Two years after publication, little of Mr. Farrow’s article holds up, according to prosecutors and court documents. The Treasury Department records on Michael Cohen never went “missing.” That was merely the story put forward by the civil servant, an Internal Revenue Service analyst named John Fry, who later pleaded guilty to illegally leaking confidential information.

The records were simply put on restricted access, a longstanding practice to prevent leaks, a possibility Mr. Farrow briefly allows for in his story, but minimizes. And Mr. Fry’s leaks had been encouraged and circulated by a man who was barely mentioned in Mr. Farrow’s article, the now-disgraced lawyer Michael Avenatti, a passionate antagonist of Mr. Cohen…

Because if you scratch at Mr. Farrow’s reporting in The New Yorker and in his 2019 best seller, “Catch and Kill: Lies, Spies, and a Conspiracy to Protect Predators,” you start to see some shakiness at its foundation. He delivers narratives that are irresistibly cinematic — with unmistakable heroes and villains — and often omits the complicating facts and inconvenient details that may make them less dramatic. At times, he does not always follow the typical journalistic imperatives of corroboration and rigorous disclosure, or he suggests conspiracies that are tantalizing but he cannot prove.