Susan Temkin

Susan Temkin focuses on providing counsel to tax-exempt organizations engaged in international and domestic operations.  Ms. Temkin has frequently represented corporations, associations, and the abovementioned tax-exempt organizations before the Internal Revenue Service (IRS), other offices of the Treasury Department, and Congress.  She is specifically knowledgeable on matters involving tax planning and tax policy, as well as securing advice from or settling controversies with the IRS. Ms. Temkin served in prominent positions at a large law firm earlier in her career and also spent more than two years with the IRS as an Attorney Advisor and then Technical Advisor to the Associate Chief Counsel.   Immediately before arriving at Patton Boggs, Ms. Temkin counseled clients regarding the organization, operation, and reorganization of tax-exempt entities (such as public charities, private foundations, social welfare groups, trade associations, and political organizations) as partner at one of the nation’s 25 largest firms. At previous firms, where she held positions including Board Member, Chairperson of the Standards and Practices Committee, Chairperson of the Client-Intake Committee, Tax Group Chair, and Director & Shareholder, Ms. Temkin successfully protested and settled cases dealing with accumulated earnings tax, tax-exemption issues, and airline and fuel excise taxes while providing extensive representation and technical support for legislation pending before Congress on empowerment zones, the amortization of intangibles, and many other matters.   In addition, she structured corporate and investor transactions (among them acquisitions and divestitures by closely held corporations), corporate reorganizations, stock repurchase agreements, partnership agreements, debt and equity conversions, and other financial transactions.