American College of Bond Counsel

Directory of Fellows

Victoria N. Ozimek

Bracewell LLP

111 Congress Ave., Suite 2300

Austin, TX 78701-4061 Tel - (512) 542-2103 Fax - (800) 404-3970

Professional Affiliates

National Association of Bond Lawyers, Board of Directors, 2019; Chair, Education and Member Services Committee, 2017-2019; Vice Chair, Education and Member Services Committee, 2016 – 2017; Editorial Committee, Federal Taxation of Municipal Bonds, 2014 – 2016; Nominating Committee, 2015; Steer
State Bar of Texas, Tax Section; Chair, Tax-Exempt Finance Committee, 2010 – 2011; Vice-Chair, Tax-Exempt Finance Committee, 2009 – 2010
Texas Bar Foundation, Fellow
Women in Public Finance
Texas Association of Local Housing Agencies
Travis County Women Lawyers, Fellow
Austin Bar Association, Tax Section


Harvard Law School, J.D.
Tulane University, B.A.
1999 – summa cum laude


Victoria Ozimek offers legal advice to clients regarding all aspects of tax advantaged obligations, from vetting the tax issues on proposed financing structures to assisting issuers with post-issuance compliance matters such as remedial actions and private business use analyses. In addition to traditional state and local government financings, Victoria has worked on transactions for the financing of multifamily and single family housing, universities and colleges, charter schools, airports and seaports, and water facilities. She has also acted as special tax counsel to a number of issuers in situations where an issuer’s regular counsel may not be in a position to provide the specific tax experience needed.

In addition to advising clients regarding the structuring of transactions, Victoria has assisted issuers with responding to examinations of obligations by the Internal Revenue Service (IRS) and, if necessary, negotiating with the IRS regarding any identified issues. She has also advised issuers regarding the IRS’s Voluntary Closing Agreement Program. When needed, Victoria has worked with clients to secure private letter rulings and other guidance from the IRS regarding the tax effect of a proposed action.

Victoria consistently seeks to provide issuers with the tools needed to successfully manage the requirements imposed by federal tax law by utilizing tax due diligence process as means to communicate with issuers regarding their compliance obligations and regularly seeking opportunities to educate the financing team regarding recent developments. Victoria serves on the Board of Directors for the National Association of Bond Lawyers and is a frequent speaker on tax matters with respect to tax-advantaged debt.