Line a baking sheet with a piece of parchment paper.
Place taffy candy pieces onto a microwave-safe plate, and heat in microwave oven until warm and soft, 5 to 10 seconds. Check after 5 seconds to prevent candy from becoming too hot.
Place a warmed taffy piece onto a flat work surface and pat out to form a 1 1/2-inch circle.
Cut the circle into quarters.
Place an almond onto each quarter-circle, and enclose the almond in the taffy. Repeat for remaining taffy and almonds. Let the taffy-covered almonds cool.
Place chocolate chips into a small microwave-safe bowl, and heat chips in microwave oven until shiny and beginning to melt, about 10 seconds. Stir, then repeat microwaving and stirring in 5-second intervals until the chocolate is warm and smooth.
Dip each taffy-wrapped almond in chocolate, place onto the parchment paper, and allow to set until the chocolate is hardened, about 20 minutes.
For a gluten-free version, use gluten-free chocolate.