Brian Bernhardt

Practice Areas

Brian is a seasoned trial attorney who is skilled at both defending clients in federal tax controversies and arguing precedent-setting appeals in the state courts of North Carolina.

Tax Controversy & Litigation

A former trial attorney with the Internal Revenue Service, Brian has represented clients on tax matters before the IRS, the Department of Justice Tax Division, the U.S. Tax Court, the U.S. Court of Federal Claims and multiple U.S. District Courts. He has deep knowledge of the rules, policies, and procedures necessary to handle federal tax disputes and is well versed in the Internal Revenue Code. This potent combination puts him in an excellent position to successfully resolve a broad range of federal tax disputes for his clients, including matters such as audit examinations, administrative appeals, tax shelter transactions, conservation easement investigations, foreign bank account and asset disclosures, trust fund investigations, and penalty assessments.

Appellate Law

Recognizing the importance of a strong appeal, Brian also has dedicated a considerable portion of his career to assisting clients with a wide variety of complex post-trial matters. He has successfully argued cases before the Supreme Court of North Carolina and the North Carolina Court of Appeals, and has assisted in appeals in a variety of U.S. Courts of Appeals.

Outside General Counsel for Nonprofit Organizations

Beyond the courtroom, Brian often serves in the role of outside general counsel, advising charities and other tax-exempt and nonprofit organizations on a variety of governance and tax matters.

Career

Prior to joining Fox Rothschild, Brian was a partner in the Charlotte, North Carolina, office of a national law firm. He has worked in the tax departments of several firms, including as a Shareholder and Partner, as well as practicing with the IRS Office of Chief Counsel.

Professional Memberships

American Bar Association, Tax Section, Litigation Section (Appellate Litigation Committee) | North Carolina Bar Association , Appellate Practice Section, Tax Section, Litigation Section | Leadership Greensboro, Class of 2026 | Mecklenburg County Bar Association, Tax Section, Chair, 2019-2020, Vice-Chair, 2018-2019 | North Carolina Judicial Branch, Volunteer Appellate Counsel Guardian ad Litem Division | Jewish Federations of North America, Charitable Giving and Tax Incentives Subcommittee | Council for Children’s Rights, Board of Directors (2023-2024) | McColl Center for Arts + Innovation Board of Directors (2019-2024; Executive Committee, 2020-2023)| Thompson Child and Family Focus Board of Directors (2020-2021) | The Sandra and Leon Levine Jewish Community Center Board of Directors (2015-2019) | Mecklenburg County Bar Foundation Board of Directors (2016-2017) | Girl Scouts, Hornet’s Nest Council (2015-2017) | The Charlotte Jewish Preschool Board of Directors (2010-2014; President, 2012-2013) | Temple Israel Board of Directors (2013-2014)

Education