Zal Kumar is a partner in Mayer Brown's New York office and a member of the State & Local Tax (SALT) practice. He provides both transactional tax planning advice and tax controversy assistance. He concentrates on matters involving asset managers, commercial and investment banks, financial services providers, technology companies, and companies that do business in New York, with respect to all state tax types. Zal was previously elected shareholder of a law firm in Los Angeles, California and then served as the director of business tax services for the New York City Department of Finance (DOF).

Zal regularly advises on public and private corporate transactions, investment fund formation and operation, state tax planning strategies, leasing and lending transactions, the tax consequences of entering or expanding in US markets, real estate investments, and residency planning. He also consistently counsels clients in complex disputes before state tax departments, administrative tribunals, and the New York Attorney General’s Office.

Zal brings distinguished government experience to bear in finding solutions and achieving results. During his tenure with DOF, he was a principal drafter of New York City’s 2015 corporate tax reform legislation and spearheaded a variety of audit policies under the City’s Unincorporated Business Tax. He was responsible for managing legislation, counseling the audit division, and developing legal guidance. He also handled DOF’s engagement in claims brought under the New York State False Claims Act.

He is co-chair of the Local Tax Subcommittee of the American Bar Association Tax Section.


Vanderbilt University, BA, cum laude
Dean's List

George Washington University Law School, JD

New York University School of Law, LLM


  • New York
  • California