Jeremy H. Temkin
Principal
(212) 880-9470
Jeremy H. Temkin represents individuals and corporations in federal white collar criminal investigations with a special emphasis on criminal tax cases. He frequently handles a wide variety of criminal, regulatory and civil matters in state and federal courts and before arbitration panels. His cases have involved allegations of tax fraud, healthcare fraud and securities fraud (including claims of insider trading and accounting violations), as well as violations of the antitrust laws, the Foreign Corrupt Practices Act ("FCPA") and Office of Foreign Asset Control ("OFAC") regulations. He has tried high profile securities and tax fraud cases, has conducted internal investigations for public corporations and committees of their Boards of Directors and has represented employees in corporate internal investigations. He also has represented clients in cases arising out of the demise of hedge funds and Collateralized Debt Obligations ("CDOs"), and has counseled clients on issues relating to offshore bank accounts and the Internal Revenue Service's Voluntary Disclosure Program.
Jeremy received his B.A. from Haverford College, Phi Beta Kappa, and his J.D. from the University of California at Los Angeles, where he graduated first in his class and was a member of the Order of the Coif and an editor of the Law Review. After clerking for the Honorable Vincent L. Broderick, U.S. District Judge for the Southern District of New York and the Honorable Lawrence W. Pierce, U.S. Circuit Judge for the Second Circuit, he joined Morvillo Abramowitz as an associate from 1990 through 1993. He then served as an Assistant U.S. Attorney for the Southern District of New York, where he investigated a wide variety of criminal cases - including money laundering, narcotics, tax evasion, and other fraud cases - and represented the government in numerous criminal trials and appeals. In 1998, he received the Department of Justice Director's Award for Superior Performance as an Assistant U.S. Attorney. He returned to Morvillo Abramowitz as a principal in 1999.
Jeremy is a member of the Board of Directors of the New York Council of Defense Lawyers and is the Chair of its Ethics, Rules, and Legislation Committee. He is also a member of the New York City Bar Association (Personal Income Tax Committee, present member; Criminal Advocacy Committee, past member; Federal Legislation Committee, past member), the American Bar Association (Litigation, Criminal Justice and Taxation Sections) and the Federal Bar Council. Jeremy is the author of the bi-monthly "Tax Litigation" column in the New York Law Journal, is a contributing author of "Responding to Subpoenas and Other Regulatory Requests", a chapter in "Defending Corporations and Individuals in Government Investigations 2011 ed." (West Thomson Reuters 2011), is a contributor to The Insider blog on Forbes.com http://blogs.forbes.com/insider/, and has spoken on issues relating to tax fraud, federal criminal practice and the regulatory fallout of the Subprime-Backed Securities Crisis. In 2004, he received the James Fogelson Leadership Award from the UJA-Federation of New York, Lawyer's Division. Jeremy has been listed in New York Super Lawyers - Metro Edition since 2007.
Jeremy is admitted in New York and to practice before the Court of Appeals for the Second Circuit and the District Courts for the Southern and Eastern Districts of New York.
