Daniel J. Horwitz is a partner at Tannenbaum Helpern, specializing in Criminal Defense and Litigation and Dispute Resolution. Renowned for his exceptional trial skills, Dan employs a creative and strategic approach to his cases, complemented by his strong legal expertise.
Dan has built a solid reputation in both Federal and State criminal and civil courts in New York, stemming from his time at the Manhattan District Attorney’s Office, where he investigated and prosecuted complex white-collar crimes within the Frauds Bureau, including securities, procurement, and tax fraud.
His recent trial accomplishments include successfully achieving the full dismissal of a prominent False Claims Act case through a technically challenging argument under the CPLR. He also secured the complete dismissal of trading ahead, fraud, and perjury charges by FINRA against a broker-dealer’s branch manager. Additionally, Dan obtained an acquittal for an executive at a nationally recognized construction firm during a trial in New York State Supreme Court for charges related to a workplace accident. In a notable pro bono case, he represented two men wrongfully convicted of murder, resulting in one conviction being vacated and charges dropped, while the other client was granted a new trial and ultimately acquitted. Both men were released after nearly 15 years of wrongful imprisonment.
Dan regularly represents individuals and corporations in white-collar criminal and regulatory enforcement investigations, often managing parallel complex commercial lawsuits and arbitrations. He frequently interacts with federal and state prosecutors and regulatory agencies, including the U.S. Attorneys for the Southern and Eastern Districts of New York, the Securities and Exchange Commission, FINRA, the Manhattan District Attorney’s Office, and the New York Attorney General. He has also conducted numerous investigations for corporations, audit committees, special litigation committees, and board committees. His practice covers allegations of securities fraud, corporate accounting fraud, insider trading, Foreign Corrupt Practices Act violations, tax fraud, construction industry fraud, money laundering, public corruption, and antitrust violations.
Beyond his legal work, Dan is a member of the New York State Judicial Screening Committee and currently serves on the Transition Team for Manhattan District Attorney Alvin Bragg, specifically on the subcommittee for the Office’s Investigation Division. He has previously held a position on the Port Authority of New York and New Jersey’s Board of Commissioners from 2017 to 2023 and served as Chair of the New York State Joint Commission on Public Ethics from 2013 to 2016.
Dan began his legal career as a law clerk for the Honorable John T. Nixon in the United States District Court for the Middle District of Tennessee. Before pursuing law, he was the Legislative Director and Legislative Assistant to Congressman Thomas J. Downey from 1982 to 1990.
A sought-after speaker and presenter, Dan is frequently featured in prominent publications such as the Wall Street Journal, Financial Times, and the Los Angeles Times, along with interviews with outlets like the Law & Crime Network.
Since 2012, Dan has been recognized as a Top 100 New York Metro Attorney by New York Super Lawyers, and he has held the title of Super Lawyer since 2009. He has also been acknowledged by Best Lawyers in America in the field of White-Collar Criminal Defense since 2012.
