Background & History
Jacob Langley joined Frost Law in December 2025 as an Associate, focusing his practice on business, commercial, and tax litigation. Based in Texas, Jacob helps individuals and business owners navigate complex domestic tax controversies and disputes involving the IRS and the Department of Justice. He has a strong background representing clients in federal tax courts, specifically regarding the Research and Development (R&D) Tax Credit and the Employee Retention Tax Credit (ERTC). After earning his Bachelor of Arts from the University of Georgia and his Juris Doctor from Mercer University School of Law, Jacob refined his skills through years of litigation and trial work across Georgia and Texas. Admitted to the Georgia Bar and various federal districts, Jacob uses his experience in the courtroom and his past work with the Georgia State Legislature to provide clear, effective legal strategies that protect his clients' interests.
Past Employment Positions
Zerbe Miller Fingeret Frank & Jadav, LLP Houston, TX
Litigation Attorney October 2022 – December 2025
• Represent companies and individual clients in federal tax controversy and litigation matters at all stages before the U.S. federal and tax courts
• Active trial team member representing businesses against the Internal Revenue Service and DOJ regarding claimed Research and Development (R&D) Credit
• Manage and analyze complex business and tax matters to advise clients of appliable legal strategies and recourse
• Counsel and defend businesses, including micro-captive insurance companies, against penalties assessed by the IRS
• Litigate and arbitrate cases pertaining to the Employee Retention Tax Credit (ERTC), specifically those involving ERTC “Pop-up Shops”
• Litigate ERTC refund suits against the United States government
• Represent policyholders in insurance coverage disputes regarding property damages
• Conduct comprehensive legal research on relevant laws, regulations, and precedents, and draft high-quality legal documents including pleadings, motions, briefs, and discovery responses to support complex litigation strategies
• Manage all phases of the discovery process, including drafting and responding to discovery
requests, coordinating large-scale document productions, and conducting depositions of fact and expert witnesses
• Represent individuals and businesses in commercial litigation disputes involving breach of
contract, non-compete agreements, fraud, deceptive trade practices, etc.
Buzzell, Welsh & Hill, LLP, Macon, GA
Litigation Attorney November 2018 – October 2022
Law Clerk February 2018 – November 2018
• Provided legal advice to clients concerning business transactions, claim liability, advisability of prosecuting or defending lawsuits, or legal rights and obligations
• Managed jury selections, argued motions, communicated with judges, and questioned witnesses during trial
• Evaluated legal data to determine advisability of defending or prosecuting a lawsuit
• Ascertained the facts of cases by researching and discovering evidence to initiate legal actions or formulate defenses by way of client or third-party interviews
• Conducted research on legal issues in cases regarding personal injury, workers’ compensation, wrongful death, and challenges involving Georgia legal procedures
Energy, Utilities, and Telecommunications Committee, Georgia State Capitol Atlanta, GA
Legal Extern 2017 & 2018 Legislative Sessions
• Conducted legal research and drafted memos and briefs on legislative concerns facing the
committee, specifically matters relating to Georgia and the United States
• Assisted with advising on the legal effects of pressing political issues and legislation and briefed the committee consisting of 24 legislators on a weekly basis
Legal Counsel for Department of Human Services Christiansted, St. Croix, VI
Executive Legal Assistant Summers 2016 & 2017
• Solely managed the territory’s Criminal Victims’ Compensation Program, providing financial
assistance to victims of violent crimes in accordance with statutory and regulatory requirements
• Conducted in-depth investigations and interviewed victims, witnesses, and law enforcement
personnel to assess eligibility and substantiate claims
• Drafted detailed legal opinions and recommendations on compensation awards, applying statutory analysis and factual findings
• Collaborated with law enforcement, prosecutors, and community organizations to support
victims’ access to resources
• Supervised case management, budgeting, and grant reporting to maintain program integrity and funding compliance
Superior Court of the Virgin Islands Christiansted, St. Croix, VI
Judicial Intern June 2016 – August 2016
• Prepared briefs, legal memoranda, and statements of issues involved in civil cases, including appropriate suggestions or recommendations
• Collaborated on multi-party cases concerning asbestos and toxic exposure claims deriving from oil refineries
• Researched laws, court decisions, documents, opinions, briefs, legal procedures of the U.S. Virgin Islands, and other information related to cases before the court
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