Michelle E.




T: 516-227-0631

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About Michelle

Michelle E. Espey counsels clients on a broad range of tax matters, from representing individuals and corporations at all stages of Federal, State and New York City tax disputes to advising clients on the tax aspects of various transactions. She regularly represents clients 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.

Michelle has significant experience handling federal and state audits; appeals and administrative protests, collection due process and equivalent hearing requests, and requests for penalty abatement. She assists non-filers by means of the federal and state domestic voluntary disclosure programs. Michelle also assists clients with New York State and New York City residency planning; Trust Fund Recovery Penalty and Officer/Responsible person assessments; worker classification issues; sales and use tax planning and compliance; innocent spouse claims; and federal and state collections matters, including liens, levies, warrants, property seizures, offers in compromise, driver’s license suspensions; and negotiation of payment agreements.

Michelle represents individual U.S. taxpayers residing stateside and abroad in becoming compliant with their U.S. tax and information reporting obligations regarding foreign financial assets. She assists individuals with the IRS’s Streamlined Compliance Procedures, Delinquent FBAR Submission Procedures and Delinquent International Information Return Submission Procedures. Michelle helped countless individuals through the Offshore Voluntary Disclosure Program prior to the program’s termination in Fall 2018. She advises clients on FATCA compliance issues, information reporting and withholding obligations, and cross-border tax issues related to inbound transactions.

Michelle counsels nonprofit organizations on issues relating to compliance and tax-exempt status. She also represents clients before the Pension Benefit Guarantee Corporation on matters concerning pension plan terminations, minimum funding deficiencies, excise tax and statutory liens.

Michelle contributed to the Military VITA Project supported by The American Bar Association Section of Taxation in 2021 and 2022.


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  • College of the Holy Cross
  • Quinnipiac University School of Law

Bar Admissions

  • New York
  • New Jersey

Court Admissions

  • U.S. Tax Court

Affiliations & Appointments

  • Fellow, The New York Bar Foundation
  • Former Contributing Editor of Tax Law, Business Law Today, American Bar Association
  • Former Co-Chair, Tax Law Committee, Nassau County Bar Association
  • Member, Nassau County Bar Association
  • Member, Tax Section, American Bar Association
  • Member, New York State Bar Association
  • Member, General Taxation Committee, NYSSCPA Suffolk Chapter
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Articles & Advisories

Delayed But Not Forgiven: Examining Deferred 2020 Payroll Taxes in M&A Transactions

Due diligence is an essential activity for both buyer and seller success in an M&A transaction. The process allows parties…

November 09, 2020

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Temporary procedures to fax certain Forms 1139 and 1045 due to COVID-19

Fax Form 1139 and Form 1045 to Claim Quick Refunds of the Credit for Prior Year Minimum Tax Liability of…

April 20, 2020

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Tax Challenges & Disputes Update

As the COVID-19 pandemic continues to impact our lives, federal and state taxing authorities understand the challenges individuals and businesses…

April 10, 2020

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FAQs Under The Paycheck Protection Program

As guidance continues to evolve, the Treasury Department has set up a Frequently Asked Questions (“FAQs”) page on their website.…

April 07, 2020

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Paycheck Protection Program: What You Need To Know

To help businesses keep their workforce employed during the COVID-19 crisis, the recently enacted CARES Act established a new loan…

April 04, 2020

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How Clients Can Take Advantage of The IRS Tax Appeals Process

Michelle E. Espey was quoted in a recent Financial Advisor Magazine article on the IRS tax appeals process. “One of…

October 25, 2022

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Surviving Spouses Pose Tricky Relationships For Advisors

The death of a spouse can lead to complex circumstances for advisors if a wealthy survivor never had much to…

August 16, 2021

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Who’s Who in Women in Professional Services – Michelle Espey

Michelle E. Espey is a partner in the tax group at Farrell Fritz, P.C. in Uniondale. Espey counsels clients on…

September 02, 2020

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Press Releases

Michelle E. Espey Has Been Elected as a New York Bar Foundation Fellow

Farrell Fritz is pleased to announce that Michelle E. Espey has been named a Fellow of The New York Bar…

January 04, 2022

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Michelle E. Espey Joins Farrell Fritz’s Tax Department as Partner

Farrell Fritz is pleased to welcome Michelle E. Espey to its Uniondale office as a tax partner. Michelle counsels clients…

December 05, 2019

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Long Island Business News

Who's Who in Women in Professional Services 2019, 2020

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Long Island Business News

Top 50 Women in Business, 2021