The Revenue Commissioners have petitioned the court to wind up Boutique Restaurants Concepts Limited and Super Potato Limited, which run Salon des Saveurs restaurant in Dublin and Conrad’s Kitchen in Sligo.
Mr Gallagher is not listed as a director of either company, which are in the names of his wife, Candice and his mother, Evelyn, respectively.
The Revenue is seeking the winding up over unpaid taxes.
A statement issued on behalf of Gallagher in response to the Revenue Commissioners’ petition said there was “no question of any monies due not being paid”.
“Boutique Restaurant Concepts and Super Potato take their legal and company requirements extremely seriously,” it said.
“The companies were concerned and surprised to learn of the notice as they had not received any prior notification in relation to the matter. They immediately contacted the relevant authorities to arrange a meeting to resolve the matter.”
Ms Justice Mary Laffoy agreed to a request from lawyers for both sides to adjourn the matter for hearing next Friday.