The list of articles below are all written by Richard S. Lehman – we are updating our website – and will have all articles in text format.

DOMESTIC TAXATION:

• The Tax Consequences of the “Claw Backs” In Madoff and Other Ponzi Schemes
  The headlines are now informing Madoff and other Ponzi Scheme victims about the most recent piece of bad news.  That is the word “claw back”.  In short, investors who received cash investment returns from a Ponzi Scheme in excess of the actual invested funds are being forced to pay that excess cash back.  HOWEVER, THESE “CLAW BACK” PAYMENTS WILL BE TAX DEDUCTIBLE.  Click here, read this article online

• Free 50-minute web seminar hosted by veteran South Florida TAX ATTORNEY, Richard S. Lehman. This web seminar is for victims and financial professionals. Learn how recovery through the “Tax Refund” is quick and reliable.

Richard S. Lehman will explain:

• How to best secure a tax refund from Ponzi Scheme losses
• How the government has made recovery easier
• What you need to know about theft losses
• How to plan and implement a taxpayer Ponzi Scheme tax loss for maximum benefits now, and in the future.

• ‘Ponzi Scheme” Reports http://www.PonziSchemeTaxLoss.com
  A series of reports focusing on the tax benefits available as a result of the Bernard Madoff fraud. These Reports are not intended to be and can not serve as legal advice to any reader. Each taxpayer has their own unique factual situation which is going to need to be reviewed by tax advisors and litigation counsel before any legal conclusions can be reached. The Reports are being made in a series form since there is still a great deal of facts to be uncovered in the Bernard Madoff fraud. These facts are going to be extremely important in coming to conclusions about tax positions.
  • Report No. 1: The Basics – Download as pdf
  • Report No. 2: A reasonable prospect of recovery – Download as pdf
  • Report No. 3: Is the Safe Harbor Worth it? – Download as pdf
    
  • “WEALTH & WISDOM” on PBS Station WXEL: Watch all segments
    A focus on taxation, litigation and The Bernie Maddoff Theft- Featuring prominent Palm Beach County attorneys Steven M. Katzman & Richard S. Lehman.
• IRS Voluntary Compliance for Offshore Banking:
  On March 23, the Internal Revenue Service came up with a six month “Amnesty Program” to allow U.S. taxpayers with unreported income to disclose their foreign bank accounts without fear of any criminal tax penalties. That was then — and this is now — Mr. Lehman has found on multiple occasions that when dealing with cases such as those involved in the Amnesty Program, the taxpayer is best served by making his first few steps the right ones which include hiring the right team of counsels that include both a tax lawyer and a criminal lawyer.
  • Foreign Bank Deposits and Financial Assets –The Jaws are Closing on the U.S. Taxpayer click here, read this article

• Offer in Compromise Can Help Deal With IRS Woes
  South Florida Business Journal
  Click here, read this article

INTERNATIONAL TAXATION

• TAX PLANNING FOR FOREIGN INVESTORS
  Acquiring Smaller ($500,000 and under) United States Real Estate Investments
  Tax planning for the non resident alien individual and foreign corporate investor that is planning for smaller size investments in United States real estate “Foreign Investor”.
  Click here to read this article

• U.S. TAXATION OF FOREIGN INVESTORS
  The following narrative outline is intended to provide the foreign investor, both corporate and individual, with a basic introduction to the tax laws of the United States as they apply to that foreign investor.
  • This outline has been translated in the following languages:
    French, Spanish, German, Italian, Chinese, Arabic, and now Russian.
    Click here to pick preferred language.
  • Click here to browse English version in digital flip-book format.

• TAX PLANNING FOR FOREIGN INVESTMENT
  Knowing the right tax plan can help attract foreign investors to a domestic project.
  Southeast Real Estate Business

• PRE-IMMIGRATION TAX PLANNING
  Safeguarding The Immigrant’s Financial Interests Prior to Residency.
  Very often immigrating residents are unfamiliar with the tax laws of the United States, that they will face upon obtaining their resident status. Often this lack of knowledge can be costly with immigrants paying unnecessary taxes and burdening themselves with liabilities. The following is a checklist of issues that may be helpful to avoid these tax problems.
  Click here, read article

• TAX PLANNING FOR THE FOREIGN REAL ESTATE INVESTOR
  Tax Benefits and Tax Traps
  Very often Foreign Investors are unfamiliar with the federal and state tax laws that they will face when investing in United States real estate. Often this lack of knowledge can be costly with foreign investors paying unnecessary taxes. Click here, read this article

• THE UNITED STATES A TAX HAVEN FOR FOREIGN INVESTORS AND IMMIGRANTS TO THE UNITED STATES
  South Florida Business Journal
  As times become more and more troubled, South Florida sees more than its share of immigrants fleeing dangers and coming here to stay; and foreign investors who want their money and second homes here. One concern that is often high on their list is the payment of United States Federal taxes, both income taxes and estate taxes. From a tax perspective there are both special advantages and traps for both would-be immigrants to the United States and the foreign investor. This article will look at both the traps and the advantages. Click here to read this article.

• DOMESTIC PROFESSIONALS MUST RESPOND TO UNSETTLED TIMES IN SOUTH & CENTRAL AMERICA
  South Florida Business Journal
  Unsettled times in Argentina, Venezuela, Columbia and other regions are leading to an “immigration of the wealthy”. While racing to establish some sort of United States presence these people will need to take a lot of care and receive good professional advice if they are to avoid financial problems and delays.

ESTATE & GIFT TAXATION

• ESTATE PLANNING IN A LOW INTEREST ENVIRONMENT
  This article is intended to make high-net-worth individuals aware of a variety of strategies to preserve assets and limit tax liability. Keep in mind that these strategies are complex and should never be implemented without the assistance and guidance of an attorney.
  Click here to read this article.

• ESTATE TAX CHANGES 2001: TAX PLANNING AND TAX TRAPS
  South Florida Business Journal

• CHANGE IN ESTATE TAX SHOULD RESULT IN NEW TAX PLANNING CONCEPTS
  South Florida Business Journal

INTERNET TAXATION

• SIXTY-YEAR-OLD CASE MAY SET PRECEDENT
  Boca Raton Business News

• BUYING IN THE WEB CAN BECOME TAXING
  Sun Sentinel News

• INTERNET PROFITS AND THE FEDERAL INCOME TAX -TAX COMPLIANCE TRAPS FOR THE UNWARY
  Boca Raton Business News

ASSET PROTECTION

• BUSINESS SURVIVAL CAN DEPEND ON PROTECTED INVESTMENTS
  South Florida Business Journal
  All states have exemptions to designate categories of property interests that are immune from forced sale or seizure. Florida law provides an assortment of such exemptions. Homestead and other exemptions. Click here to read this article.
  

• PLANNING CAN PROTECT ASSETS AGAINST GROWTH IN LITIGATION
  South Florida Business Journal