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.

Professional Affiliations

  • Member, California State Bar


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

Insights from Ray Esquivel