Jeremy H. Temkin
Jeremy H. Temkin represents individuals and corporations in federal white collar criminal investigations. He 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 and securities fraud (including claims of insider trading and accounting violations), as well as violations of the antitrust laws and the Foreign Corrupt Practices Act ("FCPA"). Jeremy has tried high-profile tax and securities fraud cases, has conducted internal investigations for public corporations and committees of their Boards of Directors, has represented employees in corporate internal investigations, and has litigated civil forfeiture issues arising out of money laundering allegations. He has counseled clients on issues relating to offshore bank accounts and the Internal Revenue Service's Voluntary Disclosure Program, and served as Independent Examiner for numerous banks participating in the Department of Justice's Program for Non-Prosecution Agreements or Non-Target Letters for Swiss Banks. Jeremy has also represented various employees of the New York Yankees in witness interviews during investigative inquiries and he represented Muhammad Ali in civil litigation to recover stolen memorabilia.
Chambers USA: America's Leading Lawyers in the area of Litigation: White Collar Crime & Government Investigations, has named Jeremy as a leading lawyer, noting that he has been described as “‘a terrific litigator, and one of the foremost criminal tax experts in the country,’” and that “he is well versed in international investigations, with a formidable track record in representing an impressive roster of domestic and international clients.” Benchmark Litigation: The Definitive Guide to America's Leading Litigation Firms & Attorneys has recognized Jeremy as a "Litigation Star" in the areas of White-Collar Crime/Enforcement/Investigations and General Commercial Litigation. He has also been recognized in White Collar Criminal Defense by The Legal 500 United States and has been listed in Thomson Reuters' Super Lawyers.
From 1993 through 1999 Jeremy 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. Jeremy joined Morvillo Abramowitz as a Partner in 1999.
Jeremy serves on the Board of Directors of the Legal Aid Society. He is 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), the New York Council of Defense Lawyers (past director), and the Federal Bar Council. Jeremy is the author of the bi-monthly "Tax Litigation" column in the New York Law Journal, is a co-author of "Responding to Subpoenas and Other Regulatory Requests," a chapter in Defending Corporations and Individuals in Government Investigations (West Thomson Reuters), and has spoken on issues relating to tax fraud, federal criminal practice and the regulatory fallout of the Subprime-Backed Securities Crisis. In 2014, Jeremy received AJC Westchester's Judge Learned Hand Award, the highest honor that AJC presents to outstanding leaders in the legal profession. In 2004, Jeremy received the James Fogelson Leadership Award from the UJA-Federation of New York, Lawyer's Division.
He is admitted in New York and to practice before the Court of Appeals for the Second Circuit, the United States District Courts for the Southern and Eastern Districts of New York, and the United States Tax Court.