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Bingham McCutchen LLP
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Bingham McCutchen LLP
Nathan Hochman

1620 26th Street, North Tower, 4th Floor
Santa Monica CA 90404
(310) 255-9025

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Bingham McCutchen LLP


Nathan J. Hochman

310.255.9025

  • F 310.907.2000
  • Santa Monica
  • Please Call: 310-255-9025

    Nathan Hochman practices complex civil and criminal litigation, with a focus on white collar criminal defense and tax controversy matters. He represents individuals and organizations involved as targets, subjects, or witnesses in state and federal criminal investigations, internal investigations, and related grand jury and pre-trial proceedings, trials, and appeals. He also represents clients in state and federal tax controversy, tax litigation, arbitrations and complex civil matters.

    Prior to joining the firm, Nathan was the assistant attorney general for the tax division of the U.S. Department of Justice. As head of the Tax Division, Nathan oversaw the nation’s largest tax litigation firm with over 350 lawyers enforcing federal tax laws through criminal, civil and appellate litigation in every federal district in the country.

    Prior to joining the Justice Department, Nathan was in private practice for 11 years in a boutique litigation firm, where he specialized in representing individuals and organizations in tax controversy litigation, federal and state white collar criminal investigations and litigation, and complex civil litigation.

    Before joining the ranks of private practitioners, Nathan served as an assistant United States attorney for the criminal division of the Central District of California. In that role, Nathan prosecuted over 180 cases in the public corruption and government fraud section, ranging from tax violations, bank fraud, loan fraud, money laundering, and bribery to government program fraud, customs fraud, environmental crimes, arson, narcotics trafficking, bank robbery, alien smuggling, and perjury. He spearheaded the Los Angeles Disaster Fraud Task Force, was the environmental crimes coordinator, tried over 20 jury trials, argued over 20 appeals before the Court of Appeals for the Ninth Circuit, and ran over 30 complex grand jury investigations.

    Nathan clerked for United States District Judge Stephen V. Wilson in Los Angeles. He is a certified specialist in Criminal Law in California and has previously been appointed as federal receiver in several cases.

    REPRESENTATIVE MATTERS
    • United States v. Wesley Snipes — Argued as part of government sentencing team where the district court sentenced Snipes to three years imprisonment on misdemeanor tax convictions
    • United States v. Texaco, 528 F.3d 703 (9th Cir. 2008) — Argued government’s position on appeal where Ninth Circuit overturned district court’s summary judgment ruling for Texaco and remanded for entry of judgment for the government. The court ruled that the inventory exception in 26 U.S.C. § 1341(b)(2) prevented the company from taking advantage of the favorable tax treatment of Section 1341(a) involving over $100 million.
    • Kandi v. United States, 2008 U.S. App. LEXIS 20761 (9th Cir. 2008) (unpublished) — Argued government’s position on appeal where Ninth Circuit upheld district court’s granting of summary judgment for the government, concluding that deference was owed to the IRS’ “check the box” regulations for whether an individual and/or his corporation would be responsible for unpaid employment taxes
    • Palahnuk v. Commissioner, 544 F.3d 471 (2nd Cir. 2008) — Argued government’s position on appeal where Second Circuit affirmed Tax Court ruling for the IRS, holding that the rules governing the calculation of net operating loss for regular tax purposes also apply for the alternative tax net operating loss purposes
    • United States v. Flowers, 2008 U.S. LEXIS 10943 (9th Cir. 2008) (unpublished) — Argued government’s position on appeal where Ninth Circuit affirmed district court’s sentence that did not include imprisonment, on third government appeal, under deferential abuse of discretion review in criminal tax defier case
    • United States v. Gardellini, 545 F.3d 1089 (D.C. Cir. 2008) — Argued government’s position on appeal where D.C. Circuit, in a 2-1 split decision, affirmed the district court’s sentence of probation after consideration of 18 U.S.C. Section 3553(a) factors in criminal tax case
    • United States v. Tomko, 05-4997 (3rd Cir. 2009) (en banc) — Argued government’s position on en banc appeal where Third Circuit, in an 8-5 split decision, affirmed district court sentence of home detention in the very home “built by the taxpayers” where original circuit panel vacated sentence as substantively unreasonable
    • Metabolife investigation — Represented one of the founders of Metabolife in a criminal and civil investigation involving allegedly $90 million tax fraud, resulting in resolution where government conceded over 97 percent of the tax loss
    • Fortune 500 subsidiary investigation — Represented Fortune 500 subsidiary in complex criminal and civil FBI/FEMA investigation, resulting in no criminal charges or civil case being filed
    • HUD loan investigation — Represented individual accused of over $5 million in HUD earthquake loan fraud in a criminal, civil, administrative HUD, FBI, IRS investigation, resulting in a one-year probationary sentence, no restitution, no civil case and no debarments
    • Pellicano investigation — Represented individual attorney targeted for years by government in celebrity wire-tapping case, resulting in no criminal or civil charges being filed against attorney
    PUBLICATIONS
    • "Not a Good Bet: The Escalation of Federal Enforcement Measures Is Unlikely to Stem the Tide of Offshore Internet Betting," Los Angeles Lawyer (October 1998)
    • Co-author, "Form 8300: What Every Trade or Business Operator Should Know," Journal of Tax Practice and Procedure (June-July 2002)
    • "How the IRS Distinguishes Civil and Criminal Tax Fraud," Los Angeles Lawyers (October 2003)
    • "Cash Received Up Front Isn’t Necessarily Taxable Income," Los Angeles Daily Journal (September 2006)

    Please Call: 310-255-9025

    SPEAKING ENGAGEMENTS
    • Keynote speaker, Tax Enforcement in an Uncertain World, USC Gould School of Law 2009 Tax Institute, Los Angeles, Calif. (January 2009)
    • Panelist, Current Trends in Tax Prosecutions, 29th Advanced Criminal Law Seminar, Aspen, Colo. (January  2009)
    • Panelist, Tax Division’s Civil and Criminal Enforcement Efforts; Panelist, Diversity; Judge, ABA Tax Law Challenge, ABA Tax Section Meeting, New Orleans, La. (January 2009)
    • Panelist, IRS and DOJ Enforcement; Panelist, Obtaining of Evidence Abroad, ABA 25th Annual National Institute on Criminal Tax Fraud, San Francisco, Calif. (December. 2008)
    • Keynote speaker, Closing the Tax Gap, Stanford Law & Policy Review Conference, Stanford, Calif. (November 2008)
    • Keynote address, Los Angeles County Bar Tax Section and California CPA Society Meeting, Los Angeles, Calif. (November 2008)
    • Panelist, Abuse of Tax Exempt Organizations; Panelist, Federal Tax Procedure, 2008 Annual Meeting of the California Tax Bar and California Tax Policy Conference, San Francisco, Calif. (November 2008)
    • Tax Division’s International Civil and Criminal Enforcement Efforts, BNA Tax Management International Tax Meeting, Washington D.C. (October 2008)
    • Keynote address, UCLA 2008 Annual Tax Controversy Institute, Beverly Hills, Calif. (October 2008)
    • Panelist, Civil and Criminal Enforcement Actions of the Tax Division, NYU Annual Institute on Federal Taxation, New York, N.Y. (October  2008) and San Diego, Calif. (November  2008)
    • Tax Division’s International Civil and Criminal Enforcement Efforts, IRS International Tax Conference, Washington D.C. (October 2008)
    • The Intersection of Death, Taxes, Property and Politics: A Case Study in the Ratification of the Sixteenth Amendment, Department of Justice, Constitution Day, Washington D.C. (September 2008)
    • Criminal Tax Enforcement Trends and Techniques, IRS Criminal Investigation (CI) Senior Leadership Meeting, San Francisco, Calif. (August 2008)
    • Terrorists’ Abuse of Non-Governmental Organizations and Charities, FBI/IRS Meeting, Virg. (August  2008)
    • Current Civil and Criminal Enforcement Trends in Tax Enforcement, IRS Chief Counsel National CLE Conference, Atlanta, Ga. (August  2008)
    • Current Trends in Tax Enforcement, Attorney General’s Advisory Committee, Washington, D.C. (June 2008)
    • Patterns and Case Studies on Global Corporate Fraud and Misconduct, International Security Management Association Conference, Boston, Mass. (June 2008)
    • Panelist, Civil and Criminal Enforcement Efforts of the Tax Division; Panelist, Conflicts of Interest, ABA Tax Section Meeting, Washington, D.C. (May 2008)
    • Department of Justice and Tax Division Honors and Summer Law Intern Program, Boalt Hall, Stanford Law School, UC Davis Law School, USC School of Law, UCLA Law School, and Loyola Law School, Calif. (April 2008)
    • Tax Division’s Role in Combating Gangs Through Tax Prosecutions, Department of Justice Anti-Gang Coordination Committee, Washington, D.C. (March 2008)
    • Tax Division Civil and Criminal Enforcement Efforts, Tax Bar Meeting, Washington, D.C. (March 2008)
    • Tax Division Civil and Criminal Enforcement Efforts, Federal Bar Association Tax Law Conference, Washington, D.C. (March 2008)
    • Panelist, Criminal Tax Fraud, ABA 22nd Annual National Institute on White Collar Crime, Miami, Fla. (March 2008)
    • Conference of Criminal Chiefs of United States Attorneys’ Offices, National Advocacy Center, Columbia, S.C. (February 2008)
    AWARDS AND HONORS
    • Attorney General’s Medal
    • IRS Chief Counsel’s Award
    • Director’s Award for Superior Performance, U.S. Department of Justice
    • Inspector General’s Award of Excellence
    • Federal Bar Association’s Young Federal Lawyer Award
    • Federal Law Enforcement Officers Association's Prosecutorial Award
    • Phi Beta Kappa, Brown University
    MEMBERSHIPS
    • California State Bar
    • Certified specialist in criminal law, California Board of Legal Specialization
    COMMUNITY SERVICE
    • Board of Visitors, Stanford Law School
    • Executive cabinet member, Los Angeles United Jewish Fund Legal Division and Young Adult Division (1990-2007)
    • Executive Board and Board of Directors, Brandeis-Bardin Institute
    • Executive Board, Jewish Federation of Greater Los Angeles
    • Board of Governors, Cedar Sinai Medical Center
    • Board of Directors, Jewish Community Foundation
    • Co-chair, Legal Division, Los Angeles United Jewish Fund
    • Executive cabinet member, Los Angeles Jewish Community Relations Committee, Urban Affairs Commission and Government Relations Commission
    • Founding Los Angeles member, Wexner Heritage Foundation
    • Lawyer participant, Constitutional Rights Foundation
    ADMISSIONS
    • Admitted to practice only in California. District of Columbia bar application pending. Practice supervised by DC Bar members.
    • U.S. Supreme Court
    • U.S. Court of Appeals, District of Columbia Circuit
    • U.S. Court of Appeals, Second Circuit
    • U.S. Court of Appeals, Ninth Circuit
    • U.S. District Court, Central District of California
    • U.S. District Court, Eastern District of California
    • U.S. District Court, Northern District of California
    • U.S. District Court, Southern District of California
    • U.S. Tax Court
    EDUCATION
    • Stanford Law School, Juris Doctor, 1988
    • Brown University, Bachelor of Arts, magna cum laude, 1985
    • The London School of Economics and Political Science
    • Tokyo University

    Please Call: 310-255-9025


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