Pietra Zaffram on light blue and white bokeh banner

Pietra G. Zaffram


Pietra is a member of the firm’s Real Estate & Finance Group, where she focuses her practice on federal and state tax law, with particular emphasis on tax-exempt financings and state and local finance law. 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 with state and federal tax law, addressing ongoing arbitrage and rebate issues, determining qualified versus unqualified costs, and reviewing reissuance questions.

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.

In the area of tax controversy, 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 municipal annexation process, from planning and adoption, to defending against contested annexation actions.


University at Buffalo, B.S., cum laude

University at Buffalo School of Law, J.D.


  • New York

Representative Work

  • Successfully represented taxpayers' claims for sales tax exemptions for purchases of medical supplies.
  • Successfully represented taxpayer in defense of multi-million dollar sales and use tax assessment.
  • Successfully represented S Corp shareholders’ claims for certain New York QEZE tax credits.
  • Successfully represented individual in defense of multi-million dollar residency audit assessment.
  • City Council of City of Jamestown v. Town Council of Town of Ellicott, 175 A.D.3d 974, 105 N.Y.S.3d 321 (4th Dep’t 2019) – successfully secured dismissal of annexation petition as untimely.


  • Buffalo Business First – Legal Elite 2019
  • Business First of Buffalo – Legal Elite 2018
  • Business First of Buffalo “40 Under 40” – 2013
  • Business First of Buffalo “Who’s Who in Law” – Public Finance, 2013

News & Insights


  • Sustainer Member, Junior League of Buffalo
  • Volunteer, Kevin Guest House


  • Member, American Academy of Attorney-CPAs (AAA-CPA)
  • Member, National Association of Bond Lawyers
  • Board of Directors, University at Buffalo School of Management Alumni Association
  • Past President, University at Buffalo School of Law Alumni Association
Jump to Page

Necessary Cookies

Necessary cookies enable core functionality such as security, network management, and accessibility. You may disable these by changing your browser settings, but this may affect how the website functions.

Analytical Cookies

Analytical cookies help us improve our website by collecting and reporting information on its usage. We access and process information from these cookies at an aggregate level.

Pietra G. Zaffram / News & Insights