Customer Support: 800-526-4902
 

Herbert N. Beller: Lawyer with Sutherland Asbill & Brennan LLP

Herbert N. Beller

LinkedIn
Herbert N. Beller
Of Counsel
Washington,  DC  U.S.A.
Phone202.383.0120

Peer Rating
 5.0/5.0
AV® Preeminent

Client Rating

Featured AV Peer Review Rated Lawyer IconFeatured AV Peer Review Rated Lawyer Icon
Printer Friendly VersionEmail this PageDownload to My Outlook ContactsAdd lawyer to My FavoritesCompare this lawyer to other lawyers in your favorites

Experience & Credentials Ratings & Reviews
 

Practice Areas

  • Tax
  • Energy and Environmental
  • Corporate Taxation
  • Tax-Exempt Organizations
  • Tax Accounting
  • Tax Legislation
  • Tax Litigation and Controversy
 
Contact InfoTelephone: 202.383.0120
Fax: 202-637-3593
http://www.sutherland.com/herb_beller/
 
University Northwestern University, B.S.B.A., 1964
 
Law SchoolNorthwestern University School of Law, J.D., cum laude, 1967 Member, Northwestern University Law Review
 
Admitted1967, Illinois; 1969, District of Columbia
 
BornIllinois, 1943
 
Biography

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

 
ISLN909128669
 


View Ratings & Reviews
Profile Visibility
#6,642 in weekly profile views out of 48,539 lawyers in Washington, District of Columbia
#176,267 in weekly profile views out of 1,461,250 total lawyers Overall

Office Information

Herbert N. Beller
Sutherland Asbill & Brennan LLP
1275 Pennsylvania Avenue, NW
Washington, DC 20004-2415




Loading...
 

Professional Networking for Legal Professionals Only

Quickly and easily expand your professional
network - join the premier global network for legal professionals only. It's powered by the
Martindale-Hubbell database - over 1,000,000 lawyers strong.
Join Now