Nathan Hochman is the chair of Bingham’s White Collar Investigations and Enforcement Group. He 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.
Over the past five years, Nathan has achieved notable successes representing clients throughout the world in connection with the United States government’s ongoing efforts to investigate and prosecute United States taxpayers, intermediaries (e.g., bankers, lawyers, accountants), and foreign banks for unreported offshore income and accounts. He has assisted scores of clients with unreported foreign bank accounts in successfully entering and completing the IRS Offshore Voluntary Disclosure Initiative program that commenced in 2009. That program offers taxpayers with such unreported offshore accounts lower civil penalties and the potential for criminal amnesty. He has additionally represented intermediaries who have facilitated alleged offshore tax evasion and have been targeted for criminal prosecution by the United States Department of Justice’s Tax Division and United States Attorney Offices. With respect to foreign banks and in connection with the Department of Justice’s amnesty program for Swiss Banks announced on Aug. 29, 2013, he has represented Swiss banks, acting as counsel and separately as an “independent examiner” of the Swiss bank’s compliance with the requirements of the program.
Notably in 2013, Nathan represented three U.S. taxpayers who had each been criminally investigated and prosecuted by the Department of Justice for offshore felony tax or bank secrecy act offenses. Each case involved hundreds of thousands to millions of dollars of unreported foreign bank accounts. In each instance, he successfully convinced the United States district judges to sentence each client to a term of probation and no imprisonment.
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 concentrated on 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. (Certification by the State Bar of California Board of Legal Specialization.)