Herbert N. Beller

Senior Lecturer


Herbert N. Beller is a Senior Lecturer on the Northwestern Law Faculty. Herb has practiced federal tax law in Washington, DC since 1969, with an emphasis on corporate and other transactional tax planning, tax controversies, IRS National Office representations and exempt organization matters. He currently continues to practice with Sutherland Asbill & Brennan LLP. In 2002-2003, Herb was Chair of the American Bar Association’s Section of Taxation and served from 2006-2009 as an appointed member of the Internal Revenue Service Advisory Council. He also has served as Co-Chair of the National Conference of Lawyers and CPAs, a Regent of the American College of Tax Counsel, a Trustee of the American Tax Policy Institute, and President of the Tannenwald Foundation for Excellence in Tax Scholarship. He received his JD, cum laude, from Northwestern Law in 1967, after which he served as a law clerk for Judge Theodore Tannenwald, Jr. of the United States Tax Court.

Areas of Expertise

  • Tax Law

Selected Publications

  • The Aftermath of a Section 355 Transaction in corporate taxation (Nov.-Dec. 2013/Jan.-Feb. 2014) (with W. Pauls).
  • The New Penalty Regime: Proceed With Caution! in 56 the tax executive 486 (2004).
  • After the Spin: Preserving Tax-Free Treatment Under Section 355 in 92 tax notes 1587 (Sept 17, 2001) (with L. Harwell).
  • ā€œDā€ Reorganizations and Dropdowns:- An Uneasy Match in 261 corp. tax 177 (1999).
  • Rev. Proc. 96-30: New Business Purpose Roadmap for Section 355 Transactions in 50 tax lawyer 1 (1996).

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  • BSBA, Northwestern University
  • JD cum laude, Northwestern University School of Law

Prior Appointments

  • Partner, Sutherland Asbill & Brennan LLP, Washington, D.C.
  • Member, 2006-2009, IRS Advisory Council
  • Co-Chair, 2003-2006, National Conference of Lawyers and CPAs
  • Chair, 2002-2003, ABA Section of Taxation
  • Adjunct Professor of Law, 1970-1982, Georgetown University Law Center
  • Law Clerk, 1967-1968, Judge Theodore Tannenwald, Jr., U.S. Tax Court

Recent Consulting Activities

  • Of Counsel, Sutherland Asbill & Brennan LLP, Washington, D.C.

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