Michelle E. Espey

Experience

1. Partner

   Farrell Fritz, P.C

   Nov 2019 — Present

   Michelle counsels clients on a broad range of tax matters, from representing individuals and business at all stages of Federal, State and City tax disputes to advising clients on the tax aspects of various transactions. Her clients include high net worth individuals and closely held businesses. She also counsels nonprofit organizations on issues relating to compliance and tax-exempt status. Michelle has helped countless individuals over the years become compliant with their U.S. tax obligations, by means of the Internal Revenue Service\'s Offshore Voluntary Disclosure Programs, Streamlined Compliance Procedures, Delinquent FBAR Submission Procedures and Delinquent International Information Return Submission Procedures. She advises clients on FATCA compliance issues, information reporting and withholding obligations, and cross-border tax issues related to inbound transactions. Michelle regularly represent taxpayers before the Internal Revenue Service, New York State Department of Taxation and Finance, New York City Department of Finance, and in the United States Tax Court. Representative matters include:• Individual and Business Tax Audits• Administrative Protests, Collection Due Process & Equivalent Hearing Requests, Requests for Penalty Abatement, U.S. Tax Court Filings• Assistance for Non-Filers and Domestic Voluntary Disclosures• New York State and New York City Residency Planning & Audits• Trust Fund Recovery Penalties/Responsible Person Assessments• Worker Classification Issues• Sales & Use Tax Audits, Planning and Compliance• Innocent Spouse Claims • Liens, Levies, Warrants, Property Seizures & Driver’s License Suspensions• Offers in Compromise• Payment Agreements Michelle has also represented clients before the Pension Benefit Guarantee Corporation on matters concerning pension plan terminations, minimum funding deficiencies, excise tax and statutory liens.

Education

• College of the Holy Cross

  Bachelor's degree, English

  1999

• Quinnipiac University School of Law

  Juris Doctor

  2003