Richard Sam Lehman, Tax Lawyer in Boca Raton, FL

Welcome to The Lehman Tax Law Library, by Richard Lehman

Richard Sam Lehman, Tax Lawyer in Boca Raton, FL

New Video Series - The Impact of the Trump Tax Law Changes

Pre-Immigration Tax Planning

Explanatory Video By Richard Sam Lehman, Tax Lawyer in Boca Raton, Florida.

Pre-Immigration Income Estate Tax Planning. Review the Table of Contents/Outline. Watch the corresponding video by Richard Lehman. Read the article

The Ponzi Clawback

Explanatory Video By Richard Sam Lehman, Tax Lawyer in Boca Raton, Florida.

The Ponzi Clawback and the Value of the Mitigation Procedure. Review the Table of Contents/Outline. Watch the corresponding video by Richard Lehman. Read the article.

Ponzi Scheme Losses

Richard Lehman, tax attorney in Florida, Ponzi Scheme Losses are Valuable.

Ponzi Scheme Losses – Has the Trump Tax Bill Made Business Theft Loss Deductions and Losses Less Valuable?  Review the Table of Contents/Outline. Watch the corresponding video by Richard Lehman. Read the article.

U.S. Taxation of Foreign Investors

Video about U.S. Taxation of Foreign Investors by Richard Lehman, Attorney in Florida.

This Library contains 2 videos for Foreign Investors. This first video is about U.S. Taxation of Foreign Investors.   Here you can access the video directly: Watch the Video now.  Review the Table of Contents/Outline. There is also an article where you can read about this subject. Please click here to read the article.

Foreign Real Estate Investor Tax Planning Techniques

Video about Foreign Real Estate Investor Tax Planning Techniques by Richard S. Lehman.

This Library contains 2 videos for Foreign Investors. This second video is about Foreign Real Estate Investor Tax Planning Techniques. Here you can access the video directly: Watch the Video now.  Review the Table of Contents/Outline. There is also an article where you can read about this subject. Please click here to read the article.

The Streamline Procedure

New Streamline Procedure video by tax lawyer Richard Lehman, Boca Raton, Florida (Tax Lawyer).

The New Streamlined Filing Compliance Procedure – Failure to Report Foreign Bank Deposits and Foreign Assets.  NOTE: The Internal Revenue Service (IRS) ended the Offshore Voluntary Disclosure Program (OVDP) on September 28, 2018.  Read the article. Watch the corresponding video by Richard Lehman.  Review the Table of Contents/Outline.

Table of Contents

Archive of Articles & Videos

While some of this content may have been superseded by recent developments, these articles and videos are still relevant for research.


Videos & Information on Tax Subjects

New Video Series: Ponzi Scheme Losses

Explanatory Video By Richard Sam Lehman, Tax Lawyer in Boca Raton, Florida.

Richard Lehman of Lehman Tax Law announced the release of the first of the six videos which will reflect on all the changes that resulted from the “Tax Cuts and Jobs Act of 2017” (also referred to as “Trump Tax Cuts”). Most of the changes introduced by the Act went into effect on January 1, 2018 and will not affect 2017 taxes. Each of the six videos represents an important subject regarding the Internal Revenue Code. READ MORE AND WATCH THE VIDEOS.

The IRS ended the Offshore Voluntary Disclosure Program on Sept 28, 2018

Explanatory Video By Richard Sam Lehman, Tax Lawyer in Boca Raton, Florida.

The Internal Revenue Service (IRS) ended the Offshore Voluntary Disclosure Program (OVDP) on September 28, 2018. The OVDP was a separate IRS Program that waived certain serious penalties but asserted a much higher overall penalty than the Streamlined Procedure. READ MORE. To watch the video about the OVDP, please click here.

U.S. Taxation of Foreign Investors (General Overview)

Explanatory Video By Richard Sam Lehman, Tax Lawyer in Boca Raton, Florida.

America continues to be the ultimate destination point for many wealthy immigrants. Some from countries with taxes higher than the U.S. but most from countries with either lower taxes than the U.S. or countries with higher taxes that for all practical purposes are circumvented to one degree or another. Considerations for foreign citizens who are planning to immigrate to the U.S. READ MORE AND WATCH THE VIDEOS.  You may also search the Library by Keyword

Feature Article: Expatriation Taxation

Explanatory Video By Richard Sam Lehman, Tax Lawyer in Boca Raton, Florida.

In this feature article, Tax Lawyer Richard Sam Lehman discusses the Taxation of Expatriation, when one leaves the U.S. READ THE FULL ARTICLE

Library of Tax Law Articles, by Subject

Explanatory Video By Richard Sam Lehman, Tax Lawyer in Boca Raton, Florida.

Articles on various Tax Subjects written by Richard Sam Lehman, organized according to subject. READ MORE. You may also search the Library by Keyword.

Archive of Prior Videos

Explanatory Video By Richard Sam Lehman, Tax Lawyer in Boca Raton, Florida.

This is the archive of prior videos which in part may have been superseded by more recent laws or regulations. We have included notes on the continuing validity, if available. READ MORE AND WATCH THE VIDEOS.  You may also search the Library by Keyword

Search the entire Lehman Tax Library by Keyword

Ponzi Scheme Losses and the 2017 Tax Cut and Jobs Act

Richard Sam Lehman of Lehman Tax Law announced the release of the first of the six videos which will reflect on all the changes that resulted from the “Tax Cuts and Jobs Act of 2017” (also referred to as “Trump Tax Cuts”). Most of the changes introduced by the Act went into effect on January 1, 2018. Each of the six videos represents an important subject regarding the Internal Revenue Code. This first video explains the impact of the Trump Tax Cuts on Ponzi Scheme theft losses. 

About The Lehman Tax Law Library

About the Tax Library

The Lehman Tax Library is the creation of respected Tax Attorney Richard Lehman who has devoted his entire professional career to assisting taxpayers and lawyers with this difficult subject matter. Mr. Lehman provides this tax law library as a public services to those having issues with the IRS, and fellow lawyers who are looking for answers.

News by Richard Sam Lehman

 “Offshore Voluntary Disclosure Program” (OVDP) is ending September 28, 2018, reminds Tax Attorney Richard Sam Lehman. There are many reasons to maintain assets outside the U.S. However, problems arise when such assets have not been notified to the U.S. Internal Revenue Service (IRS). Some U.S. taxpayers may be unaware that such bank accounts must be declared to the IRS. READ MORE.

Questions? Please contact Richard Lehman

The information contained in the Lehman Tax Law Library is intended to provide general information on U.S. tax matters. It is not a substitute for legal advice. For a specific analysis of your tax situation, please contact the office of Richard Lehman for a consultation. For contact information, please click here, or call 561-368-1113.

Meet Richard Sam Lehman, Tax Lawyer

Richard Lehman has been practicing in Florida for over 40 years. Richard obtained is law degree from Georgetown Law School and he received his Master’s degree from New York University in taxation. Richard Lehman is also a frequent speaker on tax issues and has published several articles on the subject matter. Read what other clients say about Richard Lehman here.

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For tax-related matter, please call to schedule a consultation

Tel: 561-368-1113

The Lehman Tax Law Library, Richard Lehman, Esq.

2600 N. Military Trail, Suite 206, Boca Raton, FL 33431, USA,

561-368-1113

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