Glenn A. Graff


Glenn A. Graff

Career Overview

Current Focus: Glenn is the head of the Firm’s Tax Group and concentrates his practice on the following areas: (1) the development of real estate with the Low-Income Housing Tax Credit, Federal Qualified Opportunity Zones, the Historic Rehabilitation Tax Credit, the Investment Tax Credit for Renewable Energy Property, state tax credits, and State and Local Fiscal Recovery Funds under the American Rescue Plan of 2021; (2) the taxation of partnerships and LLCs; (3) the taxation of not-for-profit organizations and (4) IRS audits of tax credit partnerships. He represents syndicators, developers, investors and nonprofit organizations in structuring tax advantaged transactions.

Glenn has represented clients in tax disputes before the IRS, the United States Tax Court and local tax authorities with an emphasis on appraisal and valuation issues.  Glenn has worked on a number of tax credit related IRS audits.

Professional Affiliations:

  • American Bar Associations
    • Member of Governing Committee of the American Bar Association Forum on Affordable Housing and Community Development Law, 2016 – Present
    • Chair or Co-Chair, Tax Credit and Equity Financing Committee of the Forum on Affordable Housing and Community Development Law, 2006 – 2016
  • Opportunity Zone Advisory Board, Novogradac Journal of Tax Credits. 2018 – Present
  • Moderator on several American Bar Association Teleconferences on legislation affecting low-income housing
  • Regularly speaks on tax issues relating to Federal low-income housing and historic credits and Qualified Opportunity Zones and the Illinois Affordable Housing Tax Credit.

Litigated Matters:

  • Air Products and Chemicals, Inc. v. Alabama DOR, (No. S97-103)
  • Norwest Corp. v. Comm’r, 108 TC 265 (1997)
  • Nestle Holdings, Inc. v. Comm’r, T.C. Memo, 1995-441 (1995)


Speaking Engagements:

  • Guest speaker on Low-Income Housing Tax Credits at University of Illinois, School of Law
  • A frequent speaker at conferences and webinars for the American Bar Association Forum on Affordable Housing and Community Development Law, The National Council of State Housing Finance Agencies, Novogradac & Co., The Illinois Housing Council, The Indiana Housing Conferences, The National Housing and Rehabilitation Association and other organizations.


  • Leading Lawyer, 2021

Glenn Graff quoted in The Wall Street Journal’s article,

As States Pick ‘Opportunity Zones’ for Tax Breaks, a Debate Over Who Benefits


Our attorneys have a passion for helping our clients reclaim and re-invigorate neighborhoods and cities. We represent developers, tax credit syndicators, investors, tax-exempt community development organizations and public housing authorities. They trust us to get the job done–please come talk with us to learn why you should too.

Let’s Work Together