Home » Attorney & Staff Directory » Attorneys & Staff by Name » Nicole R. Tzetzo

Nicole R. Tzetzo is a Partner and member of the Firm’s Executive Committee. Ms. Tzetzo concentrates her practice in tax and business matters including corporation and partnership formation, mergers & acquisitions, debt and equity financing, as well as contract matters, including preparation and negotiation of transactional documents. Ms. Tzetzo’s tax practice also extends to the not-for-profit sector where she provides counsel in connection with entity formation, board governance, regulatory compliance and establishment of foundations. She also counsels closely-held businesses and individuals in the areas of estate planning, succession planning, and charitable remainder and life insurance trusts. Ms. Tzetzo has extensive experience in counseling REIT clients to ensure compliance with complex REIT requirements, and also with drafting the tax opinions, officer's certificates, and tax discussions in connection with public stock offerings. In addition, her practice includes representing clients in both federal and state tax disputes including business tax, sales and use tax, and personal income tax. She also counsels clients on state and local taxes and helps clients' understand their exposure and obligations in various jurisdictions which they do business.

Education:

Xavier University (B.S./B.A., cum laude, University Scholar, 1995); Columbus School of Law, Catholic University of America (J.D., 1998)

Admissions:

New York State; U.S. Tax Court

Principal Area(s) of Practice:

Estates & Trusts; Mergers & Acquisitions; Not for Profit, Real Estate Investment Trusts, Succession Planning; Tax

Experience:

Prior to joining the Firm, Ms. Tzetzo was an Associate at Damon Morey, LLP. She began her career as a Tax Consultant at Deloitte & Touche LLP, and then as a Senior Tax Consultant for Ernst & Young, LLP.

Memberships & Offices:

Tax Section, American Bar Association; Trusts & Estates Section, New York State Bar Association; Erie Bar Association

Community Service:

• Member, Board of Trustees, Buffalo Philharmonic Orchestra (2010-Present)
• Member, Board of Directors, Foundation of the Roman Catholic Diocese of Buffalo (2012 – Present)

Awards & Achievements:

Recipient, "40 Under 40" Award, presented by the Business First of Buffalo (2011)

Listed, Woodward White list of Best Lawyers in America

Listed, Who’s Who in Law, published annually by the Business First of Buffalo