EDUCATION

College of William & Mary Marshall-Wythe School of Law, Williamsburg, Virginia, LL.M. Taxation, 1986

State University of New York at Buffalo, Buffalo, New York, J.D., 1983

  • Vice Justice, Phi Alpha Delta, 1982-1983
  • Outstanding Member Award, 1983

Syracuse University, Syracuse, New York, B.S., magna cum laude, 1979; M.B.A, 1980

  • Beta Gamma Sigma, International Management Honors Fraternity, 1977
  • Delta Nu Alpha, Syracuse University Chapter, International Transportation Management Association;,President 1978-1979, Vice President 1977-1978
  • Recipient, Salzberg Outstanding Transportation Management Student Award, 1978
  • Recipient, National Defense Transportation Association Outstanding Student Award, 1979
  • University Honors Program Graduate, 1979
 

ADMITTED

Virginia 1990

Florida 1985

New York 1983

Courts Martial 1984

U.S. Court of Appeals for the Armed Forces 1984

U.S. Tax Court 1985

U.S. Court of Appeals for the 4th Circuit 1990

U.S. Bankruptcy Court for the Eastern District of Virginia 1990

U.S. District Court for the Eastern District of Virginia 1990

U.S. Court of Federal Claims 2002

 

PLACE OF BIRTH

Buffalo, New York

 
Lawyers / Professionals
 
Craig D. Bell
Partner
One James Center
901 East Cary Street
Richmond, Virginia 23219-4030
T: 804.775.1179
F: 804.698.2160
cdbell@mcguirewoods.com

Mr. Bell is a nationally recognized tax attorney and heads the firm’s state and local tax, and tax litigation groups. He serves as the firm's lead tax litigator in both trial and appellate federal, state, and local tax disputes. He has substantial experience in all areas of tax law with a primary focus on state and local taxation, civil and criminal tax litigation, and general business tax planning.

He also regularly represents and advises businesses and their owners on matters relating to tax strategies for mergers and acquisitions; joint ventures; purchase and sale of business entities and divisions; business reorganizations; the negotiation, design and implementation of business expansion and relocation economic incentive programs and legislation; state tax legislation lobby activities; and other business transaction services. He is a co-founder and board chairman of Village Bank Financial Corporation, a publicly held commercial bank headquartered in Richmond.

He graduated from the State University of New York at Buffalo School of Law in 1983, and received his post-doctorate masters of law and taxation from the Marshall-Wythe School of Law at the College of William and Mary in 1986. He also graduated from Syracuse University, magna cum laude, in 1979; and received his masters in business administration from Syracuse University in 1980.

He served as a Judge Advocate General in the U.S. Army for six years on active duty. Upon leaving active duty he joined the Army Reserves where he was assigned to the U.S. Army's law school and served as the Tax and Estate Planning Advisor to the Judge Advocate General of the U.S. Army. He was selected to lead the Department of Defense emergency legal office created to provide legal assistance to victims and their families from the 9-11 Pentagon Attack. Mr. Bell retired from the Army Reserves in 2006 as a Lieutenant Colonel after completing 27 years of service.

He is a Fellow of the American College of Tax Counsel, serves on the William and Mary Tax Conference Advisory Council, and is the program chair for the annual tax conference. Mr. Bell is chairman of the University of Richmond State and Local Tax Institute. He is a past chair of both the Virginia State Bar Section of Taxation and Virginia Bar Association Tax Section, as well as past chair of the Virginia State Bar Military Law Section. He is a member of the J. Edgar Murdock Inn of Court (U.S. Tax Court).

He is an adjunct professor for the Marshall-Wythe School of Law at the College of William and Mary, and for Virginia Commonwealth University’s master in taxation program. He is a frequent lecturer on federal, state and local tax topics for a number of law and accounting professional organizations including the T.C. Williams School of Law at the University of Richmond, the Virginia Law Foundation of the Virginia Bar Association and the Virginia State Bar, the Annual University of Virginia Conference on Federal Taxation, the U.S. Army Judge Advocate General’s Leadership Center and School, the Institute for Management Accountants, the Virginia Society of Certified Public Accountants, and a number of other law and accounting professional organizations.

Mr. Bell also serves as director of the Community Tax Law Project, a charitable nonprofit organization that provides low income Virginia taxpayers with pro bono legal representation in federal, state and local tax disputes, and he is the organization's immediate past president. He is also chairman and a director on the Virginia Endowment Fund of the United Methodist Church, where he also serves as its tax counsel, and as a member of its Executive and Investment Committees. Mr. Bell serves as a board trustee for the Virginia War Museum.

Practices & Industries Honors
  • Named One of the “Best Lawyers in America," Woodward/White, Inc., 2007, 2008
  • Named a "Virginia Super Lawyer," Taxation, Law & Politics Magazine, 2006, 2007
  • Named One of Virginia's "Legal Elite," Taxation, Virginia Business Magazine, 2002-2006
  • Fellow, American College of Tax Counsel
  • Recipient of the 2002 Distinguished Service Award by the American Bar Association LAMP Committee for actions taken in the establishment and leadership of the emergency legal office created to provide pro bono assistance to victims' families from the 9-11 Pentagon attack
  • Co-recipient of the 2001 Virginia State Bar Pro Bono Award, as President, Community Tax Law Project
Publications
  • Author of a variety of articles involving all aspects of state and local tax issues for State and Local Taxes Weekly published by Research Institute of America; the Multistate Tax Report, published by BNA’s Tax Management, Inc.; and for State Tax Notes, published by Tax Analysts, Inc.
  • “Taxation – The Annual Survey of Virginia Law,” 42 University of Richmond Law Review 515 (2007)
  • "IRS Identifies Loss Importation Transaction as Prohibited Listed Transaction," (co-authored with Brian Bernhardt and Doug Charnas), Practical US/International Tax Strategies, June 30, 2007 (Vol. 11, No. 12)
  • "IRS Releases Informal Memoranda on FIN 48," (co-authored with Doug Charnas and Brian Bernhardt), Practical US/Domestic Tax Strategies, June 2007 (Vol. 7, No. 6)
  • "IRS Develops Formal Instructions for Field Personnel to Resolve Key Compliance Issues," (co-authored with Brian Bernhardt, Doug Charnas, and Matthew Marshall), Practical US/International Tax Strategies, March 15, 2007 (Vol. 11, No. 5); Practical US/Domestic Tax Strategies, March 2007 (Vol. 7, No. 3)
  • "Virginia Department of Taxation Issues Guidelines on Administrative Appeals," Practical U.S./Domestic Tax Strategies, December 2006 (Vol. 6, No. 12)
  • "Taxation—The Annual Survey of Virginia Law," 41 University of Richmond Law Review 283 (2006)
  • "IRS Announces Sweeping Settlement Initiatives for Abusive Transactions," Practical U.S./Domestic Tax Strategies, November 2005 (Vol. 5, No. 11)
  • "Taxation — The Annual Survey of Virginia Law," 40 University of Richmond Law Review 291 (2005)
  • "Taxation — The Annual Survey of Virginia Law," 39 University of Richmond Law Review 413 (2004)
  • "Sweeping Up the Two Percent Floor: Scott v. United States and the Deductibility of Investment Advisory Fees," 38 Real Property, Probate and Trust Journal 590 (2003)
  • "Need-to-Know Divorce Tax Law for Legal Assistance Officers," 177 Military Law Review 213 (2003)
  • "Taxation -- The Annual Survey of Virginia Law," 38 University of Richmond Law Review 267 (2003)
  • "Taxing the Division of Military Retirement Pensions," 50 Virginia Lawyer 24 (2001)
  • "Taxation -- The Annual Survey of Virginia Law," 34 University of Richmond Law Review 1019 (2000)
  • "Congressional Limitation on State Net Income Taxation of Interstate Business," 47 Virginia Lawyer 18 (1998)
  • "Taxation – The Annual Survey of Virginia Law," 31 University of Richmond Law Review 1221 (1998)
  • "Taxation – The Annual Survey of Virginia Law, "30 University of Richmond Law Review 1534 (1996)
  • "Special Tax Problems of Corporations," Advising Small Business Clients, 2d. Ed. (1995) and 3d. Ed. (1998), published by The Committee on Continuing Legal Education of the Virginia Law Foundation
  • "Income Tax Planning Considerations in Divorce and Separation," Negotiating and Drafting Marital Agreements, 2d Ed. (1991), 3d Ed. (1993), and 4th Ed. (1998), published by The Committee on Continuing Legal Education of the Virginia Law Foundation
  • "Recent Developments in Virginia Taxes," Virginia Sales and Use Taxes, 1992-1996 annual editions, published by National Business Institute, Inc.
  • "Virginia Sales and Use Tax for Manufacturers," 1993-1999 annual editions, published by National Business Institute, Inc.
  • "Limited Liability Companies: The Entity of Choice in Virginia," 1994 Ed., National Business Institute, Inc.
Classes Taught
  • Adjunct Professor, Marshall-Wythe School of Law at the College of William and Mary, 2000-Present, Tax Controversy and Litigation
  • Adjunct Professor, Virginia Commonwealth University Graduate Tax Program, 1997-Present, State and Local Tax
  • Guest Lecturer, T.C. Williams School of Law, University of Richmond, 1998-Present, State and Local Tax
  • Adjunct Professor, The U.S. Army Judge Advocate General’s School, 1999-Present, Divorce Tax, IRS Practice and Procedure; Representing the Audited Taxpayer; Need to Know Tax Law for Family Law Practitioners; College Savings and 529 Plans
  • University of Virginia Annual Conference on Federal Taxation, 1999-Present, "Reach Out and Touch Me Virginia – Hot Topics in Nexus" and "Hot Topics in Virginia Taxation"
  • Instructor, Lorman Educational Services, 1999-Present, Hot Topics in Nexus, Sales and Use Tax for Manufacturers, and Tax Practice Management
  • Instructor, National Business Institute, Inc., 1992-Present, Divorce Tax, Limited Liability Companies, Sales and Use Tax Updates, and Sales and Use Tax for Manufacturers
  • Instructor, Virginia CLE Foundation, 1991-Present, Divorce Tax, Negotiating and Drafting Tax Issues in Marital Separation Agreements, and Special Corporate Tax Problems
  • Virginia Society of CPA’s, 2000, Hot Issues in Virginia Income Tax and Sales and Use Taxes
  • Recent Federal Tax Legislation Update, 1997-1998, Virginia Bar Association
  • Recent Developments in Virginia Taxation, 1996, Institute for Managerial Accountants
  • Taxation of Intellectual Property, 1997, Virginia State Bar
  • Use of Delaware Holding Companies for Intellectual Property, 1997, Virginia State Bar
Military Service
  • Lieutenant Colonel (Retired), U.S. Army Judge Advocate General’s Corps
Professional Affiliations
  • William and Mary Tax Conference, Advisory Council, 1999-Present
  • Advisory Board Chairman, University of Richmond State and Local Tax Institute, 1998-Present
  • Virginia State Bar, Chairman, Section of Taxation, 1997-1998, Board of Governors, 1994-2000
  • Virginia State Bar, Chairman, Section on Military Law, 1997-1999, Board of Governors, 1993-2006
  • Virginia Bar Association, Chairman, Tax Section, 2003-2004; Tax Council Member, 1997-2006
  • Virginia correspondent to State Tax Notes, published weekly by Tax Analysts, Inc., 1992-Present
  • American Bar Association
    • Taxation Section, Member, Committee on State and Local Tax, Tax Practice Management, Civil and Criminal Tax Penalties
  • Chairman, Director, Immediate Past President, The Community Tax Law Project
  • J. Edgar Murdock Inn of Court (U.S. Tax Court)
Civic Affiliations
  • Virginia Endowment Fund Board of the United Methodist Church, Chairman; Director; Tax Counsel; Investment Committee; Executive Committee
  • Village Bank Financial Corporation, Director (Chairman of the Board); Executive Committee
  • Virginia War Museum, Board Trustee