Ray leads HCVT’s State and Local Tax practice. Ray has extensive experience in state and local tax planning and compliance areas of income, franchise, sales and use, and gross receipts taxes for corporate and flow-through entities. He has over 25 years of experience, including 15 years with Deloitte Tax LLP, advising corporations (both publicly held and privately held), partnerships, and individuals on a variety of state and local tax matters. These matters include: nexus, apportionment, group reporting, restructuring, mergers and acquisitions, tax efficient repatriation of foreign earnings, interaction of federal international tax law with state and local tax law, refund reviews, state tax controversy, credits and incentives, state tax legislation, flow-through entity withholding, residency, sales and use tax and city business license tax. Ray’s industry experience is diverse and includes life sciences, manufacturers, distribution, entertainment, energy, automotive and insurance.

Ray has a unique background as he served as director of tax planning for a $15 billion publicly held biotechnology company and auditor with the California Franchise Tax Board. This combined industry, government, and public accounting experience allows Ray to provide a balanced technical and practical perspective to his clients.

Ray holds a bachelor’s in accounting from California State University, Long Beach. He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants.  

Professional Experience


Professional and Community Involvement

American Institute of Public Accountants
California Society of Certified Public Accountants

Credentials and Certifications

CPA, California


BS, Accounting, California State University, Long Beach

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