Jeremy H. Temkin

November 13, 2019 | New York Law Journal

John Doe summonses provide the IRS with a powerful investigative device bounded by a set of requirements inapplicable to other IRS summonses. In this edition of his Tax Litigation Issues column, Jeremy H. Temkin discusses some recent developments that highlight the obstacles and procedural hurdles faced by recipients of John Doe summonses and IRS agents alike.

By Jeremy H. Temkin

9 minute read

September 18, 2019 | New York Law Journal

In his Tax Litigation Issues column, Jeremy H. Temkin writes: Internal Revenue Code §6103 sets out that tax returns and return information cannot be disclosed by federal employees or persons receiving such materials from federal employees. This straightforward provision is then modified by a maze of exceptions, several of which are the subject of litigation between Congressional Democrats seeking President Trump's tax returns and the President seeking to avoid such disclosure. The resulting court cases present a number of potentially novel issues about the confidentiality of, and Congressional authority to obtain, tax returns that should be resolved in the coming months.

By Jeremy H. Temkin

9 minute read

July 17, 2019 | New York Law Journal

In his Tax Litigation Issues column, Jeremy Temkin discusses how the conflict between state laws legalizing the cannabis industry and federal tax law precluding participants in that industry from deducting business expenses disadvantages cannabis businesses from a federal tax perspective.

By Jeremy H. Temkin

8 minute read

May 15, 2019 | New York Law Journal

While U.S. taxpayers think of Switzerland and Caribbean islands as tax havens, many foreign nationals use U.S.-based vehicles to evade their own tax obligations. In this edition of his Tax Litigation Issues column, Jeremy H. Temkin discusses a recent filing seeking “John Doe summonses” based upon a treaty request from Finland, which serves as a reminder that offshore tax evasion is not a uniquely American problem.

By Jeremy H. Temkin

8 minute read

March 13, 2019 | New York Law Journal

In this Tax Litigation issues column, Jeremy H. Temkin discusses the Internal Revenue Service's Whistleblower Program (which gives financial incentives to people who provide information about others who cheat on their taxes), addresses complaints about the program and describes how Congress helped relieve some issues. He writes that Congress should consider giving the IRS additional resources to enable it to investigate all worthwhile leads on a more timely basis, thereby enabling the Whistleblower Program to reach its full potential.

By Jeremy H. Temkin

8 minute read

January 16, 2019 | New York Law Journal

In his Tax Litigation column, Jeremy Temkin analyzes the ongoing debate over the maximum permissible FBAR (Foreign Bank and Financial Account) penalty and its implications.

By Jeremy H. Temkin

9 minute read

November 14, 2018 | New York Law Journal

In his Tax Litigation Issues column, Jeremy H. Temkin writes: Regardless of what they think about Justice Kavanaugh's record on other issues, criminal defense lawyers are likely to view his approach to the imposition of sentencing—the most impactful issue facing their clients who may find themselves convicted of federal offenses—as somewhat of a mixed bag.

By Jeremy H. Temkin

8 minute read

September 19, 2018 | New York Law Journal

In his Tax Litigation Issues column, Jeremy H. Temkin discusses 'U.S. v. Sertich'. While criminal statutes often set forth prohibited conduct, in 'Sertich' the Fifth Circuit followed several other circuits in concluding that §7202 imposed affirmative duties that defendants must satisfy in order to avoid committing a crime.

By Jeremy H. Temkin

9 minute read

July 18, 2018 | New York Law Journal

It has long been settled law that a taxpayer challenging a tax deficiency assessed by the Internal Revenue Service in federal district court is required to “pay first and litigate later.”

By Jeremy H. Temkin

1 minute read

May 16, 2018 | New York Law Journal

In his Tax Litigation Issues column, Jeremy H. Temkin discusses 'People v. Doyle,' a tax obstruction case which “presents a cautionary tale to lawyers who make factual representations on behalf of their clients.” He concludes with an observation of the unique relevance 'Doyle' has today in light of President Trump's lawyer Rudolph Giuliani's recent comments regarding the firing of FBI Director James Comey, and offers that “if nothing else, both cases highlight the potential repercussions that statements a lawyer makes on behalf of a client can have.”

By Jeremy H. Temkin

9 minute read