Bob Wellen, a partner of the firm, has practiced tax law for nearly 35 years. His practice involves planning, structuring and negotiating business transactions and representing taxpayers seeking private letter rulings from IRS and tax policy determinations from IRS and the Treasury Department and in controversies with IRS. He also serves as an arbitrator and as an expert witness in commercial disputes involving tax issues.
Bob grew up in Jersey City, New Jersey. He graduated from Yale College in 1968 and Yale Law School in 1971. As a law student, he assisted Professor Boris I. Bittker in editing a new edition of Federal Income Taxation of Corporations and Shareholders.
Bob served on active duty in the U.S. Navy Judge Advocate General’s Corps. His work included representing Naval personnel at courts martial and administrative hearings, general legal assistance to Naval personnel and drafting legal opinions for the Judge Advocate General. As a highlight, he had the opportunity to work on briefing and arguing a case in the U.S. Supreme Court involving the Constitutional right to counsel in courts martial. While on active duty, he obtained an LL.M. (Taxation) from Georgetown University Law Center.
When he completed his active duty in the Navy, Bob joined the Washington office of Fulbright & Jaworski LLP, where he began his tax law career. He later became a partner of that firm. While at Fulbright & Jaworski, he worked principally on corporate transactions, including the spin-off by The Coastal Corporation (later acquired by El Paso Corporation) of Valero Corporation, currently the largest oil refiner in the U.S., and the work-out of the Great Plains Coal Gasification project.
Bob joined Ivins, Phillips & Barker as a partner in 1993. Since joining the firm, he has continued his corporate tax work. He has worked with clients such as H.J. Heinz, Northrop Grumman, VISA International, Union Pacific, Dominion Resources, General Electric, Fidelity Investments and S.C. Johnson. His work has included a wide variety of business transactions such as formations of new business corporations and joint ventures, mergers and acquisitions, restructurings of business organizations (domestic and foreign), bankruptcies and workouts, spin-offs, stock repurchases and liquidations. He has also represented clients in tax controversies with I.R.S. in audit, appeals and litigation. These controversies have involved complex corporate and consolidated return issues, including issues relating to stock redemptions, debt workouts and joint ventures.
Due to his national reputation, Bob has been tapped as an expert witness on corporate tax in cases in litigation in state and Federal courts and in arbitration. He has also served as arbitrator in a number of disputes involving tax sharing agreements between parties to acquisitions and spin-offs.
Bob’s articles on corporate tax subjects have been published in the Practising Law Institute volumes on corporate transactions, Tax Notes, Journal of Taxation, Taxes and other publications. He has also lectured at numerous institutes conducted by organizations such as the Tax Executives Institute, the American Bar Association Tax Section, the Federal Bar Association, the District of Columbia Bar Association, New York University, Penn State/Dickinson College of Law, American Law Institute/American Bar Association and the Practising Law Institute, among others.
Bob is active in the American Bar Association Tax Section. As a member of the Section’s Government Submissions Committee, he reviews comments on proposed legislation, proposed regulations and rulings. He is also a Fellow of the American College of Tax Counsel and a member of the District of Columbia Bar Taxation Section and the Federal Bar Association Tax Committee.
Bob has been recognized in numerous publications and surveys as one of the leading corporate tax lawyers in the U.S. As examples, he has been named by Legal Times as one of the 10 “Leading Lawyers” in Washington, D.C., tax practice, by Washington Post Magazine on its Best Lawyers List for Washington, D.C. and by Washingtonian Magazine in its Top Lawyers list. He is also rated in both Chambers USA and Chambers Global. He is also consulted on corporate tax subjects by the press, including Bloomberg’s, Dow Jones, Elsevier Business Intelligence, Tax Notes and BNA.
Judge Advocate General's Corps, U.S. Naval Reserve, active duty 1971-1975
Chambers USA
Chambers Global, The World's Leading Lawyers For Business
Euromoney Legal Media Group - Guide to the World's Leading Tax Advisers - International Tax Review
Legal Times Leading Lawyer in Tax, Washington, DC
The Best Lawyers in America, specialty of Tax Law
The International Who's Who of Corporate Taxation Lawyers
The Washington Post Magazine, Best Lawyers List , Washington, DC
Washington, DC Super Lawyers
Who's Who Legal, The International Who's Who of Business Lawyers, Law Business Research Ltd
Washingtonian Magazine 2009 Top Lawyers
Martindale-Hubbell 5 AV rating
Adjunct Professor of Law, Georgetown University Law Center, 1979 and 1983-1985
American Bar Association Section of Taxation
Offices
Supervising Editor, Section of Taxation Newsletter 1993-1997
Assistant Secretary and Council Director for Section Committees 1997-1998
Chair, Committee on Corporate Tax 1990-1991
Co-Chair, Tax Section Task Force on Leveraged Buyouts 1989
Committee Memberships
Affiliated and Related Corporations
Corporate Tax
Government Submissions
Government Relations 1993-2001
Nominating 1996-1998
Selected ABA Tax Section Comments
Participated in preparation and review of comments filed by members of the Section of Taxation with the Treasury Department, Internal Revenue Service and Congressional staff. These comments included the following:
Final Regulations Defining the Term “Statutory Merger or Consolidation (T.D. 9242)” (March 2007)Annotated Draft Revision of Rev. Proc. 86-42, 1986-2 C.B. 722 (March 2007)
Treatment of Amounts Required to be Capitalized in Certain Transactions to which Treas. Reg. § 1.263(a)-5 Applies Notice 2004-18 (2005)
Proposed Regulations Regarding the Effect of Pre-closing Changes in Acquiring Corporation Stock Value on Continuity of Interest (REG-129706-04) (2005)
Proposed Regulations Addressing Transfers of Assets and Stock following a Reorganization (January 2005)
Sections 357(d), 358(d) and 362(d), Announcement 2003-37 and Related Matters—Outline (July 2003)
Proposed Regulations under Section 355(d) (July 2000)
Section 355(e) - “ABA Tax Section Members Weigh in on Anti-Morris Trust Regs,” 2000 Tax Notes Today 1-103 (2000)
Section 368(c)—“Administration’s Proposal Elicits ‘Ho-Hum’ from ABA Members,” 1999 Tax Notes Today 68-24 (1999)
Sections 338 & 1060—“ABA Tax Section Members Suggest Changes to Proposed Regs on Purchase Price Allocations in Asset Allocations,” 1999 Tax Notes Today 219-82 (1999)
Section 197 Anti-Churning Rules—“ABA Members Recommend Changes to Proposed Anti-Churning Regs,” 1999 Tax Notes Today 23-28 (1999)
Section 1032—“ABA Tax Section Members Suggest Changes to Proposed Stock-for-Property Regs,” 98 Tax Notes Today 251-24 (1998)
Mergers with Single Member Entities (“SMEs”)—“ABA Members Request Guidance on treatment of Mergers Involving Corporate-Owned SMEs,” 98 Tax Notes Today 151-11 (1998)
Section 357(c)—“ABA Tax Section Members Express Views on Corporate Reorg. Provision in IRS Restructuring Bill,” 98 Tax Notes Today 127-10 (1998)
Sections 355(e), 355(f) and 358—“ABA Members Request Guidance on New Corporate Reorganization Provisions,” 98 Tax Notes Today 93-22 (1998)
Section 355 and Controlled Firm Stock—“ABA Members Comment on Corporate Reorg Guidance,” 98 Tax Notes Today 43-44 (1998); “ABA Members Offer Alternative Disguised Sale Proposal,” 97 Tax Notes Today 69-61 (1997)
Stock Rights in a Reorganization—“ABA Members Suggest Changes to Proposed Regs on Stock Rights Connected with Reorganization,” 97 Tax Notes Today 220-13 (1997)
Other Professional Organizations
Fellow, American College of Tax Counsel
District of Columbia Bar Tax Section
Federal Bar Association
Lecturing and participating in panel presentations on corporate tax subjects has also been an integral part of Bob’s practice. He has spoken at the following institutes and conferences, among others:
LL.M. in Taxation, Georgetown University Law Center 1975
J.D. Yale Law School 1971
B.A. Yale College 1968 (Phi Beta Kapa; Magna Cum Laude; High Honors in English)
Fulbright & Jaworski L.L.P., Washington, D.C.
Associate 1975-1976
Participating Associate 1976-1979
Partner 1979-1993
Holme Roberts & Owen, Denver, Colorado
Consulting Attorney 1981-1982
Colorado
Connecticut
District of Columbia
Various Federal courts