• With decades of experience representing Fortune 500 companies, professional sports organizations, and large employers relocating corporate headquarters and operations, Billy Moore provides a full range of services in the areas of federal, state and local taxation. He has negotiated state and local incentive packages, solved tax controversies, and managed sales and purchases of companies and assets including tax-free reorganizations with respect to Fortune 500 companies. He heads the firm’s Corporate Tax practice and is co-Head of the firm’s Corporate team.

  • Best Lawyers
    Best Lawyers in America, Tax Law, 2013-2025

Overview

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

The following examples are representative of the attorney’s practice and are not intended to indicate or predict similar results can be obtained for other clients. See Disclaimer 
  • 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

Notable

Honors & Recognitions

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

News

Affiliations

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

Education

J.D., University of South Carolina, 1983

B.S., University of South Carolina, 1980, magna cum laude; Phi Beta Kappa

Admissions

  • North Carolina, 1983
  • South Carolina, 1983
  • United States Tax Court
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Best Lawyers in America, Tax Law, 2013-2025

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