I don't think that's accurate. FIRPTA requires a buyer to withhold 10% of the purchase price, not 30%. But that's just to ensure the tax is paid. The tax is

I don't think that's accurate. FIRPTA requires a buyer to withhold 10% of the purchase price, not 30%. But that's just to ensure the tax is paid. The tax is only on the gain in the property, not the gross sale price. Sales registered with the IRS ahead of time (so that actual tax amounts can be estimated) do not require withholding.