Nicole Gould Frey
Of Counsel - Baton Rouge
- T: 225.381.3165
- F: 225.387.5397
Nicole Gould Frey, Of Counsel in the Baton Rouge office, practices primarily in the areas of state and local taxation, estate planning, successions and business formation and disputes.
After law school, Ms. Frey served at the First Circuit Court of Appeal as a contract attorney on Central Staff. She later served as staff counsel with the Louisiana Department of Revenue litigating issues such as nexus and corporate income and franchise tax, sales tax, withholding tax, individual income and inheritance tax. During her tenure there, she litigated matters ranging from Rule's to Cease and Desist to the Department's claims against giant out of state corporations. Now she counsels taxpayers to assess state and local tax (SALT) risks, weaknesses and overpayment or refund recovery. Additionally, she effectively counsels clients through SALT audit, controversy and litigation.
Ms. Frey is admitted to practice in the state of Texas and all Louisiana state and federal courts.
Ms. Frey has an AV® Preeminent™ Peer Review Rating by Martindale-Hubbell.
Paul M. Hebert Law School, Louisiana State University, J.D., 2000
Nicholl’s State University, Thibodaux, Louisiana, M.B.A., 1998
Louisiana State University, B.S., Business Administration, 1996
U.S. District Court Eastern District of Louisiana, 2003
U.S. District Court Middle District of Louisiana, 2003
U.S. District Court Western District of Louisiana, 2003
Louisiana State Bar Association, 2001 - Present, Member, Tax Section
Baton Rouge Association of Women Attorneys, 2007 - Present, Member, 2003-2004
Baton Rouge Bar Association, 2003 - Present, Member
IPT, Institute for Professionals in Tax, 2016-present
Baton Rouge Junior League, 2006-2011, Financial Vice President
Trinity Episcopal Day School, Parent Volunteer Guild Board, Annual Gala Chair 2006-2010
Junior Achievement, 2003 - Present, Teaching Volunteer
Forum 35 (Civic Association), 2001 - 2005
Honors and Awards
Named a "Rising Star" in the area of Tax by Louisiana Super Lawyers
AV® PreeminentTM Peer Review Rated by Martindale-Hubbell
- “LDR disagrees with welding company: fuel is not excluded from sales tax, despite the written law saying as much” April 2017
- “La. Supreme Court Protects Taxpayers From Creeping Rental Taxes” January 2015
- “Preserve Your Louisiana Income Tax Refund Claim Now” June 2014
- “Filing a Sales Tax Refund Claim Did Not Interrupt Prescription For Unpaid Taxes” May 2014
- “Did you purchase a flex fuel vehicle between 2010 and July 2013? If so, you may be entitled to an income tax credit after all.” May 2014
- “BSW Tax Blog” September 2013
- “UPDATED Louisiana Tax Amnesty of 2013” June 2013
- “Attention Louisiana Individual Income Payers for Tax Years 2010, 2011 and 2012” May 2013
- “Tax Alert” March 2013
- “Proposed Changes to State Income Tax Credits for Wind or Solar Energy Systems” September 2012
- Lake Charles, October 2012: Section of Louisiana CPA Society "Top Ten SALT Blunders"
- Baton Rouge, January 2012: Louisiana CPA Day "Big Changes to Taxpayer's Rights in 2010 in the Realm of Local Tax"
- Baton Rouge, January 2006: "Liaison Meeting Between the Louisiana State Bar Association Section of Taxation and the Louisiana Department of Revenue: Litigation Updates"
- National Business Institute, Baton Rouge, May 2004: “Louisiana Sales and Use Tax Update”
- Southern University Law School, Administrative Law Class (taught by Michael Baer, III), March 2003: “Legal Practice In or Against the Department of Revenue”