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 2020, the average wait time is unknown. The IRS has not yet processed applications submitted in January 2020.

FIRPTA Fact of Fiction

1. I am buying US property from a US citizen who lives in Canada. No withholding is required. TRUE 2. I am a US citizen buying US property from a Canadian. If the withholding obligation is not met, the IRS may charge me a penalty. TRUE 3. I am a French citizen selling property. I… Read more »