"I love my work. I get to make a real difference to help people maintain their businesses and livelihoods. A file is more than just paper, it is my client's hard work and often a significant portion of their lives. I enjoy working with my clients to empower them to take control of their tax, estate planning and business issues." Frank Huerta Jr. Esq.
Frank Huerta Jr. has 14 years of experience as an attorney and law clerk working in government and tax law issues. He has a successful record of representing taxpayers before the IRS, Franchise Tax Board, Board Of Equalization and EDD. Mr. Huerta was formerly the Interim Executive Director and a Supervising Attorney for the Consumer/Tax/Labor law team at one of the largest non-profit law firms in the Central Valley. He supervised attorneys resolving consumer debt issues and general litigation. He has many years of experience practicing tax law and directing tax clinics. As a tax law clinic director, he successfully represented hundreds of taxpayers with controversies before the IRS, FTB, BOE (CDTFA) and EDD. He is authorized to practice before the IRS, United States Tax Court, and before the tax authorities of the State of California.
While in law school, his externship was with the California Franchise Tax Board where he submitted briefs on behalf of the State of California to the state's tax court, the Board of Equalization. His work involved a variety of tax issues including an analysis of nonresident returns, pension law issues, and other tax deficiencies. He reviewed the work of the auditors, making necessary corrections and negotiated settlements with taxpayers. He handles Sales & Use Tax, Income Tax, Payroll Taxes and Estate Tax matters. Frank Huerta represents taxpayers tax in all stages from audit, appeals and filing Tax Court petitions, and representation.
In his free time, he volunteers at schools to help students prepare for college and graduate school and he enjoys travel.
- Tax Law
- Business Law
- Estate Planning
- Elder Law
- Free Consultation
Free 30 minute consultation by phone or in person
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- Rates, Retainers and Additional Information
Initial consultation either in person or by phone.
- United States Tax Court
- English: Spoken, Written
- Spanish: Spoken
- The Law Office of Frank Huerta Jr.
- - Current
- Provide client driven practice. Practice areas include Tax, Elder Law, Business Law and Education Law.
- Supervising Attorney
- Non-Profit Law Firm
- Supervised attorneys in 2 offices covering 5 counties. Practice areas including, Tax, Elder law, Consumer law, Landlord-Tenant and Employment Law
- Attorney/Clinic Director
- Non-Profit Law Firm
- Represent Taxpayers before the IRS, BOE and FTB. Direct federal tax clinic for taxpayer relief.
- California St Univ Fresno
- Undergraduate Degree
- UC Davis School of Law King Hall
- Law Degree
- Public Service Award Nomminee
- UC Davis Law School
- California State Bar # 232945
- - Current
- Authorization to Practice Before the US Tax Court
- United States Tax Court
- Q. How long do you have to own and live in your house to get the capital gain tax?
- A: An asset held over one year is treated under the long term capital gains rate. Assets held under one year are treated under short term rates. If you are referring to the exclusion of income from the sale of your home, if you owned and lived in the place for two of the five years before the sale, then up to $250,000 of profit is tax-free. If you are married and file a joint return, the tax-free amount doubles to $500,000.
- Q. Would the IRS call me and tell me that I need to make arrangements to pay monies that I owe?
- A: It sounds like a scammer. The IRS does not call you over the phone to threaten you with jail. I suggest you report the number to the Treasury Inspector General's office (TIGTA) https://www.treasury.gov/tigta/contact.shtml If you should get another call say that you will report them to TIGTA.
- Q. Is it illegal for my children's father to file them on his taxes without a signed 8332 form from me, the mom?
- A: If your husband forged your name that is illegal. Unfortunately many non-custodial parents do not fill out the 8332 when they file. If you are entitled to claim the children you will likely have to paper file since the children's social security numbers have been used and you will not be able to file electronically if your ex filed first. You will then likely have to prove that the children lived with you most of the year and you provided for more than 50% of their expenses.
- Q. I have an idea for a website/app, how do I protect it? —please see the description for the complete question. Thx!!
- A: I suggest you have an attorney draft a non-disclosure agreement for you. However if you are pitching it to an investor, some may balk at the idea of signing it.
- Q. Hi my name is Melissa I really need help trying to find out what tax law allows a taxpayer to have a escrow company put
- A: You should really determine if you owe the money. You want to find out what tax years the lien covers. Call the IRS or State to ask for a record of your account. If you have already paid it off then fill out a lien discharge request. If you are disputing the underlying debt you can either file an audit reconsideration or in some cases file an offer in compromise doubt as to liability. If you do owe the money, then contact the IRS lien unit about paying off the balance and ask for the lien discharge. They can approve it if it will facilitate the collection of the debt.
- Q. Can my fiance claim my kids and me on taxes?
- A: If your fiance intends to claim them for the Earned Income Tax Credit or the Child tax Credit, he will be unable to do so because there is a relationship test. The child will fail the relationship test which requires the child to be his own child, a stepchild, or a foster child placed with you by a court or authorized agency.
- Q. We only have green cards currently. Do I have to pay federal gift tax if I include my spouse in the title to our home?
- A: There is no limit for gifts between spouses.
- Q. I haven’t received any reported income over the last 17 years and I have been single. Am I in any trouble?
- A: If you were required to file taxes in any of those 17 years you should have. You can voluntarily file your returns to get compliant if that is the case. If you did not make enough money to meet the filing requirement for those years, you are not responsible to file the returns. You have not given enough information as to why she would prefer to file married filing separately or jointly.
- Q. If the TP denies tax liability, does the IRS always send a final notice-right to hearing notice after the CP-504?
- A: To further elaborate Mr. Greenberg's response, the notice you were sent was for collections related activity. If you are still disputing the underlying tax liability you should also seek a tax attorney to determine whether you are eligible for an audit reconsideration or could file an Offer In Compromise Doubt as to Liability.