- International Practice
- Securities Regulation
- Climate Change
- Financial Institutions
- Labor and Employment
- Strategic Communications
- Corporate and Securities
- Financial Restructuring
- Educational Institutions
- Private Funds
- Intellectual Property
- Public Finance
- White Collar Defense
- Environmental Strategies
- Internal Investigations
- Real Estate and Projects
Victoria N. Ozimek
Victoria Ozimek's practice focuses on advising clients regarding the tax aspects of the issuance of tax-exempt and tax credit obligations. Victoria serves as tax counsel on governmental and conduit financings, where she works with issuers and borrowers to review and structure proposed new money and refunding obligations. She also assists issuers with post-issuance compliance matters.
Received a favorable private letter ruling regarding the allocation of governmental and exempt facility bonds on behalf of a river authority.
Received a favorable private letter ruling regarding "taxable mortgage pools" from the Internal Revenue Service on behalf of a state agency.
Assisted governmental entities in connection with private use analyses of existing and proposed bond-financed facilities.
Represented cities and counties in the issuance of tax-exempt bonds and taxable "build America bonds."
Represented school districts, universities, community colleges, and charter schools in the issuance of tax-exempt obligations and taxable "build America bonds" and qualified school construction bonds.
Represented multiple housing issuers in financings for both single family mortgage revenue bonds and bonds for multifamily developments, as well as in connection with such issuer’s mortgage credit certificate programs.
Represented toll road authorities in the issuance of tax-exempt bonds, taxable "build America bonds" and a state infrastructure bank loan.
Represented a port authority in connection with an issuance of exempt facility bonds.
Represented a state agency in a pooled financing for infrastructure bonds.
Represented a state agency in the original issuance and refinancing of long-term working capital financing for unemployment compensation.
Publications and Speeches
Editor-In-Chief, Federal Taxation of Municipal Bonds, 2016
Co-Author, “IRS Takes Another Stab at Proposed Issue Price Regulations – A Step in the Right Direction, but Practical Questions Remain,” Texas Tax Lawyer, Fall 2015
Chair and Panelist, “Hot Topics,” National Association of Bond Lawyers, Tax & Security Law Institute, 2015
"Commentary: Simplified Settlement Procedures for Issuers of 501(c)(3) Bonds." The Bond Buyer, January 2015
Editorial Committee, Federal Taxation of Municipal Bonds, 2014-2015
Panelist, "Private Activity Bond Tests," National Association of Bond Lawyers Bond Attorney Workshop, October 2011-2015
Panelist, "Legislative, Treasury and Internal Revenue Service Update," ABA Section of Taxation Meeting, Committee on Tax-Exempt Financing, May 2014
"Tax Exempt Bonds: Federal Securities Law Enforcement and Tax Law Update," Government Treasurer's Organization Winter Seminar, December 2013
Panelist, "Private Activity Bonds," National Association of Bond Lawyers, Tax & Securities Law Institute, 2012
"Public Use Requirements and Private Activity Tests," Spotlight on Public Finance Seminar, Bracewell, October 2012; Government Treasurers' Organization Winter Seminar, December 2012
"If the IRS Knocks, Will Your House Be In Order?: A Practical Guide to Successful Post-Issuance Federal Tax Compliance," Government Treasurer's Organization of Texas Winter Seminar, December 2011; Texas Bond Review Board Brown Bag Lunch Series, March 2012; and the Texas School District Accounting and Auditing Conference, June 2012
"Tax-exempt Financing Opportunities for Public-Private Infrastructure Projects in the US," Investing in Infrastructure (PEI Media), 2009 (co-authored with W. Glenn Opel)
J.D., Harvard Law School, 2002
B.A., summa cum laude, Tulane University, 1999
National Association of Bond Lawyers, Nominating Committee (2015); Editorial Committee for Federal Taxation of Municipal Bonds (2014-2016), currently editor-in-chief; Panelist, Bond Attorneys Workshop (2011-2016); Panelist, Tax and Securities Law Institute (2013-2015); Bond Attorneys Workshop Steering Committee (2012-2014)
American Bar Association, Section of Taxation
State Bar of Texas, Tax Section, Tax-Exempt Finance Committee, Chair (2010-2011) and Vice-Chair (2009)
Texas Women in Public Finance, Member; Featured Speaker for 2nd Quarter Lunch - San Antonio Region (April 15, 2016)
Travis County Women Lawyer’s Association
Austin Bar Association, Tax Section
Texas Association of Local Housing Agencies
Texas Bar Foundation, Fellow