Ray is a former employee of the Internal Revenue Service, where he worked as an auditor, manager, and prior to his departure was the Utility Industry Specialist responsible for all utility audits in the United States.

Ray is a graduate of Youngstown University with majors in accounting and business management. Ray specializes in tax problems with all taxing agencies with special emphasis on the IRS. He is widely recognized as a problem solver on complicated tax issues.

Ray has extensive experience with exempt organizations and has attended the Planned Giving Institute at the College of William and Mary. He is also a popular speaker at tax seminars and has developed an extensive program on Medicaid planning for the elderly.