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Michelle E. Espey

Counsel
T: (516) 873-2000 Ext. 259
F: (516)-873-2010
E: mespey@moritthock.com

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Michelle E. Espey is Counsel with the firm and leads the firm’s Women’s Initiative, a program dedicated to the recruitment, retention, and advancement of women attorneys.

Ms. Espey concentrates her practice in the area of tax law.  She 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 structured transactions.  Ms. Espey also advises nonprofit organizations on issues relating to their tax-exempt status.

Ms. Espey has helped countless individuals and corporations 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 counsels clients on FATCA compliance issues, information reporting and withholding obligations, and cross-border tax issues related to inbound transactions.

Ms. Espey regularly represents clients before the Internal Revenue Service, New York State Department of Taxation and Finance, New York City Department of Finance, and the United States Tax Court.  Client matters include:

  • Individual and Business Tax Audits
  • Administrative Protests, Collection Due Process and Equivalent Hearing Requests, Requests for Penalty Abatement, and U.S. Tax Court Filings
  • Assistance for Non-Filers and Domestic Voluntary Disclosures
  • New York State and New York City Residency Planning and Audits
  • Trust Fund Recovery Penalties/Responsible Person Assessments
  • Worker Classification Issues
  • Sales and Use Tax Audits, Planning and Compliance
  • Innocent Spouse Claims
  • Liens, Levies, Warrants, Property Seizures and Driver’s License Suspensions
  • Offers in Compromise
  • Payment Agreements

Ms. Espey also represents clients before the Pension Benefit Guarantee Corporation on matters concerning pension plan terminations, minimum funding deficiencies, excise tax and statutory liens.

Ms. Espey frequently publishes and lectures on issues concerning tax related matters.

Education

Quinnipiac University School of Law, J.D. 2003
Award for Excellence in Tax Advocacy
Outstanding Legal Scholarship Award
Award for Excellence in Clinical Work
Service to the Community Award

College of the Holy Cross, B.A. 1999

Admissions

Ms. Espey is admitted to practice in New York and New Jersey.  She is also admitted to practice before the United States Tax Court.

Affiliations

Ms. Espey currently serves as a Contributing Editor of Tax Law for the American Bar Association’s Business Law Today publication.  She is a member of the Nassau County Bar Association and past Co-Chair of its Tax Law Committee.  Michelle is also a member of the American Bar Association’s Tax Section and the New York State Bar Association.  She previously served as Vice Chair of the Professional Skills Development Task Force for NYSSCPA’s Nassau Chapter and continues to be actively involved with the NYSSCPA Suffolk Chapter’s General Taxation Committee.

Recognitions

2019-Who’s Who In Women In Professional Services, Long Island Business News

 

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