These videos are part of the Lehman Tax Law Knowledge Base Series. Available, at no charge, to everyone interested in United States tax law.

Foreign Investors in U.S. Real Estate

1. Tax Planning Techniques For The Foreign Investors in U.S. Real Estate

2. Real Estate Investments – Foreign Investor Estate & Gift

3. Tax Planning Techniques – The Like Kind Exchange

4. Real Estate Income and Estate Tax Planning Techniques

5. Real Estate – The Tax Planning Techniques – LLC.

6. Real Estate Advanced Tax Planning – Portfolio Loans

7. Real Estate – Individual Foreign Investors

United States Taxation of Foreign Investors (General Overview)

1. U.S. Taxation of Foreign Investors

2. The Substantial Presence Test And NonResident Aliens

3. U.S. Source Income And The Foreign Investor

4. Foreign Source Income Rules

5. Maximum Use of Investment Entity for Foreign Investors

IRS Streamlined Compliance

Amnesty Offshore Voluntary Disclosure Program, ending September 28, 2018.

Ponzi Schemes

Since the new 2017 Tax Cut and Jobs Act, a taxpayer can no longer collect tax refunds from past Ponzi scheme losses that are first reported in 2018 and thereafter. This is an educational presentation.

The Safe Harbor

The Clawback


After Lehman has lengthy discussion on the topic of I.R.S. effectiveness with the Government Accountability Office representatives regarding the Madoff ponzi scheme.