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.
Applications for Reduced Withholding Certificates
As of May 1, 2022, we are no longer (with some limited exceptions) submitting applications for withholding certificates because the IRS is taking in excess of a year to issue the certificates.
FIRPTA Withholding Certificate Wait Time
The IRS has up to 90 days to process an application for a withholding certificate. However, due to pandemic shutdowns, the wait time to receive a determination is longer. The IRS reports that they are processing applications on a first-in first-out basis. As of September 1, 2021, we are generally (with some exceptions) receiving determinations… Read more »