Gary Carter was a tax faculty member of the University of Minnesota's Carlson School of Management and the Associate Director of the Carlson School's Master of Business Taxation Program until June, 2010. He received a B.A. in accounting from Eastern Washington University in 1977, a Master of Taxation degree from the University of Denver in 1980, and a Ph.D. in taxation from the University of Texas at Austin in 1985. Early in his career he worked as a revenue agent for the State of Alaska, and later in public accounting for both a regional CPA firm and a Big Four Firm. His current practice was started in 1999. He has conducted tax seminars on various tax topics and has published several books on taxation.

In 1995 Carter began working with the IRS and the Minnesota Department of Revenue by overseeing a VITA site at the University of Minnesota dedicated to helping foreign students and scholars with their federal and state tax obligations. In the years since, Carter has supervised the free preparation of thousands of nonresident tax returns for students and scholars from the University of Minnesota and other area colleges and universities.

Now in private practice, Carter is still committed to free tax assistance to international students and scholars through three unique areas of assistance on his web site at www.form1040nr.com.