Ray practices in all areas of federal, state and local tax law. He has extensive experience representing individuals, corporations, partnerships, municipalities and tax-exempt organizations including private foundations, public charities, schools, hospitals, business leagues, trade associations and clubs. Ray regularly deals with federal and state income tax issues, Connecticut sales and use tax issues, federal and state payroll tax issues, municipal real and personal property tax issues, municipal conveyance tax issues and private foundation excise taxes. He also frequently represents taxpayers before the Internal Revenue Service and the Connecticut Department of Revenue Services.
Ray is a frequent lecturer on federal and state tax topics including the application of the Federal Insurance Contribution Act (FICA) taxes to municipal employees, the Connecticut sales and use tax exemptions applicable to manufacturing businesses, employment tax issues arising from the use of independent contractors, and various tax and corporate governance issues affecting tax-exempt organizations.
Prior to becoming an attorney, Ray was a practicing certified public accountant and a small business owner.
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