Question 1 Will a taxpayer qualify for the Streamline Program if they are under examination? a) Yes b) No c) They will qualify unless they are under criminal examination Question 2 Can a U.S. Taxpayer who is living in the…
Top 10 Questions On Ponzi Scheme Theft Losses And Clawback Payments
Question 1. Ponzi Scheme victims may be entitled to a theft loss deduction. What is considered a theft loss? larceny, embezzlement, and robbery A stock loss in the stock market because of excessive earnings paid to an incompetent corporate officer…
Testimonials from the Realtor’s Association of the Palm Beaches
Tax Planning Techniques for the Foreign Real Estate Investor can be a complicated topic. Recently Richard S. Lehman presented an “advanced” course on this topic to a group from the Realtors Association of the Palm Beaches. The overwhelming consensus was…
Real Estate Sales to Foreign Investors in Billion Dollars
The National Association of Realtors states that approximately 55% of reported foreign transactions of purchases by international clients are cash. They say that mortgage financing tends to be a problem for non-resident international clients due to financial profiles that are…
Posted in Domestic Taxation Tagged with: united states real estate, united states taxation of foreign investors
Tax Deferral: Delayed Tax Payment On Gains
Tax Planning Techniques for Real Estate Investors The “Like Kind Exchange” Real estate investors whose property increased in value may change their investment from one real estate investment to a different real estate investment of a higher value without paying…
Meeting The International Client’s Needs
Over the last 40 years, Richard S. Lehman has developed a significant following of international investors; many of whom have been seeking tax-planning advice for investing in United States real estate. It is very important for all types of professionals…
Handling Offshore Voluntary Disclosure and IRS Streamlined Cases
How do I request pre clearance before I submit any offshore voluntary disclosure to the IRS? For the OVDP, pre clearance may be requested as follows: 1. Taxpayers or representatives send a facsimile to the IRS – Criminal Investigation Lead…
Posted in IRS Amnesty, OVDP, Bank Deposits, Foreign Assets, Streamlined Compliance Tagged with: OVDP
The IRS has three separate programs that can help many American taxpayers become compliant and not broke.
The IRS has established three separate programs under which the American taxpayer can now report foreign bank deposits that have been unreported in the past. The determination of which of the three relief programs offered by the IRS, is the…
This article has been translated into Deutsch – A general overview of United States Taxation of Foreign Investors
Besteuerung von ausländischen Investoren in den U.S.A. by Richard S. Lehman Esq. U.S.-Besteuerung von ausländischen Firmen und nicht-ansässigen Ausländern Allgemeine Regeln Steuerplanung vor der Einwanderung in die U.S.A. Steuerplanung für den ausländischen Immobilien-Investor EINFÜHRUNG Die Vereinigten Staaten waren seit langem…
Posted in Deutsch Translation
ebooks now available from Amazon by Tax Attorney Richard S. Lehman, Esq.
These ebooks are part of Lehman Tax Law knowledge-based learning. On-demand videos on all topics of United States Taxation are offered at no cost and available at www.USTaxLawSeminars.com Taxation of the Clawback in a Ponzi Scheme - Maximum Recovery US:…
“The best rule to follow in the field of tax law is to plan legal matters and obtain precision advice in advance to insure commercial endeavors are completed at minimum tax costs and personal lives are minimally disrupted.” - Richard S. Lehman, Esq.
