Professional Experience

Michelle is an associate attorney in FRB’s Taxation, Private Client, and Emerging Technologies Groups. Her tax planning practice focuses on taxation as it relates to Section 1031 and 1033 exchanges, Qualified Opportunity Zone investments, digital assets, corporate and partnership reorganizations, wealth transfer among families, and private equity fund formation. Her tax controversy practice includes representing clients before the Internal Revenue Service, the New York State Department of Taxation and Finance, and the New York City Department of Finance; matters include disputes related to income, franchise, and real property transfer taxes.

She received her Juris Doctor magna cum laude from Quinnipiac University School of Law and her B.A. in Spanish language summa cum laude from Fairfield University. She is an active member of the State and Local Tax Committee of the New York City Bar Association.


  • Quinnipiac University School of Law – Juris Doctor, magna cum laude
  • Fairfield University – Bachelor of Arts, Spanish, summa cum laude

Professional Affiliations

  • New York City Bar Association – State and Local Tax Committee


The Reality of How the Law and the Metaverse IntersectOrange County Business Journal, (2023, February 7). 

We Need a Practical Approach to Digital Asset GuidanceTax Notes, (2023, March 27).

The Character of Staking Rewards: Interest, Rent, Royalties, or a Hidden Partnership?Civic Research Institute, (2023, Fall).

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