Robert J. (Bob) Gallagher

Robert J. (Bob) Gallagher is a North Carolina attorney and partner at Carolina Tax, Trusts & Estates who focuses on estate planning, estate administration, guardianship matters, and tax controversy. He represents taxpayers in disputes before the Internal Revenue Service and North Carolina Department of Revenue. His tax work includes personal and business income tax issues, payroll tax assessments, trust fund penalties, penalty waivers, captive insurance challenges, FOIA requests, and other federal and state tax matters involving individuals and businesses in complex administrative and litigation proceedings and appeals.

Bob attended the University of Richmond for both his undergraduate education and law degree. He graduated magna cum laude and served as Lead Articles Editor of The Richmond Journal of Law and the Public Interest. His academic background prepared him for a career involving federal taxation, estate matters, guardianship proceedings, and complex litigation. That training later supported his work in federal court, bankruptcy court, government service, and private practice involving sophisticated tax disputes and planning matters for individuals and businesses.

Bob began his legal career as a law clerk to the Honorable Malcolm J. Howard, Senior United States District Judge for the Eastern District of North Carolina. He later served as a Trial Attorney in the Attorney General’s Honors Program at the US Department of Justice Civil Tax Division. There, he represented the United States in tax disputes and bankruptcy cases, appearing in federal district and bankruptcy courts throughout the eastern United States on a wide range of tax matters.

Robert J. (Bob) Gallagher is licensed to practice in North Carolina, Virginia, and Massachusetts. He is the immediate past Chairman of the North Carolina Bar Association’s Tax Council and is a published author on legal matters. His professional background combines federal tax litigation, bankruptcy-related government work, estate planning, estate administration, guardianship representation, and taxpayer advocacy. He continues to represent clients in Moore County and surrounding areas while handling federal and state tax controversies across multiple jurisdictions for clients facing complex disputes.

Law Office Affiliations

• Partner, Carolina Tax, Trusts & Estates
• Member, The North Carolina State Bar
• Member, Virginia State Bar
• Member, Massachusetts Bar Association
• Immediate Past Chairman, North Carolina Bar Association’s Tax Council
• Treasurer, Little Nine Conservancy, Inc.

Licensed State

• North Carolina
• Virginia
• Massachusetts

Education

• University of Richmond
  Juris Doctor (JD)
• University of Richmond
  Bachelor’s degree

Awards & Badges