil audit when they become aware of criminal wrongdoing, but two recent cases demonstrate that the law is far from clear.

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

14 minute read

January 14, 2010 | New York Law Journal

Jeremy H. Temkin, a principal in Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, writes that the government's aggressive pursuit of all avenues used to conceal United States income offshore is clearly continuing, and the IRS's most recent tax initiative has resulted in a large number of voluntary disclosures by taxpayers holding previously undisclosed offshore accounts.

By Jeremy H. Temkin

14 minute read

May 19, 2010 | New York Law Journal

In his Tax Litigation Issues column, Jeremy H. Temkin, a principal in Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, writes that it would seem that the Obama administration's focus on offshore accountholders is firmly in place, and we can expect to see increased focus on eliminating the ability of large corporations to avoid their tax obligations.

By Jeremy H. Temkin

11 minute read

March 27, 2003 | New York Law Journal

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

12 minute read