Attorney Profile

Richard S. Lehman, Esq.

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, Interpretative Division, Chief Counsel’s Office, Internal Revenue Service, Washington D.C.

Mr. Lehman has been practicing in South Florida for more than 35 years. During Mr. Lehman’s 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 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
• 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.