Professional Acknowledgements
  • Named to Business North Carolina magazine's 2014 and 2015 Legal Elite for Estate Planning
Education
  • BBA, University of Texas, 1980, highest honors
  • JD, University of North Carolina, 1997 with honors; Order of the Coif; Business Manager, NC Journal of International Law & Commercial Regulation.


Bar and Court Admissions
  • NC State Bar and Courts, 1997
  • U.S. Tax Court

Sue A. Sprunger, Attorney at Law


By staying current on the latest developments in tax law and bringing more than thirty (30) years of experience in the tax arena (including experience with the IRS, as a CPA and then as an attorney), I am able to provide a full range of services in the areas of Federal and state taxation, business law, estate planning and estate administration.


My practice focuses on structuring and negotiating business transactions, Federal and North Carolina tax planning and controversy, wealth and estate planning, estate administration (probate), and formation and planning for for-profit and nonprofit entities.


My extensive experience includes advising clients in the following areas:


  • Structuring and negotiating tax aspects of transactions utilizing corporations, trusts, partnerships and limited liability companies.


  • Advising Executors, trustees and other fiduciaries regarding estates, trusts and guardianships.  Preparing and filing appropriate probate and guardianship documents.


  • Planning and structuring estate plans for individuals, including basic estate planning and estate planning for high net worth individuals.  Estate planning includes preparation of Wills, trusts (if needed), and advanced directives (such as powers of attorney, health care powers of attorney and living wills).


  • Forming and providing tax and corporate advice to corporations, partnerships, limited liability companies, tax exempt organizations and other nonprofit entities.


  • Representing taxpayers before the Internal Revenue Service, the Tax Court and the North Carolina Department of Revenue.


  • Protesting and negotiating Federal and North Carolina tax assessments.


  • Advising entities regarding Federal and North Carolina payroll and employment taxes, sales and use taxes, and franchise and income taxes.


Contact Number:  919-650-1430

Professional Affiliations

  • North Carolina Bar Assn. Sections:  Business Law, Tax Law, Estate Planning & Fiduciary Law
  • North Carolina Bar Assn. Council Member, Estate Planning & Fiduciary Law Section (2012-2017)
  • Wake County Estate Planning Council Member
  • Certified Public Accountant:  Texas, North Carolina