Jeremy H. Temkin

July 14, 2021 | New York Law Journal

In 'CIC Services', the U.S. Supreme Court unanimously rejected the government's argument that the Anti-Injunction Act barred a challenge to an IRS Notice requiring both taxpayers and their advisors to disclose information regarding transactions the government views as abusive on pain of both civil tax penalties and criminal prosecution. In this edition of his Tax Litigation Issues, Jeremy H. Temkin analyzes the decision and considers its ramifications for future challenges to tax-related provisions.

By Jeremy H. Temkin

9 minute read

May 19, 2021 | New York Law Journal

The IRS is authorized to impose a penalty of up to $10,000 for "any [non-willful] violation" of FBAR provisions. In recent years, district courts have disagreed regarding whether this provision authorized a separate penalty for each undisclosed account or limited the IRS to a single $10,000 penalty, regardless of the number of accounts at issue. In late March, the Ninth Circuit became the first Circuit Court of Appeals to address this issue. In this edition of his Tax Litigation Issues column, Jeremy H. Temkin discusses the opinion, which provides a useful roadmap for practitioners representing taxpayers.

By Jeremy H. Temkin

8 minute read

March 17, 2021 | New York Law Journal

In this edition of his Tax Litigation Issues column, Jeremy H. Temkin discusses recent decisions that reflect a continued judicial antagonism to taxpayers' attempts to avoid civil penalties and the rejection of attempts to cap such penalties.

By Jeremy H. Temkin

9 minute read

January 20, 2021 | New York Law Journal

In the past five years judges have become increasingly likely to exercise their discretion under 'Booker' to sentence defendants convicted of tax offenses below the applicable Guidelines. However, as Jeremy H. Temkin notes in his Tax Litigation Issues column, notwithstanding this increased leniency in relation to the Guidelines, defendants sentenced during fiscal 2019 were more likely to receive some period of incarceration (and the period of incarceration imposed was likely to be longer) than tax offenders sentenced before 'Booker' as well as those sentenced five years ago.

By Jeremy H. Temkin

8 minute read

November 18, 2020 | New York Law Journal

In this edition of his Tax Litigation Issues column, Jeremy H. Temkin examines two civil tax decisions written by Justice Amy Coney Barrett during her tenure as a Circuit Court judge. Although these decisions do not foreshadow how Justice Barrett will address "hot button" issues that will come before the court in the years to come, they are noteworthy for the thoughtful approach taken to the issues presented.

By Jeremy H. Temkin

8 minute read

September 16, 2020 | New York Law Journal

In his column on Tax Litigation Issues, Jeremy Temkin reviews a recent Sixth Circuit decision that highlights differences between the low threshold courts apply in deciding motions to quash summonses addressed to third parties, and the more rigorous standard applied for John Doe summonses.

By Jeremy H. Temkin

8 minute read

July 15, 2020 | New York Law Journal

Each year between three and four million taxpayers file amended returns on Form 1040-X. Advising a client as to whether he should avail himself of the option of amending requires careful consideration of the pros and cons of curing past errors.

By Jeremy H. Temkin

7 minute read

May 20, 2020 | New York Law Journal

Last month, the Second Circuit decided 'United States v. Adams', which addressed not just the calculation of tax loss for purposes of the U.S. Sentencing Guidelines, but also the availability and extent of restitution orders and fines. In this edition of his Tax Litigation Issues column, Jeremy H. Temkin explores the case, which is an important reminder of the wide range of issues affecting criminal tax defendants at sentencing.

By Jeremy H. Temkin

9 minute read

March 18, 2020 | New York Law Journal

In this edition of his Tax Litigation Issues column, Jeremy H. Temkin writes that practitioners should be mindful of the growing body of case law holding that defendants convicted of various federal and state offenses involving false statements are all subject to deportation and precluded from seeking naturalization.

By Jeremy H. Temkin

8 minute read

January 15, 2020 | New York Law Journal

The Supreme Court's March 2018 decision in 'Marinello v. United States' was widely seen as a potentially significant limitation on the government's ability to bring obstruction charges under 26 U.S.C. §7212(a). In this edition of his Tax Litigation Issues column, Jeremy H. Temkin discusses the impact of the decision over the last two years.

By Jeremy H. Temkin

9 minute read