Ray is one of the best-known utility tax lawyers in the country. His electric utility company and law firm experiences afford him a practical insight into the tax concerns, practices and systems of utility companies. Ray serves as tax counsel to the Energy Tax Council and as a tax consultant to the Edison Electric Institute. He had served as tax counsel to the National Association of Electric Companies which merged into Edison Electric Institute. He developed and continues to support an innovative Washington Developments Tax Service by which the firm advises from all segments of the utility industry on emerging legislative, administrative and judicial developments of particular relevance to the utility industry.

Ray is an active participant on the utility tax scene, conducting "Tax Return Review" seminars and speaking at industry functions. He has also testified on tax matters in rate cases and has made presentations before the Internal Revenue Service and Department of Treasury on tax issues of relevance to the utility industry.