Herbert N. Beller
Professor of Practice Emeritus
Phone
(312) 503-3154
Curriculum Vitae (pdf)
Assistant
Nalya Dority
Assistant Phone
(312) 503-0841
Assistant Email
nalya.dority@law.northwestern.edu
Biography
Herbert N. Beller is a Professor of Practice on the Northwestern Pritzker School of 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. Herb 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
Selected Publications
- Herbert N. Beller Interviewed by Jerald David August: A 50+ Year Journey with Subchapter C, 50 Corporate Taxation 15 (2023) (with Jerald David August).
- S Corporations as Shareholders, LLC Members, and Partners, Tax Notes Federal (Sept. 13, 2021).
- 2021 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Tax Lawyers as Teachers — A Precious Commodity, 74 Tax Lawyer 611 (2021).
- 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).
Education
- BSBA, Northwestern University
- JD cum laude, Northwestern University School of Law
Prior Appointments
- Professor of Practice, Northwestern Pritzker School of Law
- 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.