Lori B. Miller, P.C. is a solo practice law firm owned and operated by Lori B. Miller.

Lori earned her J.D. from Boston University law school, and her LL.M. in tax from the University of Washington in Seattle. She has over 20 years of experience providing tax, business and estate planning services. Lori B. Miller, P.C. provides legal services in three primary areas of concentration: withholding agent services under the Foreign Investments in Real Property Tax Act of 1980 (FIRPTA); business law; and estate planning and estate administration.

FIRPTA Withholding Certificate Wait Time

The IRS has up to 90 days to process an application for a withholding certificate. The wait time to receive a determination can vary. For applications submitted by our office in January 2018, the average wait time to receive a determination is currently 65 days.

FIRPTA Withholding Early Refund

A nonresident alien selling U.S. real property can apply to the IRS for a withholding certificate, which is a determination that the withholding obligation exceeds the actual tax owed, and the withholding should be reduced or eliminated. The withholding is still required, but the withheld funds do not have to be submitted to the IRS… Read more »