William "Billy" H. Moore, Jr.

Billy has secured state and local tax incentive packages for clients in over 30 states with respect to direct grants, income taxes, franchise taxes, sales and use taxes, and property taxes resulting in more than $3.5B in incentives.

He has worked closely with regulators and federal agents helping clients resolve complicated tax disputes. His dealings in the federal controversy area have included work with Internal Revenue Service field agents, large case agents in the Coordinated Examination program, engineers and valuation experts, appeals officers, district counsel, regional counsel, and national counsel. At the state level, Billy has negotiated settlements with regard to state income and franchise tax, sales and use tax, intangibles tax, gross receipts, and property tax.

Representative Experience

• Represented Jerry Richardson in the sale of Carolina Panthers
• Tax-free reorganizations
• Taxable transactions, including the obtaining of Private Letter Rulings from the Internal Revenue Service’s National Office
• Treatment of research and development expenses
• Inventory matters
• Classification and treatment of fixed assets
  

Honors & Recognitions

• Best Lawyers in America, Tax Law, 2013-2025
• North Carolina Super Lawyers, Tax, 2011-2015
• Business North Carolina Legal Elite, 2014
• Recipient, Order of the Palmetto
• University of South Carolina Garnet Award
• University of South Carolina In The Huddle member

News

Affiliations

• American Bar Association: Taxation Section
• North Carolina Bar Association
• American College of Tax Counsel
• Lecturer at University of South Carolina Sport and Entertainment Management College of Hospitality, Retail and Sport Management