Attorney Profile

Richard S. Lehman is a graduate of Georgetown Law School and obtained his Master’s degree in taxation from New York University.

Richard S. Lehman United States Tax Attorney

He has served as a law clerk to the Honorable William M. Fay, U.S. Tax Court and as Senior Attorney of the Interpretative Division in the Chief Counsel’s Office of the Internal Revenue Service in Washington D.C., the IRS’s internal law firm.

Mr. Lehman has been practicing in South Florida for nearly 50 years. During his 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 had extensive experience with all areas of the Internal Revenue code that apply to non-resident aliens and foreign corporations investing or conducting business in the United States, as well as U.S. citizens and domestic corporations investing abroad.

Richard has a national reputation for handling the toughest tax cases, structuring the most sophisticated income tax and estate tax plans, and defending clients before the Internal Revenue service.

Mr. Lehman’s articles include numerous areas of tax law, including the following:

  • 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:

  • “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.
  • Tax Planning for Foreign Investors Acquiring United States Real Estate Investments
  • Many more tax articles written by Richard Lehman can be found here.

Martindale-Hubbell AV rtaing

Mr. Lehman presents many United States Taxation web seminars to CPA’s and other Lawyers and Professionals around the world. Below are recent testimonials.

Testimonials from a recent web seminar to CPA’s explaining the new IRS Streamlined Compliance Program

– Currently preparing a tax return via VDP, this was a very informative webinar. (Everlene Romero, self-employed, Owner/Partner/Principal/President/CEO/Shareholder, everlene@cox.net, 480-620-6625)

-Excellent job for a hard subject (Rich Beninati, Toobrich Consulting Corp., Owner/Partner/Principal/President/CEO/Shareholder, toobrich@aol.com, 407-522-5690)

-Excellent, practical presentation of complex subject. Good job by Atty. Lehman/ (Robert Guarino, Guarino Tax Consultants, Owner/Partner/Principal/President/CEO/Shareholder, guariro@verizon.net, 508-362-5263)

-Foreign net asset holdings and taxes – a presentation truly interesting and worthy of your investigation! (Charles Johnson, Charles R. Johnson, CPA, Staff or Senior, crjohnsoncpa@aol.com, 559-977-5085)

-Good overview of subject matter & recent developments in allotted time. (MARCELLA MARRA, M MARRA CPA, Owner/Partner/Principal/President/CEO/Shareholder, mmarracpa@optimum.net, 516-932-8500)

– Good reference material (John Martin, John Martin, CPA, Owner/Partner/Principal/President/CEO/Shareholder, jack-crystal@att.net, 763-546-8506)

– Great course. Very Relevant and Timely. (Lee Schilling, GTN, Sr Manager, schilleff@yahoo.com, 419-350-5261)

– Great coverage on a difficult topic! (Janet Liao, IRS, Staff, Akumi@yahoo.com, 714-690-5999)

– High value content and superb presenter! (Todd Bossart, CPA, Owner/Partner/Principal/President/CEO/Shareholder, todbos@aol.com, 970-544-0145)

– I did learn something useful, the definition of willfulness. (Virginia Hoover, Bulkley Income Tax, Owner/Partner/Principal/President/CEO/Shareholder, vhoover@bulkley.net, 250-846-5559)

Other organizations offering Lehman Tax Law presentations online . . .

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