  Neutrino masses are clear evidence for physics beyond the standard model and
much more remains to be understood about the neutrino sector. We highlight some
of the outstanding questions and research opportunities in neutrino theory. We
show that most of these questions are directly connected to the very rich
experimental program currently being pursued (or at least under serious
consideration) in the United States and worldwide. Finally, we also comment on
the state of the theoretical neutrino physics community in the U.S.
