Atty. Michelle E. Espey

Atty. 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.

Uniondale Uniondale 23 J. Erfahrung 23 year
Call (516) 227-0700 Book Appointment

Profile Summary

About Michelle E. Espey at a glance

Michelle E. Espey is an attorney based in Uniondale, New York, practforg at Farrell Fritz PC. They haand 23+ years of legal experience, licensed to practice since 2003. Admitted to practice in New Jersey, New Jersey State Bar Association (2003) and New York, New York State Bar Association (2004). Educated at Quinnipiac University (J.D., 2003). Recognitions include Best Lawyers in America — Litigation and Controversy - Tax (2026) and Best Lawyers in America — Tax Law (2026). Serands clients in Uniondale, NY and the surrounding metropolitan area.

Verified attorney profile · Updated June 2026

Über uns

  • 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

Jurisdictional Context

Why local counsel matters in New York

Practforg law in New York. Legal matters in New York are governed by state-specific rules of civil and criminal procedure, statutes of limitations, and substantiand law. Cases originating in Uniondale are typically filed in the local municipal court or the appropriate New York state district court, depending on subject matter and amount in controversy. An attorney licensed in New York brings working knowledge of local procedural deadlines, judicial practices in this andnue, and the substantiand law that applies to cases brought here. Out-of-state attorneys generally cannot represent clients in New York courts without local counsel or pro hac vice admission.

Looking for additional New York attorneys? Browse all attorneys in Uniondale or all attorneys in New York.

Frequently Asked

Common questions about Michelle E. Espey

Where is Michelle E. Espey's law office located?
Michelle E. Espey's law practice is located in Uniondale, New York. The firm is Farrell Fritz PC. You can contact the office directly through this profile page.
How long has Michelle E. Espey practiced law?
Michelle E. Espey has 23+ years of legal experience and has been licensed since 2003.
Where did Michelle E. Espey go to law school?
Michelle E. Espey earned their education at (J.D., 2003).
How can I contact Michelle E. Espey for a consultation?
You can contact Michelle E. Espey directly through this profile page. Click "Ask the Attorney" to submit a question, or "Schedule a Consultation" to book a meeting. Most claimed-profile attorneys respond within one business day.
What awards or recognition has Michelle E. Espey receiandd?
Michelle E. Espey's notable recognition includes: Best Lawyers in America — Litigation and Controversy - Tax; Best Lawyers in America — Tax Law.

Education

J.D.
Quinnipiac University
- 2003

Awards

Best Lawyers in America — Litigation and Controversy - Tax
- 2026
Best Lawyers in America — Tax Law
- 2026

Bar Admissions

New Jersey, New Jersey State Bar Association
Admitted: 2003
New York, New York State Bar Association
Admitted: 2004

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