Abrahm Smith is an attorney in Miami, Florida who has practiced tax law for almost 20 years. He started as an attorney at White & Case and was a partner at Baker McKenzie before starting his own firm. He specializes in private client work for high net worth cross border families. He has a strong network of clients, service providers and professionals throughout the world.
I serve as a family office for many private clients, assisting with legal and non-legal issues. As a trusted advisor for these families, I advise on areas where I have expertise and manage other attorneys and professionals in other areas. The families look to me as a gatekeeper and quarterback for their important matters.
I assist foreign investors structure US real estate investments in tax efficient structures, both from an income tax perspective as well as a US gift and estate tax perspective. I also advise on the following real estate issues: FIRPTA withholding, portfolio debt, and IRS reporting requirements.
I assist US citizens and green card holders living outside the United Sates who have not filed US tax returns or filed US tax returns incorrectly. I manage the process to assist these persons with participating in certain IRS voluntary disclosure programs. These programs are designed to help taxpayers correct prior errors and come into compliance with their IRS tax filings.
I have many years of experience with reporting their foreign bank accounts through FBAR filings with the US Treasury’s FinCEN unit. The new Corporate Transparency Act (“CTA”) requires new reporting requirements for beneficial owners of US companies and foreign companies registered to do business within the United States. These new reporting requirements are done through the US Treasury’s FinCEN unit.
Abrahm Smith is an international tax attorney who specializes in helping high net worth individuals and families navigate the complexities of the IRS and US tax laws. He started his career at White & Case in Miami and then transferred to Baker McKenzie in Miami, where he was a partner in the Global Wealth Management group. At the end of 2020, Abrahm started his own law firm.
Abrahm currently serves as the co-chair of the International Tax Section of The Tax Section of the Florida Bar. He has been active with the Tax Section of the Florida Bar for several years and has held many leadership positions in the organization, including co-chair of the following committees: Legislative, Federal Tax, Education, Administrative, New Tax Lawyers, and Secretary.
Abrahm has written articles and spoken on many topics, including IRS voluntary disclosures, IRS streamlined filings, foreign persons living in the United States, tax treaties, new tax legislation and other matters.
Throughout his career, Abrahm has developed an important international network of individuals across Latin America, Europe and Asia. He enjoys linking people together who may have common interests.
While not practicing law, Abrahm has a farm in Miami where he commercially grows tropical fruit and vanilla beans.
