BEGIN:VCARD
VERSION:4.0
N:Espey;Michelle;E.;;
FN:Michelle E. Espey
PHOTO;ENCODING=b;TYPE=JPG: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
ORG:Farrell Fritz;
TITLE:Partner
EMAIL;type=INTERNET;type=WORK;type=pref:mespey@farrellfritz.com
TEL;type=WORK;type=VOICE:(516) 227-0631
item1.ADR;type=WORK;type=pref:;;400 RXR Plaza;NY;Uniondale;11553;USA
item1.X-ABADR:us
item2.URL;type=pref:https://www.farrellfritz.com
NOTE;CHARSET=UTF-8:Michelle E. Espey advises individuals, partnerships, businesses and not-for-profit corporations with respect to the application and interpretation of tax policies and laws.
END:VCARD