Richard S. Lehman is a graduate of Georgetown Law School and obtained his Master’s degree in taxation from New York University.

He has served as a law clerk to the Honorable William M. Fay, U.S. Tax Court and as Senior Attorney of the Interpretative Division in the Chief Counsel’s Office of the Internal Revenue Service in Washington D.C., the IRS’s internal law firm.

Mr. Lehman has been practicing in South Florida for nearly 40 years. During his career his tax practice has caused him to be involved in an extremely wide array of commercial transactions involving an international and domestic client base.

Mr. Lehman has had extensive experience with all areas of the Internal Revenue code that apply to American taxpayers and nonresident aliens and foreign corporations investing or conducting business in the United States, as well as U.S. citizens and domestic corporations investing abroad.

Richard has a national reputation for handling the toughest tax cases, structuring the most sophisticated income tax and estate tax plans, and defending clients before the Internal Revenue service.

Mr. Lehman has authored a number of articles on taxation and was the Editor and Contributing Author of “A Guide to Florida International Business and Investment Opportunities,” an informative guide to foreign business persons published by the Florida Department of Commerce, and translated in German, Spanish and Japanese.

Mr. Lehman’s articles include numerous areas of tax law, including the following:

• “Ponzi Scheme Tax Losses“, BNA, Tax & Accounting, 23-pages, Download pdf here
• Tax Planning for Foreign Investors Acquiring United States Real Estate Investments
  These articles are available in 8 languages included: English, Portuguese, Chinese, Deutsch, Francais, Italiano, Russian, Espanola. View all articles here.
• Estate Selling Expenses Can Give Double Tax Benefit Through Use of an Inter Vivos Trust, Estate Planning, Vol. 2, No. 4
• “The United States – A Tax Free Warehouse Center for Foreign Sales Corporation,” Lawyer of the Americas, Vol. 8, No. 1
• “The Tax Reform Act of 1975 and the Foreign Tax Area,” 8 Lawyer of the Americas, No. 2
• “The type of Income Approach to NRS Withholding,” U.S. Taxation of International Operations, Prentice Hall
• “Revenue Ruling 74-550 and Motors Insurance Corporation vs United States, The Relationship of Code Section 172 and 902,” Tax Law Review, Vol. 32
• “Federal Estate Taxation of Non- Resident Aliens,” Florida Bar Journal, October; Chapter XIV
• “Domestic Tax Consequences of Licensing,” in Licensing in Foreign and Chapter XIV
• “Domestic Tax Consequences of Licensing,” in Licensing in Foreign and Domestic Operation, 1976, by Lawrence J. Eckstrom
• “Tax Planning – The Export of Goods to the United States,” Taxation Section of the Lawyer of the Americas.
• Many more articles can be found here.

United States Tax Law Seminars by Richard S. Lehman, Esq.

• IRS Amnesty, FATCA & FFI Reporting
  NEW IRS Amnesty, plus (FATCA) Foreign Account Tax Compliance Act and Foreign Financial Institution Reporting. This presentation and all resources can be downloaded at no-charge and view on-demand now.
• United States Tax Benefits for Exporting
  Now updated to included computer software and internet sales and licenses. View this presentation and resources here.
• Ponzi Scheme Tax Loss
  How to best secure a tax refund from Ponzi Scheme losses. View all resources and on-demand presentation here.