Location: The Woodlands, TX
Phone: (832) 990 6704
Fax: (855) 768-0821
Email: Contact me

Nicholas Frey is a licensed attorney with the State Bar of Texas and the District of Columbia. His practice area focuses on tax controversy and litigation at the federal and state levels, as well as advising clients on business structuring and tax planning. Mr. Frey received his LL.M. in Taxation from the University of Florida Levin College of Law, which is consistently ranked as one of the top three programs in the nation and is recognized worldwide. He received his Juris Doctor with a concentration in tax law from Southern University Law Center (SULC) in Baton Rouge, Louisiana.

While at SULC, Mr. Frey participated in the schools’ Low-Income Tax Clinic, a program that provides free tax legal services to those in the community who cannot afford legal representation with matters involving the Internal Revenue Service (IRS) or the State’s Department of Revenue. He received his Bachelor of Science degree in Psychology and a Bachelor of Arts degree in Sociology from Louisiana State University. Mr. Frey started off his legal tax career with an externship with the Louisiana Department of Revenue and gained notable experience while at a large multi-national firm where he focused on advising clients with respect to complex international business transactions.

Mr. Frey advises and represents clients in collection, examination, and appeals matters pending before the IRS. Furthermore, Mr. Frey represents clients in civil and criminal litigation before the U.S. Tax Court, and state courts. Mr. Frey frequently handles complex cases in the following areas: tax liens, wage garnishments, collection due process hearings, collection appeals, offers in compromise, allegations of white-collar crime including willful failure to file and willful failure to pay, IRS examinations and appeals, IRS tax levies, requests for penalty abatement, payroll tax delinquencies, trust fund recovery penalties, foreign bank account reporting requirements (FBAR), Foreign Account Tax Compliance Act (FATCA) compliance.

Areas Of Practice
Tax Controversy
Business Transactions

Bar Admissions
Texas
District of Columbia
U.S. Tax Court
Supreme Court of Texas

Education
LL.M Taxation - University of Florida Levin College of Law
Juris Doctor - Southern University Law Center
Bachelors - Louisana State University
Major: Sociology, Psychology