Zal Kumar is a partner in Mayer Brown's New York office and a member of the State & Local Tax (SALT) practice. He focuses his practice on the full range of SALT legal services, with a particular emphasis on the financial services sector. He was previously the director of business tax services for the New York City Department of Finance (DOF).

Zal is a highly accomplished lawyer with a distinguished history of legislative initiatives and audit assistance. During his tenure with DOF, he was responsible for supporting legislative, regulatory and compliance initiatives; providing legal guidance in business and excise tax audits; and drafting and publishing technical memoranda, notices, and audit policies and procedures. In particular, 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 also managed DOF’s engagement in claims brought under the New York State False Claims Act.

In connection with his roles at DOF, Zal dealt extensively with a broad range of government officials in New York State and City government, as well as business groups and the general public. He built an excellent reputation within and without government as a knowledgeable, effective, and fair-minded public official. He has established himself as a go-to person for matters related to New York State and City’s new corporate tax laws and the City’s Unincorporated Business Tax.

Prior to public service, Zal was a tax attorney in private practice and focused on complex partnership transactions, including investment fund formations and real estate joint ventures.


Vanderbilt University, BA, cum laude
Dean's List

George Washington University Law School, JD

New York University School of Law, LLM

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  • New York
  • California