
About Our Firm
Utah Tax Attorneys Fighting for Your Rights Since 1989
We are a full-service tax law firm with more than 100 years of cumulative experience helping individuals and businesses deal with all of their tax issues. We fight the IRS to achieve the best possible outcome for you.
Our Story
Michelle Turpin P.C. began with a simple conviction: no one should have to face the IRS alone. With nearly 40 years of experience, Michelle has guided thousands of individuals and businesses through audits, collections, appeals, and complex settlement negotiations.
As the firm grew, so did its capabilities. We added bankruptcy law to address the many situations where tax debt and financial hardship overlap, and we welcomed attorneys with deep federal experience, including a former IRS Chief Counsel attorney who once represented the government in some of its most complex cases.
Today, with offices serving the Greater Salt Lake City area and southern Utah, our team brings more than 100 years of cumulative experience exclusively practicing tax law. We remain what we have always been: a client-first firm where experienced attorneys and professionals personally handle every matter, from the first consultation through final resolution.

100+
Years of Cumulative Experience
2
Utah Offices
1000s
Cases Resolved
50
States Served
Milestones Along the Way
Michelle Turpin graduates from University of Utah School of Law and begins her career in tax law, later earning an LL.M. in Taxation from University of San Diego.
The firm takes shape as Michelle builds a practice focused exclusively on tax controversy, representing taxpayers before the IRS and Utah State Tax Commission.
The firm expands into bankruptcy law, becoming a full-service tax and bankruptcy practice capable of handling complex financial distress cases.
Richard Kennedy joins after retiring from the IRS Office of Chief Counsel, deepening the firm's federal litigation and trust-fund expertise.
A second office opens in St. George, extending the firm's reach across southern Utah and improving access for clients statewide.
With more than 100 years of cumulative experience, the team continues to represent taxpayers nationwide before the IRS and state taxing authorities.
Meet Our Team
Every case at Michelle Turpin P.C. is handled by experienced attorneys and tax professionals. Get to know the team that will fight for you.

Michelle Turpin
Attorney
With nearly 40 years of experience representing taxpayers before the IRS and state taxing authorities, Michelle Turpin is recognized as one of Utah's leading tax controversy attorneys. She has successfully handled thousands of complex tax cases, from routine audits to high-stakes criminal tax investigations.
- Juris Doctor, University of Utah School of Law (1989)
- LL.M. Masters in Taxation, University of San Diego (1990)
- Former intern, IRS Office of District Counsel
- Admitted to practice before Utah, Federal District Court and U.S. Tax Courts
- Specializes in federal and state tax controversy, criminal tax defense, and complex tax planning

Spencer Evans
Attorney
Spencer Evans brings nearly 20 years of exclusively practicing tax law. He started his career as a state tax attorney working for a state taxing agency and has significant experience working as a tax attorney for Big 4 accounting firms. His unique background provides invaluable insight into how both sides approach tax controversies.
- Juris Doctor, Florida State University School of Law (2005)
- Admitted to practice before Arizona, Utah, Federal District and U.S. Tax Courts
- Former government tax attorney
- 13+ years at PwC and Deloitte representing taxpayers before state taxing agencies nationwide
- Nationwide sales tax audit defense specialist
- Expert in reverse sales tax audits and refund procurement
- Multi-state tax controversy resolution
- Federal and state tax appeals representation

Staci Spencer
Enrolled Agent Tax Professional
As a federally licensed Enrolled Agent, Staci Spencer has the authority to represent taxpayers before the IRS in all matters. Her comprehensive understanding of tax law and procedures makes her an invaluable advocate for our clients.
- Bachelor's degree in Accounting, Montana State University
- Member, National Association of Enrolled Agents
- 15+ years of tax controversy and resolution experience
- Specializes in collection defense and penalty abatement
- Expert in individual and business tax preparation and compliance

Richard Kennedy
Attorney of Counsel
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.
- B.A. with High Honors, Brigham Young University Honors Program (1970)
- J.D., University of Utah (1973), Schiller Scholarship recipient
- Retired from the IRS Office of Chief Counsel
- Former National Trust Coordinator
- Published author in tax law journals including Taxes
- Admitted to practice in Utah, California, U.S. Tax Court, and various Federal Courts

Sandra Fratto
Legal Assistant
Sandra Fratto brings over 30 years of legal experience across multiple practice areas, with specialized expertise in tax law matters. Her attention to detail and client-focused approach ensures every case receives thorough preparation and support.
- Over 30 years of legal experience
- Specialized expertise in tax law matters
- Thorough case preparation and client support
Why Clients Trust Us
Insider Knowledge
With a former IRS Chief Counsel attorney on our team, we understand the IRS from the inside out — and use that knowledge to your advantage.
Personal Attention
Your case is handled directly by an attorney, not passed to a paralegal. We take the time to understand your situation and explain every step.
Proven Advocacy
Nearly four decades of resolving audits, collections, appeals, and bankruptcies have taught us what works — and how to get results.
Our Offices
Salt Lake City
Creekside Office Plaza
4764 South 900 East
Salt Lake City, UT 84117
St. George
162 N. 400 E St., Suite A-204
St. George, UT 84770
Ready to Put Our Experience to Work?
Contact us today for a confidential consultation. We'll review your situation and help you understand your options.