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.
Distinctions
· Listed as a Connecticut Super Lawyer Rising Star®: Tax; 2010
· New Leaders of the Law Award for Community Contributions, Connecticut Law Tribune (2005)
Professional Affiliations
· American Bar Association
· Connecticut Bar Association
· Hartford County Bar Association
Community Involvement
· Hartford Preservation Alliance: Former Board Member
· Channel 3 Kids Camp: Board Member
Publications
March 28, 2012, Connecticut Supreme Court Nexus Decision Expands Definition of Retailers Required to Collect Sales and Use Tax
February 3, 2012, DRS Rules on Hotel Room Rentals Received by Non-Profit Hospitals
December 31, 2011, Connecticut Tax Developments 2011
November 3, 2011, Connecticut General Assembly Enacts Economic Growth and Jobs Creation Act in October Special Session
September 28, 2011, New IRS Classification Settlement Program Provides Tax Relief for Independent Contractor Misclassification
September 8, 2011, Tropical Storm Irene Prompts Connecticut and Federal Tax Filing Extensions
July 15, 2011, Legislative Sessions End with More Taxes and More Questions
June 15, 2011, IRS Revokes Tax-Exempt Status of Hundreds of Thousands of Organizations and Provides Guidance on Reinstatement Process
May 6, 2011, Connecticut General Assembly Approves Budget for the Biennium
March 25, 2011, Educational Organizations: Revenue Generated from Room Rentals
February 23, 2011, Governor's Budget Provides for More Taxes for Everyone
September 24, 2010, Connecticut Publishes Guidance on Economic Nexus Legislation
August 19, 2010, Exempt Organizations Update
July 1, 2010, Connecticut General Assembly Enacts Tax Law Changes During June Special Session
June 22, 2010, IRS Issues Guidance on the Indoor Tanning Services Excise Tax
June 16, 2010, Updated December 2010, Connecticut Tax Developments 2010
May 28, 2010, IRS Announces One-Month Application Period for Qualifying Therapeutic Discovery Project Tax Credit
May 3, 2010, Health Care Reform: Federal Tax Law Changes
October 23, 2009, Connecticut Tax Developments 2009
October 16, 2009, Special Connecticut Tax Settlement and Disclosure Programs
September 4, 2009, Connecticut Budget Impasse Resolved
April 1, 2009, Connecticut Tax Amnesty Program
February 6, 2009, Proposed Connecticut Tax Legislation
December 31, 2008, Connecticut Tax Developments 2008
November 14, 2008, Connecticut Tax Developments
News
October 27, 2009, Shipman & Goodwin Attorneys Named 2010 Connecticut Super Lawyers & Rising Stars
February 2, 2009, Shipman & Goodwin Names Raymond Casella Partner
Events
June 19, 2012, Fiduciary Responsibilities of Officers and Directors of Not-For Profit Organizations
March 29, 2012, Tax Essentials for Independent Schools
March 15, 2012, Continuing Legal Education Seminar
May 20, 2011, CBIA's 2011 Connecticut Tax Conference
November 2, 2010, State Employment Tax Audit Hot Topics
October 15, 2010, Labor & Employment Fall Seminar
July 14, 2010, Independent Contractor Crackdown: How to Protect Your Company from Liability and Penalties
June 24, 2010, Not-for-Profit Organizations Conference (NFP)
June 17, 2010, Employee or Independent Contractor? Why Employers Must Take Care With Worker Classification Issues and Recent Employment Law Updates
June 3, 2010, 2010 Connecticut Association of School Business Officials (CASBO) Institute
May 21, 2010, CBIA's 2010 Connecticut Tax Conference
November 10, 2009, Tax 360 Conference
September 10, 2009, Federal Income Taxation Committee
May 14, 2009, CBIA's Connecticut Business Tax Conference
January 28, 2009, Tax Facts Uncle Sam Won't Tell You
December 17, 2008, The New 2008 Form 990: Are You and Your Clients Ready for the New Disclosure and Policy Requirements?
December 9, 2008, Federal Tax Forum (FTF)
November 19, 2008, The 2008 University of Connecticut Income Tax School for Practitioners
October 21, 2008, The Connecticut Society of Certified Public Accountants (CSCPA) State Tax Forum
June 19, 2008, 2008 Form 990 Tax Update - Stamford Marriott Hotel & Spa
June 18, 2008, 2008 Form 990 Tax Update - Hartford Marriott
February 7, 2008, CBIA's Connecticut Business Tax Conference
August 20, 2007, Minimizing Manufacturer Sales and Use Tax Liability
April 10, 2007, Your Dollars at Work
June 26, 2003, Conquering Payroll in Connecticut