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Pietra Zaffram
D: (716) 200-5112  
pzaffram@HarrisBeach.com
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Pietra G. Zaffram

  Member

Legal Teams Co-Leader -  
Tax
(716) 200-5112  |
  pzaffram@HarrisBeach.com
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Twitter
“At Harris Beach, we work in an atmosphere of ingenuity, entrepreneurial spirit and service, allowing us to foster strong connections within our firm and the clients we serve.”
Profile
Representative Matters
Professional and Civic
Areas of Experience
Admissions
Education
Location

Pietra is a member of the Public Finance and Economic Development Practice Group, where she focuses her practice on federal and state tax law in the areas of municipal law and state and local finance law, with particular emphasis on tax-exempt financings and corporate tax matters. In the area of public finance, Pietra has assisted with numerous tax-exempt bond financings and has experience conducting tax due diligence review and drafting tax documents required for tax-exempt bond closings.

As tax counsel, Pietra also provides tax advice relating to the structuring of financings to comply state and federal tax law, addressing ongoing arbitrage and rebate issues, determining qualified versus unqualified costs, and reviewing reissuance questions. Pietra represents clients in federal and New York state tax disputes from the audit level through the appellate process with respect to controversies involving taxes such as business tax, personal income tax, and sales and use tax.

In connection with her economic development practice, Pietra has advised municipalities at all stages of the annexation process, from planning to adoption to, in certain cases, defending municipal annexation actions. Pietra assists companies in obtaining tax savings through transactions with Industrial Development Agencies and Local Development Corporations, and provides counsel on the federal Opportunity Zones Program. 

Prior to joining Harris Beach, Pietra was an associate in the office of a “Big 4” New York City accounting firm where she consulted individual and corporate clients on audit defense of New York state and New York City income and net worth based franchise taxes.

  • Co-leader as independent counsel to international client in connection with corporate financial investigation, including co-managing Harris Beach’s relationship with the client to conduct multistate investigations.
  • Represented an Erie County Local Development Corporation in a multimillion dollar brownfield site acquisition and remediation project to transform a component part of the former historical Bethlehem Steel Corporation facility located in Lackawanna, New York.
  • Matter of Wendt, New York Division of Tax Appeals, ALJ, DTA Nos. 824856; 824857; 824858; 824859,
    November 6, 2014. Successfully represented S Corp shareholders’ claims for Qualified Empire Zone Enterprise (QEZE) tax credits.
  • In Re Forestview Restaurant, LLC, New York Division of Tax Appeals, ALJ, DTA Nos. 823465 and 823466,
    June 28, 2012. Successfully represented taxpayer in defense of sales and use tax audit. In Re Eastern Paramedics, Inc. and Lasalle Ambulance, Inc., New York Division of Tax Appeals, ALJ, DTA Nos. 822836 and 822837, September 2, 2010. Successfully represented the taxpayers’ claims for qualified empire zone enterprise (QEZE) sales tax exemptions for purchases of medical supplies that were used on ambulances.
  • In Re Chapin Manufacturing, Inc., New York Division of Tax Appeals, ALJ, DTA No. 822653, April 1, 2010. Successfully represented the taxpayer’s entitlement to a qualified empire zone enterprise (QEZE) credit for eligible real property taxes on a combined return in the name of the taxpayer and its subsidiaries for New York corporate income tax purposes.

Professional and Civic

  • American Academy of Attorney-CPAs (AAA-CPA), member
  • National Association of Bond Lawyers, member
  • University at Buffalo School of Management Alumni Association, member, board of directors
  • University at Buffalo School of Law Alumni Association, past president
  • Child and Family Services, Ambassador Committee
  • Buffalo Academy of the Sacred Heart, Advancement Committee
  • Junior League of Buffalo, sustainer member

Recognition

  • Buffalo Law Journal and Buffalo Business First, Legal Elite of Western New York, 2018 and 2019
  • United Way of Buffalo & Erie County, Six Sigma Yellow Belt Certification, 2015
  • Buffalo Business First, 40 Under 40, 2013
  • Buffalo Business First and Buffalo Law Journal, Buffalo’s Who’s Who in Law, 2012

Legal Practices

Government Compliance and Investigations
Public Finance and Economic Development
Tax

Industry Teams

Cannabis
Financial Institutions and Capital Markets
Food and Beverage
Telecommunications and Media

New York

U.S. District Court, New York - Western District

State University of New York at Buffalo School of Law

JD
2001

State University of New York at Buffalo

BS
1996
cum laude
Buffalo, NY Office
All Insights, All Publications, Firm Seminar |
 July 26, 2019
Harris Beach Webinar Outlines Ways to Maximize Benefits of Qualified Opportunity Zones
New York state has designated 514 census tracts as Qualified Opportunity Zones. Census tracts qualify as opportunity zones if they have been...read more
All Insights, All Publications, Legal Alert |
 June 7, 2019
Treasury Releases Second Round of Proposed Opportunity Zones Regulations
On April 17, 2019, the Treasury released long-awaited additional regulations and guidance with respect to Section 1400Z-2 of the Internal Re...read more
All Insights, All Publications, Legal Alert |
 December 27, 2018
White House Opportunity and Revitalization Council to Facilitate Investment in Opportunity Zones
President Trump has established the White House Opportunity and Revitalization Council (the “Council”) by Executive Order 13853 (“Order”) is...read more
All Insights, All Publications, Legal Alert |
 December 18, 2018
New York State Authorities Budget Office Issues Regulations Governing Financial Assistance Processes of Industrial Development Agencies
This month, the Authorities Budget Office issued regulations to increase the accountability, and to improve the efficiency and transparency,...read more
All Insights, All Publications, Legal Alert |
 October 24, 2018
IRS Issues Proposed Regulations and Guidance on Opportunity Zones
On October 19, the IRS and Treasury Department issued long-awaited proposed regulations, Revenue Ruling 2018-29 (the “Revenue Ruling”), and ...read more
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(866) 999-0659

Pietra G. Zaffram

pzaffram@HarrisBeach.com
D: (716) 200-5112
Buffalo, NY Office
Pietra Zaffram
https://www.harrisbeach.com/people/zaffram-pietra/

■ Areas of Expertise

Government Compliance and Investigations Legal Practice
Public Finance and Economic Development Legal Practice
Tax Legal Practice
Cannabis Industry Team
Financial Institutions and Capital Markets Industry Team
Food and Beverage Industry Team
Telecommunications and Media Industry Team

■ Profile

Pietra is a member of the Public Finance and Economic Development Practice Group, where she focuses her practice on federal and state tax law in the areas of municipal law and state and local finance law, with particular emphasis on tax-exempt financings and corporate tax matters. In the area of public finance, Pietra has assisted with numerous tax-exempt bond financings and has experience conducting tax due diligence review and drafting tax documents required for tax-exempt bond closings.

As tax counsel, Pietra also provides tax advice relating to the structuring of financings to comply state and federal tax law, addressing ongoing arbitrage and rebate issues, determining qualified versus unqualified costs, and reviewing reissuance questions. Pietra represents clients in federal and New York state tax disputes from the audit level through the appellate process with respect to controversies involving taxes such as business tax, personal income tax, and sales and use tax.

In connection with her economic development practice, Pietra has advised municipalities at all stages of the annexation process, from planning to adoption to, in certain cases, defending municipal annexation actions. Pietra assists companies in obtaining tax savings through transactions with Industrial Development Agencies and Local Development Corporations, and provides counsel on the federal Opportunity Zones Program. 

Prior to joining Harris Beach, Pietra was an associate in the office of a “Big 4” New York City accounting firm where she consulted individual and corporate clients on audit defense of New York state and New York City income and net worth based franchise taxes.

■ Representative Matters

  • Co-leader as independent counsel to international client in connection with corporate financial investigation, including co-managing Harris Beach’s relationship with the client to conduct multistate investigations.
  • Represented an Erie County Local Development Corporation in a multimillion dollar brownfield site acquisition and remediation project to transform a component part of the former historical Bethlehem Steel Corporation facility located in Lackawanna, New York.
  • Matter of Wendt, New York Division of Tax Appeals, ALJ, DTA Nos. 824856; 824857; 824858; 824859,
    November 6, 2014. Successfully represented S Corp shareholders’ claims for Qualified Empire Zone Enterprise (QEZE) tax credits.
  • In Re Forestview Restaurant, LLC, New York Division of Tax Appeals, ALJ, DTA Nos. 823465 and 823466,
    June 28, 2012. Successfully represented taxpayer in defense of sales and use tax audit. In Re Eastern Paramedics, Inc. and Lasalle Ambulance, Inc., New York Division of Tax Appeals, ALJ, DTA Nos. 822836 and 822837, September 2, 2010. Successfully represented the taxpayers’ claims for qualified empire zone enterprise (QEZE) sales tax exemptions for purchases of medical supplies that were used on ambulances.
  • In Re Chapin Manufacturing, Inc., New York Division of Tax Appeals, ALJ, DTA No. 822653, April 1, 2010. Successfully represented the taxpayer’s entitlement to a qualified empire zone enterprise (QEZE) credit for eligible real property taxes on a combined return in the name of the taxpayer and its subsidiaries for New York corporate income tax purposes.

■ Professional and Civic

  • American Academy of Attorney-CPAs (AAA-CPA), member
  • National Association of Bond Lawyers, member
  • University at Buffalo School of Management Alumni Association, member, board of directors
  • University at Buffalo School of Law Alumni Association, past president
  • Child and Family Services, Ambassador Committee
  • Buffalo Academy of the Sacred Heart, Advancement Committee
  • Junior League of Buffalo, sustainer member

■ Admissions

  • Buffalo Law Journal and Buffalo Business First, Legal Elite of Western New York, 2018 and 2019
  • United Way of Buffalo & Erie County, Six Sigma Yellow Belt Certification, 2015
  • Buffalo Business First, 40 Under 40, 2013
  • Buffalo Business First and Buffalo Law Journal, Buffalo’s Who’s Who in Law, 2012

■ Education

State University of New York at Buffalo School of Law
 ,JD
 ,2001
State University of New York at Buffalo
 ,BS
 ,1996
 ,cum laude

Harris Beach and its subsidiaries provide a full range of legal and professional services for clients across New York state, as well as nationally and internationally. Harris Beach is among the country’s top law firms as ranked by The National Law Journal and is among the BTI Elite law firms based on in-depth interviews of more than 600 corporate counsel at the world’s largest and most influential companies. Our clients include Fortune 100 corporations, privately-held companies, emerging businesses, public sector entities, not-for-profit organizations and individuals. Principal industries we represent include education, energy, financial, food and beverage, health care, insurance, manufacturing, medical and life sciences, real estate developers, and state and local governments and authorities.

Industry Teams
Automotive and Vehicle Dealerships
Cannabis
Construction and Surety
Educational Institutions Higher Ed
Educational Institutions K-12
EMS and Fire Protection Providers
Energy
Financial Institutions and Capital Markets
Food and Beverage
Health Care
Industrial and Consumer Manufacturing
Medical and Life Sciences
Municipalities and Local Agencies
Nanotechnology
Photonics
Racing and Gaming
Real Estate Developers
Science and Technology
Telecommunications and Media
Unmanned Aircraft Systems
USA Collegiate Sports
Veterinary Medicine

Practices
Alternative Dispute Resolution
Appellate
Business and Commercial Litigation
Collection Law
Commercial Real Estate
Corporate
Cybersecurity Protection and Response
Diversity Compliance
E-Discovery (e-infoSM)
Employee Benefits
Employment Litigation
Environmental Law
Financial Restructuring, Bankruptcy and Creditors’ Rights
Government Compliance and Investigations
Health Law
Immigration Law
Insurance Coverage
Intellectual Property Law
International Trade Law
Internet Law
Labor and Employment Law
Mass Torts and Industry-Wide Litigation
New Markets Tax Credit
Patent, Trademark and Copyright Law
Product Liability and Comprehensive General Liability
Public Finance and Economic Development
Real Property Valuation Litigation
Residential Real Estate
Sports Law
Tax Law
White Collar Crime
Wills, Trusts and Estates

Consulting Services
HB Solutions LLC
Collegiate Sports Compliance
Data Privacy and Cybersecurity
Economic Development and Public Affairs
Educational Institution Assistance
EMRG® (E-Discovery Management Resources Group)
Energy
Health and Human Services
Human Resources
Information Technology
Marketing and Communication Services
Municipal and Local Agency Assistance

HB Cornerstone LLC
Owner Representation
Design Services
Facilities Consulting
Move Management

Caetra.io
CyMetric (Cybersecurity Regulation Compliance Software)

Offices throughout New York:

Albany
677 Broadway
Albany, NY 12207
518-427-9700

Buffalo
726 Exchange Street
Buffalo, NY 14210
716-200-5050

Ithaca
119 East Seneca Street
Ithaca, NY 14850
607-273-6444

Long Island
333 Earle Ovington Boulevard
Uniondale, NY 11553
516-880-8484

New York City
100 Wall Street
New York, NY 10005
212-687-0100

Rochester
99 Garnsey Road
Pittsford, NY 14534
585-419-8800

Saratoga Springs
513 Broadway
Saratoga Springs, NY 12866
518-587-0551

Syracuse
333 West Washington Street
Syracuse, NY 13202
315-423-7100

White Plains
445 Hamilton Avenue
White Plains, NY 10601
914-683-1200

Offices also in:

New Haven, CT
195 Church Street
New Haven, CT 06510
203-784-3159

Newark, NJ
One Gateway Center
Newark, NJ 07102
973-848-1244

Attorney Advertising. Prior results do not guarantee a similar outcome.
© 2022 Harris Beach PLLC

Content current as of May 26, 2022 8:09 pm
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