Practice Areas
- Corporate & Business Law
- Employee Benefits
- Tax
- Employee Benefits (Tax)
- Tax Law
- Trusts & Estate Planning & Administration
Speeches
- Virginia Bar Association's 20th Annual Tax Practitioners' Roundtable
- Law Review Student Notes Colloquium
- Estate Administration Procedures
- Non-Profit Seminar Series: Session Three
Publications
News
- 14 Woods Rogers Lawyers Honored as Super Lawyers and 5 Honored as Rising Stars
- 33 Woods Rogers Attorneys Named in Best Lawyers in America 2011
- 15 Woods Rogers Lawyers Honored as Super Lawyers and 5 Honored as Rising Stars
- Neil Birkhoff Featured in Valley Business Front Magazine
- 31 Woods Rogers Attorneys Named by Peers for Inclusion in Best Lawyers in America 2010
- 15 Woods Rogers Attorneys Featured as Super Lawyers and 4 Honored as Rising Stars
- Woods Rogers Successfully Argues Two Cases Before Virginia Supreme Court Involving Construction Industry
- 30 Woods Rogers Attorneys Named Best Lawyers in America 2009
- 14 Woods Rogers Attorneys Honored as Super Lawyers
- Woods Rogers PLC’s Tax Group Successful in Lynchburg Business License Tax Decision
- 12 Woods Rogers Lawyers Honored as Virginia Super Lawyers!
Newsletters
- An Estate Planning Resolution
- The 2010 Tax Relief Act - New Estate Planning Opportunities
- Health Care Reform: The Changing Landscape for Group Health Plans
- Tax Group Update - IRS Issues Guidance on Small Business Health Care Tax Credit
- The Repeal of the Federal Estate Tax: Nothing's Certain
- Federal Goverment Focuses on Employee Misclassification and Employee Tax Avoidance
- New Roth IRA Opportunities for Higher-Income Taxpayers
- Tax Group Alert
- Tax Group Alert
Roanoke
T: (540) 983-7699
F: (540) 983-7711
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Education
- George Washington University, LL.M., Taxation, 1984
- College of William & Mary, J.D., 1980
- University of Virginia, B.A., with distinction, 1977
Bar & Court Admissions
- 1980, Virginia State Bar
- 1981, U.S. Court of Appeals, Fourth Circuit
- 1982, U.S. Court of Federal Claims
- 1988, U.S. Tax Court
- 1988, U.S. District Court, Western District of Virginia
- 1996, U.S. Court of International Trade
Neil V. Birkhoff is the chair of the firm's Tax and Estate Planning group and is a member of the firm's Corporate Law group. Prior to joining Woods Rogers in 1987, Neil was a trial attorney with the Tax Division of the U.S. Department of Justice in Washington, D.C. Neil's practice includes federal, state and local tax planning for individuals and businesses, employee benefit plan issues, estate planning and estate administration, and representing businesses and individuals before tax authorities and in court on tax matters. Neil is a Fellow of the American College of Tax Counsel and a past chair of both the Virginia State Bar's Section of Taxation and the Virginia Bar Association's Section of Taxation. Neil's community involvement includes service on the Board of Directors of Feeding America Southwest Virginia and the Board of Directors of Goodwill Industries of the Valleys. Neil is a contributing author to several continuing legal education publications, and he is an adjunct professor of law at Washington & Lee University School of Law, where he teaches classes on Estate Planning and Nonprofit Organizations. Neil is listed in Best Lawyers in America and Virginia Super Lawyers in tax law. In 1999, Neil was named "Boss of the Year" by the Roanoke Valley Legal Secretaries Association.
Published Opinions
- City of Lynchburg v. English Construction Co., 277 Va. 574, 675 S.E. 2d 197(2009).
- Barranco v. Commissioner, TC Memo 2003-18.
- Shelor Motor Co. v. Miller, 261 Va. 473, 544 S.E.2d 345 (2001).
- Fralin v. Kozlowski, 18 Va. App. 697, 447 S.E.2d 238 (1994).
- Phillips v. Commissioner, TC Memo 1997-402.
- Roanoke Gas Co. v. United States, 977 F.2d 131 (4th Cir. 1992).
- Easter House, Inc. v. United States, 12 Cl. Ct. 476 (1987).
- Rupprecht v. United States, 11 Cl. Ct. 689 (1987).
- Dillon Read & Co. v. United States, 11 Cl. Ct. 529 (1987).
- Latham v. United States, 10 Cl. Ct. 486 (1986).
- Estate of Piper v. United States, 9 Cl. Ct. 475 (1986).
- Haber v. United States, 56 AFTR 2d 85-5380 (Cl. Ct. 1985).
- Estate of Piper v. United States, 55 AFTR 2d 85-1597 (Cl. Ct. 1985).
- Columbus Fruit & Vegetable Coop. v. United States, 55 AFTR 2d 85-1202 (Cl. Ct. 1985).
- Ching v. United States, 54 AFTR 2d 84-5294 (Cl. Ct. 1984).
- Fortune v. United States, 54 AFTR 2d 84-5088 (Cl. Ct. 1984).
Experience
- Developed legal theories and arguments that resulted in wins in two of the more important tax decisions from the Virginia Supreme Court in the last ten years.
- Provided tax advice on reorganization of multi-corporation structure.
- Planned and implemented tax-advantaged spin-off involving multi-million dollar businesses.
- Advised estate fiduciaries in federal estate tax audits.
- Represented numerous high net worth families in the planning and implementation of sophisticated estate plans, including the use of family LLCs and Qualified Personal Residence Trusts.
- Reviewed and revised deferred compensation arrangements of publicly traded and privately held companies for compliance with Section 409A of the Internal Revenue Code.
- Assisted numerous new organizations in corporate formation matters and obtaining recognition of tax-exempt status from the IRS.
Professional Affiliations
- Virginia State Bar, Taxation Section, Past Chair; Trusts and Estates Section, Member
- Virginia Bar Association, Taxation Section, Past Chair; Wills, Trusts and Estates Section, Member
- American College of Tax Counsel, Fellow
- American Bar Association, Taxation Section, Member; Real Property, Probate and Trust Law Section, Member
- Roanoke Bar Association, Member
- Roanoke Valley Estate Planning Council, Member
Professional Activities and Honors
- Board of Directors, Feeding America Southwest Virginia
- Board of Directors, The Community Tax Law Project
- Board of Directors, Goodwill Industries of the Valleys
- Past Chair, Ferrum College Estate Planning Council
- Past Chair, Virginia State Bar Tax Section
- Past Chair, Virginia Bar Association Tax Section
- Adjunct Faculty Member, Washington & Lee University School of Law