Raymond P. Carpenter is an AV rated lawyer whose practice is focused on state and local tax litigation and tax planning. He is listed in the BEST LAWYERS IN AMERICA, THE BEST LAWYERS IN GEORGIA AND SUPERLAWYERS. He has spoken and written extensively on state and local tax issues to national audiences and has demonstrated leadership in the local bar on tax matters. He has served as the chair of the taxations section of the State Bar of Georgia and the Tax Section of the Atlanta Bar Association.

His experience includes serving as in house tax counsel to one of the largest retail companies in the country, served as the regional chair of a state tax consulting and planning group for one of the Big Four Accounting firms and as the Tax Partner in charge of the Tax practice at a large national and international law firm. This experience has proven invaluable in broadening the scope of the issues with which he has first hand knowledge. He has expanded this experience base by being chosen by the Harvard Business School to participate in a graduate level continuing education program on Responsibilities of Non-Profit Boards of Director. He also serves as adjunct professor of corporate tax law in the graduate business program at Clark Atlanta University.

Ray is the principal author of the State of Georgia Chapter of the American Bar Association Desk Book on Property Tax. He recently contributed a chapter on state and local taxation of voice over internet protocol and other internet based telecom services for E-Business Taxation and Law, for the Oxford Press. His other recent articles have appeared in the Business Law Journal of the American Bar Association Business Law Section and in the Practical Tax Lawyer. He has also published in the State and Local Tax Journal of the American Bar Association State Tax Journal.

Mr. Carpenter has been admitted to practice before the Supreme Court of the State of Georgia, the Georgia Court of Appeals and the Superior Courts of the State of Georgia. He has been admitted to practice before the Federal District Court for the Northern District of Georgia, the Fifth and Eleventh Circuit Courts of Appeal, the U.S. Tax Court, and the U.S. Court of Claims.

Ray earned a B.A. in Economics and Accounting from the University of Arkansas, Fayetteville, where he performed Honors studies in Economics. He earned his J.D. from Emory School of Law. He has also performed postgraduate studies at Harvard Business School graduate MBA program.