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 (SALT), estate planning, successions and business formation and disputes.
After serving on Central Staff to the First Circuit Court of Appeal, the Louisiana Department of Revenue was her springboard in to SALT. Her SALT training, such as the MTC Nexus School and Corporate Income Taxation of the Multistate Business, Georgetown University Advanced SALT Institute, UC Davis SALT Institute, and LDR’s own audit school on Louisiana Corporate Income and Franchise Tax, enables her to counsel large and small taxpayers on Louisiana taxes including: corporate income and franchise, sales, occupational license, property (ad valorem), motor fuel, severance, and even charitable bingo tax. Counsel includes opinions, compliance advice, audit, reverse audit, controversy and litigation.
Nicole also works with the BSW Corporate Law team to advise clients on state and local tax matters related to client mergers, acquisitions, joint ventures, large contracts, and business formation. Additionally, Nicole advises clients on economic incentives, such as industrial tax exemptions “ITEP” and payments in lieu of tax “PILOT,” tax credit financing involving historic tax credits “HTC” and new markets credits “NMTC”, and transferable tax credits involving film tax credit, solar tax credit, research and development credit “R&D”, and motion picture infrastructure credit.
Ms. Frey is admitted to all Louisiana state and federal courts and her Texas admission is presently inactive. Ms. Frey has an AV® Preeminent™ Peer Review Rating by Martindale-Hubbell.
Tax Sale and Quiet Title Litigation
Business Succession Planning Estate Planning and Probate
Class Action, Mass Tort & Multi-District Litigation
Incentives, Credits & Economic Development
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
Texas admission is presently inactive
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”