Herb Beller, a member of Sutherland's Tax Practice Group, has practiced federal tax law in Washington, D.C., since 1969. He joined Sutherland as a Partner in 1998 and became Of Counsel to the firm in 2009, upon joining the tax faculty at Northwestern University School of Law. In addition to teaching, he continues an active Washington-based practice that focuses on corporate and other transactional tax planning, tax controversies, IRS National Office representations and exempt organization matters.
Herb has significant experience with tax issues arising in connection with taxable and tax-free acquisitions, dispositions, spin-offs and other restructurings involving both domestic and foreign entities. In the tax controversy area, he has negotiated settlements with IRS Appeals Offices throughout the country and litigated cases at both the trial and appellate court levels. In the exempt organizations arena, he has represented numerous private foundations, public charities and other nonprofit entities on a broad range of planning and controversy matters.
Herb has served as Chair of the ABA Section of Taxation, Co-Chair of the National Conference of Lawyers and CPAs, and an appointed member of the IRS Advisory Council. He is a frequent speaker at federal tax institutes, conferences and other tax programs throughout the country, teaches corporate tax courses at Northwestern University School of Law and previously taught for many years at Georgetown University Law Center. He has written numerous articles on corporate tax and other subjects.
Herb served as a law clerk for the Honorable Theodore Tannenwald Jr. of the U.S. Tax Court. He is also a Certified Public Accountant.
Representative Experience
Herb's extensive representative experience includes:
· Structuring and obtaining IRS rulings for public companies and other corporate clients in connection with several spin-off and split-off transactions.
· Preparing protests and achieving favorable settlements with IRS Appeals Offices on numerous tax accounting and other issues involving energy companies and other large clients.
· Negotiating an IRS closing agreement enabling a large public charity to retain its section 501(c)(3) tax-exempt status, which the IRS had sought to retroactively revoke.
· Representing taxpayers and other participants in connection with IRS challenges to various tax-shelter transactions.
· Advising multi-national clients with respect to tax aspects of cross-border financings and other transactions involving foreign parties.
Professional Honors and Awards
· Recognized by Chambers USA: Guide to Leading Business Lawyers in the area of tax (2005-2011)
· Recipient, Best Tax LLM Professor Award, Northwestern Law School, (2010-2011)
· Named to Euromoney's U.S. Best of the Best in the area of tax (2006, 2008)
· Named to The Best Lawyers in America in the areas of tax law (1987-2012) and litigation & controversy - tax (2012)
· Selected for inclusion in Washington, D.C., Super Lawyers® (2007-2011)
· Selected for inclusion in International Who's Who of Corporate Tax Lawyers (2004-2011)
Professional and Community Involvement
· Member, Internal Revenue Service Advisory Council (2006-2009)
· President, Tannenwald Foundation for Excellence in Tax Scholarship (2001-present)
· Chair, Tax Section, American Bar Association (2002-2003)
· Fellow and Regent, American College of Tax Counsel (2003-2006)
· Co-chair, National Conference of Lawyers and CPAs (2003-2006)
· Editor-in-Chief, The Tax Lawyer (1993-1996)
· Trustee, American Tax Policy Institute (2003-2005)
· Fellow, American Bar Foundation
Recent Publications and Speaking Engagements
Herb has written the following articles:
· "Reportable Transactions: Disclosure, List Maintenance and Penalties," PLI Corporate Tax Strategies, Vol. 23 (2008)
· "The Business Purpose Requirement of Section 355," PLI Corporate Tax Strategies, Vol. 13 (2008)
· "The New Penalty Regime: Proceed With Caution!," 56 The Tax Executive 486 (2004)
· "After the Spin: Preserving Tax-Free Treatment Under Section 355," 92 Tax Notes 1587 (Sept. 17, 2001)
· "'D' Reorganizations and Dropdowns: An Uneasy Match," 26 Journal of Corporate Tax 177 (1999)
· "Rev. Proc. 96-30: A New Business Purpose Roadmap for Section 355 Transactions," 50 Tax Lawyer 1 (1996)
· "Tax-Free Corporate Separations: The Tug of War Continues," 45th U. So. Calif. Fed. Tax Instit. §2 (1993)
· "Final Regulations Ease Planning for Tax-Free Subsidiary Mergers," 64 Journal of Taxation 80 (1986)
· "The Corporate Side of Distributions to Shareholders: Sections 311 and 336," 43rd N.Y.U. Fed. Tax Instit. §2 (1985)
· "The 351/304 Overlap: Some New Twists to an Old Problem," 40th N.Y.U. Fed. Tax Instit. §45 (1982)
· "IRS Mounts Double-Barreled Attack on 'Cash Reorganizations' with Mutual Funds," 53 Journal of Taxation 76 (1980)
He also has presented on various topics for the following institutes and conferences:
· NYU Federal Tax Institute
· USC Major Tax Planning Institute
· Hawaii Tax Institute
· Heart of America Tax Institute
· Great Plains Federal Tax Institute
· Mid-America Tax Institute
· Tulane Federal Tax Institute
· Southern Federal Tax Institute
· Maryland Advanced Tax Institute
· District of Columbia Bar Federal Tax Institute
· Philadelphia Federal Tax Institute
· Texas Tax Institute
· Colorado Tax Institute
· PLI Corporate Tax Conferences
· ALI-ABA Corporate Tax Conferences
· Tax Executives Institute Programs
News
Nine Sutherland Attorneys Named D.C. Super Lawyers in 2012
May 7, 2012
Nine Sutherland Attorneys Named D.C. Super Lawyers in 2011
May 3, 2011
Sutherland Attorneys, Practices Top Chambers USA 2011 Rankings
April 14, 2011
Sutherland Earns Top Chambers USA 2010 Rankings
July 7, 2010
Eight Sutherland Attorneys Recognized by Washington DC Super Lawyers
March 3, 2010
Twelve Sutherland Attorneys Recognized by Washington, D.C., Super Lawyers ®
April 30, 2009
Legal Alerts
Legal Alert: Supreme Court Rings in New Year with Another Ruling in Favor of Arbitration
January 12, 2012
Legal Alert: Treasury Issues Guidance for Renewable Energy Grant Program
July 13, 2009
Legal Alert: Hospitals and Federal Income Taxes
December 19, 2008
Legal Alert: New IRS Compliance Questionnaire
October 2, 2008
Legal Alert: Telephone Excise Tax Refunds
May 3, 2007
Publications
Reportable Transactions: Disclosure, List Maintenance and Penalties
2008 PLI Corporate Tax Strategies, Vol. 23
The Business Purpose Requirement of Section 355
2008 PLI Corporate Tax Strategies, Vol. 13
The New Penalty Regime Finally Arrives: Proceed with Caution!
November - December 2004 Posted with permission from The Tax Executive
After the Spin: Preserving Tax-Free Treatment Under Section 355
September 17, 2001 92 Tax Notes 1587
'D' Reorganizations and Dropdowns: An Uneasy Match
1999 26 Journal of Corporate Tax 177
Rev. Proc. 96-30: A New Business Purpose Roadmap for Section 355 Transactions
1996 50 Tax Lawyer 1
Tax-Free Corporate Separations: The Tug of War Continues
1993 45th U. So. Calif. Fed. Tax Instit. §2
Final Regulations Ease Planning for Tax-Free Subsidiary Mergers
1986 64 Journal of Taxation 80
The Corporate Side of Distributions to Shareholders: Sections 311 and 336
1985 43th N.Y.U. Fed. Tax Instit. §2
The 351/304 Overlap: Some New Twists to an Old Problem
1982 40th N.Y.U. Fed. Tax Instit. §45
IRS Mounts Double-Barreled Attack on 'Cash Reorganizations' with Mutual Funds
1980 53 Journal of Taxation 76
Events
2008 Tax Education Series
April 24, 2008