Dan Kowalski is the owner of Wizard of OZ, a bespoke consultancy focused on helping people use the Opportunity Zone incentive. Kowalski was Counselor to the Secretary at the US Department of the Treasury from 2017 until January of 2021. He was the Treasury official responsible for policy development of the regulations, forms, and instructions required to implement Opportunity Zones. Prior to Treasury, Kowalski worked for Congress for two decades on both the House and Senate Budget Committees.
