U.S. Tax Attorney
Viacheslav Kutuzov
Kutuzov & Associates, P.C. represents buyers, sellers, owners, landlords, tenants, and lenders across New York State real estate matters — from a single-family closing in Queens to a commercial portfolio spanning multiple counties. Our Real Property practice combines transactional experience with rigorous, attorney-level title work, so clients get both the deal done and the underlying title actually understood.
MY PRACTICES
ABSTRACTING & EXAMINATION
REAL ESTATE CLOSINGS
LANDLORD-TENANT
REAL PROPERTY TAXATION
REAL ESTATE CLOSINGS — COMMERCIAL & RESIDENTIAL
We represent clients on both sides of the table — purchasers, sellers, borrowers, and lenders — in transactions ranging from single-family homes and condominiums to multi-family buildings, commercial properties, and mixed-use developments across New York City and the surrounding counties.
Our closing practice includes:
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Contract negotiation and review — purchase and sale agreements, riders, and lender-required amendments
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Due diligence coordination — title, survey, municipal searches, and property condition matters
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Financing support — coordinating with lenders, reviewing loan documents, and addressing closing conditions
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Closing representation — from contract to keys, including all required New York State and New York City transfer documentation
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Post-closing follow-through — confirming recordings, satisfactions, and any outstanding closing conditions are actually completed, not just promised
New York closing practice varies meaningfully by county — what's customary in Manhattan differs from Brooklyn, Staten Island, or the surrounding suburban counties. We work within each jurisdiction's actual practice rather than a one-size-fits-all template.
A real estate transaction is only as secure as the title behind it. We provide attorney-level title abstracting and examination services — not a mechanical document pull, but a genuine legal analysis of ownership, chain of title, and the liens, judgments, easements, and other matters that affect it.
Our approach separates three distinct steps, so clients always know exactly what they're getting:
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The Title Abstract — an organized, factual reconstruction of the public record: deeds, mortgages, assignments, satisfactions, judgments, liens, easements, and related filings, traced chronologically.
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The Title Examination — our legal analysis of that record: whether the chain of title is sound, whether prior conveyances were properly executed and authorized, and what recorded matters actually affect marketability as a matter of New York law and professional practice.
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The Attorney's Title Report — a clear written statement identifying the present owner, any exceptions or defects, and precisely what must be resolved — and by whom — before closing.
We apply the professional standards New York real estate attorneys rely on to evaluate title, together with the practical customs specific to the county where the property sits, so a finding is treated consistently with how experienced counsel across the state would treat it — not according to one examiner's individual read.
Where a matter may ultimately turn on how a particular title insurer chooses to underwrite it, we say so plainly, and coordinate with the client's title company accordingly, rather than presenting our own legal analysis as an insurance determination.
TITLE ABSTRACTING & EXAMINATION
LANDLORD-TENANT
We represent both landlords and tenants — residential and commercial — in New York's landlord-tenant matters, including:
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Lease drafting and negotiation — residential and commercial leases, renewals, and amendments
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Nonpayment and holdover proceedings — representing landlords pursuing possession, and tenants defending their tenancy
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Lease disputes — repairs and habitability issues, security deposit disputes, use and occupancy disagreements, and lease termination questions
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Commercial lease matters — build-out and improvement clauses, assignment and subletting rights, co-tenancy provisions, and renewal/option disputes
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Regulatory compliance — guidance on New York City and New York State landlord obligations, including rent-regulated tenancies where applicable
Landlord-tenant disputes move quickly and often on tight statutory timelines. We aim to give clients a clear, realistic read on their position early, rather than after a deadline has already passed.
Our Real Property practice extends to the tax issues that come with owning, transferring, and holding real estate in New York, including:
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Real property tax assessment review — evaluating whether a property's assessed value is out of line with comparable properties, and pursuing certiorari (Article 7) proceedings to challenge an assessment where warranted
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Transfer tax matters — New York State and New York City transfer tax obligations arising from a sale, including the required TP-584 and RPT filings
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Exemptions and abatements — guidance on available property tax exemptions and abatement programs
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Like-kind exchanges — coordinating the real estate and timing requirements of a Section 1031 exchange with the client's broader transaction
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Tax issues in distressed and estate-related transfers — addressing outstanding tax liens, tax sale issues, and the tax consequences of an estate-owned property transfer
We work alongside clients' accountants and tax advisors rather than in place of them, focused specifically on the real-property-side tax issues that affect a transaction's timing and structure.
Speak With Our Real Property Team
Whether you're closing on a home, examining title on a commercial acquisition, navigating a landlord-tenant dispute, or challenging a property tax assessment, our team is available to discuss your matter.
TAXATION OF REAL ESTATE & CAPITAL GAIN
Viacheslav Kutuzov
VIACHESLAV KUTUZOV, Esq.
New York Attorney & Counselor-at-Law (6192033)
admitted to practice before the IRS (No.00144810-EA)
55 Broadway, Floor 3, New York, New York 10006
Phone: +1 646 8374669
We apply international standards of confidentiality
ISO / IEC 27001 Information security management
