Michelle Turpin, Attorney
Michelle Turpin is the founder of Michelle Turpin P.C. She has over 30 years representing taxpayer’s in Federal and State controversies (e.g., representation during audits, appeals, collection, Offer in Compromise, Trust Fund Recovery Penalty, levies seizures, failure to file and United States Tax Court litigation). Michelle’s practice also focuses on tax planning for businesses and estates, she is experienced in partnership tax, corporate tax, individual income tax, estate tax, fundamental estate planning, entity formation and asset protection planning.
In addition to her legal work, Michelle has served as a board member for several Utah non-profit, tax-exempt organizations. She also enjoys being involved in various political activities. Michelle was born in Utah where she has lived for most of her life.
Michelle graduated from the University of Utah with a B.A. in Finance in 1986. Michelle received her Juris Doctor degree from the University of Utah, School of Law in 1989 and her LL.M., Masters in Taxation from the University of San Diego in 1990. After graduating, Michelle served an internship for the Internal Revenue Service, Office of District Counsel in San Diego, California. Prior to forming Michelle Turpin P.C., Michelle practiced in two other Utah firms.
Richard Kennedy, Attorney
Richard Kennedy received his B.A. with High Honors from the Brigham Young University Honors Program in 1970 and his J.D. from the University of Utah in 1973, where he was the Schiller Scholarship recipient.
He retired from the Office of Chief Counsel of the Internal Revenue Service, where he was the National Trust Coordinator and tried numerous cases.
He has written several articles for publication, including: "Ascertainable Standards, Discretionary Powers, and Charitable Remainders," 56 Taxes 78 and "Snakebite: A COBRA Warning," with Charles H. Cowley, 66 Taxes 25, and has written much of the training materials for Internal Revenue Service Attorneys, Agents, and Collection Officers on how to identify, attack, and collect against tax shelter promotions, particularly abusive trusts.
He is admitted to practice before the bars of the States of Utah and California, the United States Tax Court, and various other Federal Courts.
Sandra Fratto, Legal Assistant
I’m Sandra Fratto, Legal assistant at the Law Offices of Michelle Turpin P.C. I was born in Lincoln, Nebraska and later moved and was raised in Salt Lake City, Utah. For thirty (30) years, I worked as a legal assistant in the domestic, probate, personal injury, and most recent tax fields.
For the past two years I have had the pleasure of assisting Michelle Turpin in assessing client’s tax situations with sensitivity and compassion, scheduling consultations, following through with deadlines and helping many clients through difficult times.
I am married to my high school sweetheart, a proud mother of two wonderful children and grandmother of three precious grandchildren. I love horseback riding, camping, and spending time with my family.
Staci Spencer, Enrolled Agent Tax Professional
Staci Spencer is an Enrolled Agent with several years of experience in tax conflict resolution. She is federally licensed as a tax professional to represent taxpayers before the IRS and also has many years of individual and business tax preparation experience. Her objective is to represent the financial position of taxpayers before the Federal or State governmental taxing agencies with the highest degree of intelligence, ethics and professional conduct. She has a Bachelor’s degree in Accounting from Montana State University, many years of experience with small business accounting including payroll tax issues, and is also a member of the National Association of Enrolled Agents and as such, is required to fulfill professional education credits that exceed the IRS’ minimum.
To become an Enrolled Agent, she was required to pass a comprehensive examination covering all aspects of the tax code. While spending her time as a wife, mother of three, tax practitioner and community service volunteer, she made time to prepare for this exam and successfully passed it on the first attempt. In the many years since, she has been developing her skills in tax conflict resolution, with a primary focus on the compliance and collection aspects. She also has a solid foundation of experience in the areas of examination and appeals. When she’s not working on conflict cases or preparing tax returns, she’s spending time with her three kids, taking walks along the river with her husband, reading good books, exploring music, gardening or riding the area’s bike trails.