Mr. Lehman’s general tax practice has consisted of a wide range of representation acting as counsel in both the criminal and civil tax areas.
In the domestic tax area, he has represented clients in almost every type of commercial endeavor. This has resulted in a familiarity and use of every form of entity for tax planning purposes. This includes among others limited partnership, limited liability companies and domestic and foreign corporations and trusts.
In the criminal tax area Lehman works along side of criminal defense lawyers so that creative tax theories can be blending with the strongest defense of constitutional rights. This often results in potential criminal cases being dismissed at administrative levels.
South Florida is a major center of international trade and investment.
Mr. Lehman’s international practice spans the globe. This has resulted in Lehman’s representation of foreign investors giving tax and practical advice in acquiring and selling a wide range of commercial businesses and other U.S. investment assets. This includes not only the acquisition and sale of active businesses in the United States but also investments in all fields of real estate including raw land, shopping centers, commercial office buildings, condominiums, residential apartments, residential homes and the like.
In addition, Mr. Lehman has provided legal advice to Americans expatriating from the U.S. and have extensively restructured many non-residents’ holdings in conjunction with their immigration to the United States. A very unique set of tax laws applies to non-resident aliens and foreign corporations in both the income tax and estate tax areas that provides for both tax traps and successful tax planning opportunities.
He has also represented numerous Americans working and investing outside the United States taking full advantage of another unique set of tax laws. Americans investing and working outside of the United States may benefit from excluding certain income earned outside of the U.S. or deferring the taxation of such income until a later point in time. At the same time there are tax traps for American investors investing internationally that must be avoided.