Herbert N. Beller

Herbert N. Beller: Attorney with Eversheds Sutherland (US) LLP AV stamp icon
  • Of Counsel at Eversheds Sutherland (US) LLP (436 Attorneys)
  • 700 Sixth Street NW, Suite 700, Washington, DC 20001-3980
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  • Herbert N. Beller
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Attorney Awards


Herb has practiced tax law in Washington since 1969, focusing on corporate and other transactional tax planning, tax controversies, IRS National Office representations and exempt organization matters. He successfully guides clients through tax issues in connection with taxable and tax-free acquisitions, dispositions, spin-offs and other restructurings involving domestic and foreign entities; negotiates large case settlements with IRS Appeals Offices throughout the country; and has litigated cases at the trial and appellate court levels. In the exempt organizations area, he has represented public charities, private foundations and other non-profit organizations in connection with obtaining and defending against proposed revocations of tax-exempt status, obtaining private letter rulings and various other tax planning, compliance and controversy matters. He also has served as a consulting and testifying tax expert in litigation and arbitration proceedings. Herb came to Eversheds Sutherland (US) as a partner in 1998, and continues to practice with the firm since joining the tax faculty at Northwestern University School of Law in 2009.

Among his many outside professional activities, Herb has served as Chair of the ABA Section of Taxation and as an appointed member of the Internal Revenue Service Advisory Council. Euromoney has named Herb to its U.S. Best of the Best in the area of tax on two separate occasions; and he also has been ranked as a leading tax lawyer for several years by Chambers USA. Prior to teaching at Northwestern, Herb was an adjunct tax professor for many years at Georgetown University Law Center. He has written numerous articles on corporate tax and other tax subjects. Also a CPA, he served as a law clerk for the Honorable Theodore Tannenwald, Jr. of the U.S. Tax Court.


Honorable Theodore Tannenwald Jr., U.S. Tax Court


“In addition to my corporate tax work, I help charitable and educational organizations obtain their tax-exempt status, advise on tax implications of ongoing activities and handle any controversies that may arise with the IRS.”

Legal Alerts

Legal Alert: A Step in the Right Direction: IRS Rules on North-South Spinoffs (May 22, 2017)
The Internal Revenue Service (IRS) recently released guidance on certain “north-south” spinoff transactions. Generally, a “north-south” transaction consists of a transfer of property from a ...


Section 355 Revisited: Time for a Major Overhaul? (Fall 2018)
The Tax Lawyer, Vol. 72

The Aftermath of a Section 355 Transaction (November/December 2013; January/February 2014)
Corporate Taxation
Section 355 of the Internal Revenue Code is one of the few bright spots remaining for corporate tax planners since the repeal of the General Utilities doctrine in the mid-1980s. However, the ...

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 The 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


“My participation in varied outside professional activities, keeps me abreast of important developments in the fast moving world of tax law and enables me to establish valuable relationships with other tax lawyers throughout the country.”

Herb has spoken at numerous federal tax institutes, conferences and programs including:

•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
•Florida Tax Institute

Awards and Rankings

“My career as a tax lawyer has been challenging and very satisfying.”

Recognized by Chambers USA: Guide to Leading Business Lawyers in the area of tax (2005-2013)

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 (1987-2019) and litigation & controversy - tax (2012-2019)

Selected for inclusion in Washington, DC, Super Lawyers (2007-2018)

Selected for inclusion in International Who’s Who of Corporate Tax Lawyers (2002-2012, 2014)

Recipient, Best Tax LLM Professor Award, Northwestern Law School (2010-2011)

and Regent)

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)

American Bar Foundation (Fellow)


Honorable Theodore Tannewald Jr., U.S. Tax Court

Areas of Practice (5)

  • Federal Tax
  • Tax Controversy & Litigation
  • Mergers & Acquisitions
  • Tax-Exempt Organizations
  • Tax

Education & Credentials

Contact Information:
202.383.0120  Phone
University Attended:
Northwestern University, B.S.B.A.
Law School Attended:
Northwestern University School of Law, J.D., cum laude, Member, Northwestern University Law Review
Year of First Admission:
1967, Illinois; 1969, District of Columbia

Professional Activities

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

Birth Information:
Illinois, 1943

Peer Reviews

A Martindale-Hubbell Peer Rating reflects a combination of achieving a Very High General Ethical Standards rating and a Legal Ability numerical rating.

*Peer Reviews provided before April 15, 2008 are not displayed.

Documents (3)

Documents by this lawyer on Martindale.com

Washington, District of Columbia

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