Jeremy H. Temkin

March 14, 2018 | New York Law Journal

In his Tax Litigation Issues column, Jeremy H. Temkin writes: In recent years, the Internal Revenue Service's dwindling budget has decreased the number of tax investigations and prosecutions, heightening questions regarding the effectiveness and fairness of predicating deterrence on ratcheting sentences even higher as opposed to increasing the likelihood of detection.

By Jeremy H. Temkin

9 minute read

January 17, 2018 | New York Law Journal

Tax Litigation Issues columnist Jeremy H. Temkin writes: The government's current crackdown on undisclosed offshore accounts is approaching its second decade, and the results have been impressive.

By Jeremy H. Temkin

11 minute read

November 15, 2017 | New York Law Journal

In his Tax Litigation Issues column, Jeremy H. Temkin writes: A case pending before the U.S. Court of Appeals for the D.C. Circuit stands to significantly limit the size of whistleblower awards—an outcome the Senator responsible for creating the IRS Whistleblower Office and a group of former federal prosecutors and Tax Court practitioners worry could hamper the IRS's enforcement of the Internal Revenue Code.

By Jeremy H. Temkin

19 minute read

September 20, 2017 | New York Law Journal

In his Tax Litigation Issues column, Jeremy H. Temkin writes that whistleblowing is alive and well at the IRS, but, while attorneys are not precluded from participating, attorneys need to be mindful of the strict interpretation of what it means for an attorney to "reasonably believe" a disclosure is necessary to prevent a client from committing a crime under New York professional conduct rules.

By Jeremy H. Temkin

18 minute read

July 19, 2017 | New York Law Journal

Tax Litigation Issues columnist Jeremy H. Temkin writes that the Second and Third Circuits have recently concluded that the 90-day deadline to challenge the denial of innocent spouse status constitutes a jurisdictional "adjudicatory rule" and that the failure to comply with that deadline will preclude judicial review.

By Jeremy H. Temkin

8 minute read

May 17, 2017 | New York Law Journal

Tax Litigation Issues columnist Jeremy H. Temkin writes: The legal commentariat seems to have settled on the view that Justice Neil Gorsuch will fill the seat left by the late Justice Antonin Scalia both literally and as a like-minded successor in jurisprudential spirit. But will Justice Gorsuch, acolyte of originalism, defy easy assumptions on issues of criminal law as Justice Scalia did? A 2008 decision offers a few clues while posing some interesting issues for tax prosecutions.

By Jeremy H. Temkin

17 minute read

March 15, 2017 | New York Law Journal

In his Tax Litigation Issues column, Jeremy H. Temkin writes: The line between legitimate business expenses and commercial bribery can be a fine one, and while businessmen who are prosecuted for having crossed that line are rightfully most concerned with the loss of liberty and stigma associated with a criminal conviction, lawyers and accountants representing them need to be mindful of the tax consequences of their clients' conduct.

By Jeremy H. Temkin

16 minute read

January 18, 2017 | New York Law Journal

Tax Litigation Issues columnist Jeremy H. Temkin writes: With the advent of virtual currencies, the IRS faces a new threat that has the potential of rendering assets effectively untraceable. In tackling the challenge presented by 21st century transactions, the IRS has turned to a tried-and-true method that has been an integral part of its enforcement program for decades.

By Jeremy H. Temkin

17 minute read

November 17, 2016 | New York Law Journal

In his Tax Litigation Issues column, Jeremy Temkin discusses Internal Revenue law 2 6 U.S.C. §7212(a) which criminalizes attempts to interfere with the administration of the internal revenue laws, and he explains how the recent Second Circuit case 'United States v. Marinello' — which held that Section 7212(a) can be violated without proof that there was a pending IRS investigation or proceeding, let alone that the defendant was aware of the IRS's activity — is an example of the continued expansion of Section 7212(a).

By Jeremy H. Temkin

17 minute read

September 15, 2016 | New York Law Journal

Jeremy Temkin, in his Tax Litigation Issues column, discusses United States v. Greenfield, in which the U.S. Court of Appeals for the Second Circuit upheld one taxpayer's attempt to avoid production of records beyond those that he was required to maintain under the Bank Secrecy Act. The court held that the taxpayer could still resist production of such documents through the Fifth Amendment's act of production doctrine.

By Jeremy H. Temkin

23 minute read