Herbert N. Beller

Professor of Practice

Biography

Herbert N. Beller is a Professor of Practice 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 Eversheds Sutherland (US) 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

Courses

Selected Publications

  • Section 355 Revisited: Time for a Major Overhaul?, 72 Tax Lawyer 131 (2018).
  • The Aftermath of a Section 355 Transaction, Corporate Taxation (Nov.-Dec. 2013/Jan.-Feb. 2014) (with W. Pauls).
  • The New Penalty Regime: Proceed With Caution!, 56 The Tax Executive 486 (2004).
  • “D” Reorganizations and Dropdowns:- An Uneasy Match, 261 Corp. Tax 177 (1999).
  • Rev. Proc. 96-30: New Business Purpose Roadmap for Section 355 Transactions, 50 Tax Lawyer 1 (1996).

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Education

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

Prior Appointments

  • Senior Lecturer, Northwestern University School of Law
  • 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, Eversheds Sutherland (US) LLP, Washington, D.C.

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