Michelle E. Espey

Michelle E. Espey advises individuals, partnerships, businesses and not-for-profit corporations with respect to the application and interpretation of tax policies and laws. Her cases often involve novel, complex problems for which she provides strategic planning and analysis. Clients and colleagues frequently seek Michelle’s counsel with respect to the tax consequences of various transactions and the related tax reporting and compliance obligations.

Michelle is a versatile lawyer who is also known for skillful tax dispute resolution and client advocacy before national and local offices of the Internal Revenue Service, New York State Department of Taxation and Finance, New York City Department of Finance, and United States Tax Court. She has extensive experience representing clients at every stage of disputes, in high-dollar audit, examination and non-compliance cases, as well as complicated and aggressive tax collection matters involving lien, warrant, and levy filings and actions.

Within her practice, Michelle handles New York State residency and other state tax issues. She supports clients in need of federal private letter rulings (PLRs) from the IRS to address particular tax situations. Michelle regularly assists non-filers in becoming compliant via use of federal and state domestic voluntary disclosure programs. Additionally, she helps clients navigate the IRS’s Streamlined Compliance Procedures, Delinquent FBAR Submission Procedures, and Delinquent International Information Return Submission Procedures. Individual U.S. taxpayers residing stateside and abroad seek Michelle’s help to achieve compliance with U.S. tax and information reporting obligations regarding foreign financial assets.

Not-for-profits consult with Michelle when they need assistance navigating tax issues related to entity creation, dissolution, and mergers, as well as operational, employment, compliance, and maintaining tax-exempt status for their mission-driven causes.

A former collegiate athlete and team captain, Michelle is a disciplined, resilient and resourceful attorney. She is a purposeful and determined advocate for clients, and routinely supports her colleagues and team members as a leader at the firm and in the community.