Ray has worked in public accounting since 2001. Having specialized in R&D tax credit services since 2010, he provides clients with a deep understanding of the technical rules applicable to each client’s circumstances when calculating their R&D credits. He also delivers large-scale federal specialty tax projects and offers assistance with the defense of these credits upon examination. Ray serves both small and large companies in a wide range of sectors: software, pharmaceutical, e-retail, semiconductor, and utilities.

Prior to specializing in R&D tax credits, Ray served clients in a compliance-based role, which involved assisting with federal and state returns as well as annual tax provision preparation.

Selected Publications

  • "2019 Claiming the Federal R&D Tax Credit" (Moss Adams Insight, February 2019)
  • "The ASC 730 Safe Harbor Directive: Benefits for Taxpayers Claiming R&D Credit" (Moss Adams Insight, October 2018)

Professional Affiliations

  • Member, California State Bar


  • BA, communications, Santa Clara University
  • JD, University of Southern California
  • MBT, University of Southern California