Photo of
Harry L. Gutman
Of Counsel
1700 Pennsylvania Avenue, N.W.
Suite 600
Washington, DC 20006
T:  202.662.3404
F:  202.393.7600

Download vCard

Harry L. (Hank) Gutman brings to Ivins, Phillips & Barker over 45 years of tax experience and expertise that includes federal government Treasury and Congressional positions, full time teaching at major law schools and law practice.

As Joint Committee Chief of Staff from 1991 through 1993, Hank was the primary nonpartisan adviser to the House Ways and Means and Senate Finance Committees concerning the technical, economic and revenue aspects of tax legislation. Hank also served as deputy tax legislative counsel in the Treasury Department Office of Tax Policy. Throughout his career, Hank has counseled major multinational corporations on various implications of tax legislative change. He has represented clients in legislative and administrative matters before the Congress, the Treasury Department and the Internal Revenue Service.

Hank received his undergraduate degree from the Woodrow Wilson School of Public and International Affairs at Princeton University, a BA degree in Jurisprudence from University College, Oxford University, and his LLB degree from Harvard Law School.

Representative Matters

Commonwealth of Puerto Rico, Tax Reform Options

Government of Bermuda, Report on Bermuda Tax System

Government Service

Joint Committee Chief of Staff

U.S. Department of Treasury, Deputy Tax Legislative Counsel

Honors & Awards

Treasury Exceptional Service Award

19th Mortimer H. Hess Memorial Lecture

5th Lawrence Neal Woodworth Memorial Lecture

2012 Erwin N. Griswold Lecture

Academic Appointments

Temple University, Adjunct Professor of Law

University of Pennsylvania, Professor of Law

University of Virginia, Associate Professor of Law

Harvard Law School, Clinical Associate

Boston College Law School, Instructor

IRS/NYU Continuing Legal Education Program, Instructor

Memberships & Affiliations

American Bar Association Tax Section

American College of Tax Counsel

American Law Institute

Princeton Tax Club (New York)

Publications
Speeches & Presentations

1999 to Present: Over 1,000 presentations to corporate boards, audit committees, C-Suite executives, financial executives, Chief Tax Officers, corporate tax departments, and Tax Executives Institute (TEI) national, regional and local meetings. Topics included current international and domestic legislative activity relating to the taxation of business income, introduction to the tax legislative process, the basics of revenue estimating, the economic effects and policy implications of alternative methods of taxing business income, and the implications of international efforts to curb base erosion.

1984 to 1999: Congressional Testimony on Tax Aspects of Disclaimers (House Subcommittee on Oversight, 5/7/84), Minimum Taxes (Senate Finance Committee, 10/9/85), Generation-Skipping Transfers (House Ways & Means Committee, 10/2/84); Section 2036(c) (Senate Finance Committee, 5/17/89); Section 2036(c) (House Ways and Means Committee, 4/24/90); Section 2036(c) (Senate  Finance Committee, 6/27/90); Tax Reform Proposals (Senate Budget Committee, 2/22//95); Estate and Gift Tax Reform (Senate Finance Committee, 3/19/97; Tax Simplification (House Ways and Means Oversight Subcommittee, 5/25/99).

ADDITIONAL PUBLICATIONS

  • Transactions Between Partners and Partnerships, 31 N.Y.U. Fed. Tax Inst. 105 (1973)
  • Minimizing Estate Taxes; The Effects of Inter Vivos Giving, 33 N.Y.U. Fed. Tax Inst. 131 (1975)
  • Co-author with Donald C. Lubick, Treasury’s New Views on Carryover Basis, 118 Trusts and Estates 10 (1979)
  • Effective Federal Tax Rates on Transfers of Wealth, 32 Nat. Tax J. 391 (1979)
  • Federal Wealth Transfer Taxes after the Economic Recovery Tax Act of 1981, 35 Nat. Tax J. 253 (1982)
  • Reforming Federal Wealth Transfer Taxes After ERTA, 69 U. Va. L. Rev. 1183 (1983)
  • The American Law Institute Trust Taxation Projects, 36 U.S.C. Major Tax Planning Inst. 28-1 (1984)
  • Co-author with Frank E.A. Sander, Professor of Law, Harvard University, Tax Aspects of Divorce and Separation, Tax Management (1985)
  • Co-author with the late Stanley S. Surrey, Jeremiah Smith, Jr., Professor of Law, Harvard University; Paul R. McDaniel, Professor of Law, Boston College Law School, Federal Wealth Transfer Taxation; Cases and Materials, Successor Edition, Foundation Press (1987)
  • A Comment on The ABA Tax Section Task Force Report on Transfer Tax Restructuring, 41 Tax Lawyer 652 (1988)
  • Where Does Congress Go From Here?  Base, Timing, and Measurement Issues in the Transfer Tax (19th Mortimer H. Hess Memorial Lecture) 43 Record of the Assoc. of the Bar of the City of N.Y. 778 (1988)
  • A Practitioner’s Perspective in Perspective: A Reply to Mr. Aucutt, 42 Tax Lawyer 351 (1989)
  • Homes and Taxes, CCH Tax Transactions Library (1989)
  • Co-author with Pam H. Schneider, A Preliminary Analysis of Chapter 14 Of the Internal Revenue Code and Its Effect on Family Businesses, 43 U.S.C. Tax Institute (1991)
  • Taxing Transactions Between Exempt Parents and Their Affiliates, 87 Tax Notes 1081 (1999)
  • Reflections on the Process of Enacting Tax Law (5th Annual Laurence Neal Woodworth Memorial Lecture, 86 Tax Notes 93 (2000)
  • Anti-Avoidance Rules and the Role of the Judiciary, 5 International Taxation 407 (2011)
  • The Role of the Tax Advisor in the Changing World of Global Tax Administration: The 2012 Erwin N. Griswold Lecture Before the American College of Tax Counsel,  65 Tax Lawyer 461 (2012)
  • Tax Reform—Broadening the Income Tax Base, 7 International Taxation 525 (2012)
  • How to Think About Real Tax Reform, Tax Notes, August 6, 2012 at 695
  • The Prospects for Business Tax Reform in the United States, 8 International Taxation 587 (2013)
  • Ben Cardin Holds the Keys to the Kingdom: Where is the Business Community?, Tax Notes, April 20, 2015
  • How the Election May Affect the Taxation of Business Income, Journal of Accountancy, January 2017
  • Gain in Marketable Securities Should Be Taxed at Death, 154 Tax Notes 1437 (March 13, 2017)
  • The Saga of Unfulfilled Business Income Tax Reform, 89 Temple L. Rev. 267 (2017)
News
Education

Harvard University Law School, 1968, LL.B.

University College, Oxford England, 1965, B.A.

Princeton University, 1963, A.B.

Bar and Court Admissions

District of Columbia

Massachusetts

Pennsylvania

U.S. Tax Court