The best way to look at frictional forces on the tires for a car is to consider fake forces. Trust me that this is the best way to go. But what is a fake force? First, what is a “real” force. Real forces are interactions between two objects. Some examples are friction, gravity and the normal force (the force between two surfaces pushing on each other). With real forces, we can say the total force on some object is equal to the time rate of change of momentum. Of course this force-momentum relationship only works in an inertial reference frame (one that is not accelerating).
What force makes the car accelerate? The frictional force from the front wheels (since it is a front wheel drive car). Here is a diagram of the forces on the car including the fake force.
You wouldn’t want to calculate torque around the back wheel because the normal force on the back wheel wouldn’t be in the equation. You would find that with increased acceleration, there is an increased normal force on the rear wheels. There is one other very similar situation.