Partnering with a non US resident

[Anthony Butcher]

Hi, 

I'm thinking of partnering with a friend of mine who does not live in the US, and is not a citizen or does not hold a green card.  I am a US citizen.

Has anyone partnered with a foreigner, and how did that look with taxes, and legalities?

I'm guessing I would have to talk to a lawyer and a tax accountant, but just curious how easy or difficult it is.