- 600 South College Street
- Charlotte, NC 28202
- tel. 704.372.9870
- fax.704.350.9363

Fred P. Parker, IV
At James, McElroy & Diehl, Fred Parker’s practice focuses on civil and business litigation and disputes, whether in court or through alternative dispute resolution such as arbitration. Fred is admitted to practice before the North Carolina state and federal trial and appellate courts.
In addition, Fred represents individuals and businesses experiencing tax disputes with the Internal Revenue Service and North Carolina Department of Revenue. He is admitted to practice before the United States Tax Court. His relevant experience includes:
- Defense of tax audits by Internal Revenue Service and the North Carolina Department of Revenue
Preparation and negotiation of submissions for state and federal offers in compromise and installment agreements - Representation during administrative appeals and matters before the United States Tax Court
- Defense of and appeals from sales and use tax claims by the North Carolina Department of Revenue
- Defense of and appeals from trust fund payroll tax and penalty claims against businesses and individuals by the Internal Revenue Service
- Representation of taxpayers under innocent spouse relief and hardship relief
- Handling and negotiation for removal of state and federal tax liens during the sale of property
- Litigation against the Internal Revenue Service and the North Carolina Department of Revenue in state, federal, and administrative courts
- Assisting taxpayers in individual and commercial recovery from tax disputes
- Defense and appeal from wage garnishment and tax levies against bank accounts and property
- Appeal from imposition of and seek abatement from penalties and interest
- Negotiation and settlement of state and federal tax disputes
Fred also counsels individuals and entities concerning business matters, including:
- new business formation, ongoing maintenance, contracts, and relationships with employees and third parties
- the purchase and sale of businesses, assets and/or ownership interests
- the protection of tangible and intangible assets
- business and contract representation of authors, illustrators, musicians, athletes, entertainers, and others with “Talent”
- preparation and negotiation of publishing and entertainment contracts
counsel for intellectual property issues in talent contracts
Fred actively volunteers with the North Carolina Lawyers for Entrepreneurs Assistance Program (NC LEAP), and mentors students and small business owners through local community college programs, including those at Central Piedmont Community College, Rowan Cabarrus Community College, and South Piedmont Community College.
Fred attended The Lawrenceville School in Lawrenceville, New Jersey, before receiving his Bachelor of Arts degree from the University of North Carolina at Chapel Hill and his Juris Doctor from the Campbell University School of Law. Following law school, he clerked for Chief Justice I. Beverly Lake, Jr. at the North Carolina Supreme Court and for Judge John M. Tyson at the North Carolina Court of Appeals.
Blog posts by Fred P. Parker, IV
Academic Background
- J.D., Campbell University School of Law, 2004
- B.A., University of North Carolina at Chapel Hill, 1996
Bar & Court Admissions
- North Carolina State Bar
- United States Court of Appeals, Fourth Circuit
- United States District Court, Eastern District of North Carolina
- United States Tax Court
Affiliations
- American Bar Association, Business Section
- North Carolina Bar Association, Tax and Business Sections
Professional Recognition
- Named to the “North Carolina Rising Stars" 2012 & 2013 editions – Business Litigation
