Daniel W. Levy

Daniel W. Levy is a seasoned trial lawyer and former federal prosecutor who represents companies and individuals in white collar defense, regulatory enforcement, internal investigations, and complex civil litigation matters. He is recognized as a leading lawyer for litigation and white collar defense by Benchmark Litigation, Lawdragon, The Legal 500, and Chambers USA, which describes him as “an extremely thoughtful, thorough and fearless advocate.” As an Assistant United States Attorney in the Southern District of New York, he was twice named “Prosecutor of the Year” by the Federal Law Enforcement Foundation.

Dan’s civil litigation practice includes advising clients in a broad range of disputes, including breach of contract, intellectual property, trade secret, art law, fraudulent conveyance, fraud, employment, and breach of fiduciary matters, among others.

Since joining McKool Smith, Dan has handled a number of significant cross-border investigations and prosecutions involving individuals and corporate entities. He has also led internal investigations concerning criminal antitrust, accounting fraud, FCPA, and tax matters.

Dan regularly advises clients on corporate governance, regulatory, and compliance issues and has been appointed as a monitor of an international bank, which involved conducting a global analysis of the bank’s compliance function following an enforcement action by the New York State Department of Financial Services.

Dan has tried more than a dozen jury cases, acted as counsel in several arbitrations, and argued more than 17 appeals before the Second Circuit, including multiple cases of first impression.

As a prosecutor, Dan led numerous government investigations, often ones with an international component, and served as counsel in prosecutions of a broad array of fraud offenses, including securities fraud, bank fraud, accounting fraud, money laundering, theft of trade secrets, tax fraud, identity theft, Foreign Corrupt Practices Act violations, and various computer crimes.

Dan maintains an active pro bono practice and, most recently, has advised in connection with efforts to modify federal criminal law regarding the prosecution of overseas sexual assaults.

Prior to beginning his government service in 2002, Dan worked as an associate at a large New York City-based firm, where he focused on securities litigation, white collar criminal defense, Securities and Exchange Commission enforcement proceedings, and intellectual property disputes. He also served as a law clerk to the Honorable Stephen M. Orlofsky, United States District Judge, in Camden, New Jersey. From 1992 to 1993, he was a Fulbright Scholar in Quito, Ecuador, where he conducted anthropology research.

Dan is a frequent lecturer on money laundering, bank fraud, tax fraud, anti-corruption, and international criminal enforcement, among other topics. He is a Spanish speaker.

DFS Monitorship. Appointed monitor of an international financial institution as a result of an enforcement action by the New York State Department of Financial Services. During the 18-month monitorship, Dan led the McKool Smith team, assisted by forensic consultants, in conducting a historical review of the bank’s conduct in four separate countries and a global review of the bank’s compliance function.

Money Laundering and Compliance.

Representation of employees of multiple private banks in connection with various U.S. Department of Justice investigations of allegations of international bribery, official corruption, and money laundering.

Representation of hedge fund in connection with compliance efforts and suspicious activity reporting.

Bank Fraud. Represents former officer of Caribbean-based bank in connection with Department of Justice investigation of theft of customer deposits and related cryptocurrency fraud. 

Crypto-Related Disputes. Represents various crypto-related companies in employment, breach of contract, and founder disputes.

FCPA. Conducted internal FCPA investigation for luxury goods manufacturer. Dan also regularly advises non-U.S. entities on compliance efforts associated with official corruption and bribery.

Sanctions. Representation of employees of international bank in connection with U.S. Department of Justice investigation of violations of U.S.-Iran trade sanctions.

Antitrust.

Representation of multiple subjects of bid-rigging investigation conducted by Antitrust Division of the U.S. Department of Justice.

Representation of subject of Antitrust Division price-fixing investigation in the construction supply industry.

Securities Fraud and Insider Trading.

Representation of subject of U.S. Department of Justice investigation of sales practices of bond desk of financial institution.

Representation of C-suite executive in SEC investigation of trading in shares and options of fintech employer in advance of earnings announcement.

Representation of senior executive in criminal and civil investigation of trading in shares in biotech firm arising out of merger-related trading.

False Claims Act Litigation.

Representation of relator in series of state False Claims Act cases arising out of municipal bond industry and allegations concerning variable rate debt obligations. Litigation in Illinois resulted in largest False Claims Act settlement in Illinois history. Attained unanimous ruling in favor of client Edelweiss Fund LLC before New Jersey Supreme Court in case of first impression regarding authority of Attorney General to oppose dismissal of case on public disclosure grounds.

Representation of relators in federal FCA case arising out of billing practices of large healthcare provider.

Cross-Border Tax Evasion. Representation of several Swiss banks that obtained non-prosecution agreements through Department of Justice’s Swiss Bank Program. Representation of general counsel of Swiss bank prosecuted for tax fraud conspiracy.

Employment Matters. Representation of founder and principal of registered investment advisor regarding allegations of breach of contract and sexual harassment. Case proceeding to a arbitral hearing and settled favorably during the proceeding.

Identity Theft. Representation of software provider in connection with Department of Justice investigation of identity theft prevention efforts.

Judgment Enforcement. Represents Swiss securities dealer in judgment enforcement and fraudulent conveyance litigation in New York state court. Played leading role in coordinated briefing among respondents.

Terrorism-Related Matters. Represents victims of Iranian state-sponsored terrorism in judgment enforcement matters, including under the Terrorism Risk Insurance Act of 2002 (TRIA).

Art-related Matters. Frequently advises on civil and criminal art-related matters, including efforts to recover lost or stolen artworks. Matters include:

Representation of Swiss art-dealer and freeport founder Yves Bouvier in global fraud-related dispute with Dmitry Rybolovlev regarding $1 billion of art, including paintings by Leonardo da Vinci, Amedeo Modigliani, Gustav Klimt, Pablo Picasso, Mark Rothko, Claude Monet, Vincent van Gogh, and other major artists.

Representation of art historian and scholar Marc Restellini in connection with claims related to research for catalogue raisonné of work of Amedeo Modigliani.

Representation of beneficiary of trust created under the will of major Abstract Expressionist artist in litigation against trustees.

Public Corruption. Represented former government official in Department of Justice investigation of cross-border narcotics trafficking and official corruption.

Cross-Border Discovery. Successfully obtained and resisted discovery in aid of international litigation under 28 U.S.C. § 1782. Effectively used Section 1782 discovery as a mechanism to drive settlement of cross-border dispute involving investments in East African telecommunications projects.

Pharmaceutical Industry. Representation of subjects of U.S. Department of Justice investigation of cross-border sales of misbranded pharmaceuticals.

Government Service:

During his government service, Dan investigated and prosecuted an extraordinarily broad range of criminal conduct. The following are representative matters handled by Dan as a prosecutor:

Trade Secret Theft. Co-lead counsel at theft of trade secret trial of Samarth Agrawal, employee of investment bank convicted for theft of code for high-frequency trading business.

Cross-Border Tax Matters. Co-lead counsel in first-ever indictment of Swiss bank Wegelin & Co. for assisting U.S. taxpayers in evading taxes. Obtained forfeiture of funds in U.S.-based correspondent bank account. Also co-lead counsel in series of related investigations and prosecutions of Swiss banks, bankers, lawyers, and financial advisors who facilitated tax evasion by U.S. taxpayers and of U.S. taxpayers who evaded taxes. Defendants included Beda Singenberger, Edgar Paltzer, Josef Beck, and others.

Art Forgery. Co-lead counsel in investigation and prosecution of art dealer Glafira Rosales for sale of more than $30 million of fake works of art sold by art gallery Knoedler & Co. that purported to be by renowned artists, such as Jackson Pollock, Willem de Kooning, and Mark Rothko. Defendant was charged with wire fraud, money laundering, and tax-related offenses.  

Check Fraud and Money Laundering. Co-lead counsel in prosecution of Marion Jones for making false statements in connection with bank fraud and performance enhancing drugs investigations. Prosecution of Olympic athletes Steven Riddick and Tim Montgomery and others arising out of $7 million bank fraud scheme.

Bank Fraud. Prosecution of prominent political fundraiser Hassan Nemazee for $290 million bank fraud as a result of pledge of non-existent collateral. Successfully obtained a significant amount of forfeited assets.

Criminal Destruction and Fabrication of Evidence. Prosecution of artist Shepard Fairey for spoliation and fabrication of evidence during civil litigation arising out of iconic Obama Hope image.

Environmental Crime Restitution. Obtained the largest known restitution award in a Lacey Act prosecution arising out of overharvesting of South African rock lobster that caused significant environmental damage by Arnold Maurice Bengis and others.

Prosecutions of Investment Advisors. Lead counsel in prosecutions of investment advisors for alleged thefts from clients.

Credit Manipulation. Prosecution of Edwin Jacquet and others for large-scale fraud on credit reporting agencies and financial institutions arising out of scheme to manipulate thousands of consumer credit reports.

Identity Theft/Tax Fraud. Spearheaded efforts by Department of Justice to prosecute large-scale identity theft and tax fraud causing billions of dollars of loss to the U.S. Treasury.

Dan is also an experienced appellate advocate. He has handled numerous criminal and civil appeals, including several cases of first impression in the Second Circuit. Among the appeals he has briefed or argued are:

State ex rel. Edelweiss Fund LLC v. JPMorgan Chase & Co., No. 090285, 2026 WL 2051991 (July 16, 2026). Holding that amendment to New Jersey False Claims Act allowing Attorney General to oppose application of public disclosure bar without intervention was procedural, not substantive, change to statute and permitted Attorney General to file notice of opposition any time after amendment’s enactment, including in case pending on date of passage. Case of first impression.

Levinson v. Kuwait Finance House (Malaysia) Berhad, 44 F.4th 91 (2d Cir. 2022). Addressing procedures available for enforcement judgment against entity alleged to be agency or instrumentality of a terrorist party under New York law and Terrorism Risk Insurance Act of 2002 (TRIA).

United States v. Agrawal, 726 F.3d 235 (2d Cir. 2013). Holding that trade secret statute permitted prosecution of theft of software of high-frequency trading code.

United States v. Colasuonno, 697 F.3d 164 (2d Cir. 2012). Holding that automatic stay in bankruptcy does not preclude district court from conducting violation of probation hearing that arises out of defendant’s failure to pay restitution. Case of first impression that arose out of accounting fraud prosecution of principals of Westchester check-cashing operation.

United States v. Shyne, 617 F.3d 103 (2d Cir. 2010). Holding that obligation of government to provide witness statements did not extend to co-conspirators whose statements are admitted under as co-conspirator hearsay. Case of first impression that arose out of check fraud and money laundering scheme.

United States v. Magassouba, 619 F.3d 202 (2d Cir. 2010). Established standard for venue in prosecution for aggravated identity theft. Case of first impression that arose out of identity theft and bank fraud scheme.

United States v. Carlo, 507 F.3d 799 (2d Cir. 2007). Established parameters for prosecution of mail/wire fraud under “right to control” theory. Appeal arose out of trial of defendant who defrauded developers via false statements about credit enhancement for real estate projects.

• Ranked as a leading lawyer for White Collar Crime and Government Investigations in Chambers USA (2021-2026). The 2026 publication notes that he “is an extremely thoughtful, thorough and fearless advocate” and that he “is incredibly creative as an attorney” and “is always thinking of solutions."

• Recognized by Benchmark Litigation as a “Litigation Star” (2024, 2025).

• Recognized in Lawdragon’s guide to the 500 Leading Plaintiff Financial Lawyers (2020-2026).

• Recognized in the guide to the Lawdragon 500 Leading Lawyers in America (2026).

• Ranked as a “US City Elite” for New York by Legal 500 (2025).

The following market and client insights were provided in McKool Smith's Chambers USA 2025 Client & Market Intelligence Report.

Client Feedback:

• "I was particularly struck by Daniel's extensive expertise, exceptionally well-connected relationships, exceptional expertise in white-collar crimes, excellent assessment of the situation in a given case, and the ability to choose the appropriate measures in each case. In other words, he's an absolute pro in the field of white-collar crimes. Due to these excellent skills of Daniel Levy, I have received the best possible
  result. Daniel Levy is an extremely outstanding lawyer. I would highly recommend him to anyone with a white-collar crime problem."
• "Daniel Levy is amazing. He has super relationships and is well known and respected in the market. He is super bright. He has a diverse portfolio. He has a broad practice, with a very strong mindset. He is very good to work with and super collaborative. When you're dealing with complex issues, he has a very good understanding of how to instruct and leverage experts. He has a level of sophistication there and is very strong. I'd really recommend him. He's excellent. He is marvelous."

Market Feedback:

• "Daniel is an extremely creative, thoughtful, thorough and fearless advocate."
• Dan "deals with complicated issues in a succinct way and is delightful to work with."
• "I consider Daniel Levy to be strategic and aggressive in all the right ways. He has a prosecutor's heart but a judge's head. He can be aggressive in finding weaknesses in the other side's argument but always keeps in mind the complexities of the law. I've seen him handle a full range of issues."
• "Daniel is a really guided thinker and very sophisticated. He is a really terrific lawyer. Daniel Levy is the only one to my knowledge that brings the team up in breadth. Daniel is a very good lawyer. Daniel navigated the matter so skillfully. He is very sophisticated and smart. He effectively managed a team of lawyers while maintaining a consistent litigation strategy. Additionally, he demonstrated great patience and sophistication in managing his client, ensuring his team handled the client effectively. Daniel Levy is truly wonderful."