Atty. Patrick A Ray

Atty. Patrick A Ray

Patrick A Ray is a lawyer practicing public and affordable housing, tax credits, nmtc -- new markets tax credits and 31 other areas of law. Patrick received a B.A. degree from University of Michigan in 1982, and has been licensed for 41 years.

Scottsdale Scottsdale 41 yrs experience 41 year
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NMTC New Markets Tax Credits & More Attorney · Serving Scottsdale, AZ · 41+ Years Experience

Profile Summary

About Patrick A Ray at a Glance

Patrick A Ray is a Partner based in Scottsdale, Arizona, practicing at Kutak Rock LLP. They have 41+ years of legal experience, licensed to practice since 1985. Their practice focuses on tax, elder law, education, government, and health care. Admitted to practice in Nebraska (1985) and Arizona U.S. Court of Appeals for the Eighth Circuit (1992). Educated at University of Arizona James E. Rogers College of Law (J.D., 1985) and University of Michigan (B.A., 1982). Recognitions include Peer Reviewed. Active member of Kutak Foundation •Counsel for The Office of Commissioner of Major League Baseball •Immediate past Chairman of the Board of the Boys & Girls Clubs of Metropolitan Phoenix •Member, Corporate Advisory Board for Ballet Arizona. Serves clients in Scottsdale, AZ and the surrounding metropolitan area.

Verified attorney profile · Updated October 2026

About Patrick A Ray

  • Patrick A Ray is a lawyer practicing public and affordable housing, tax credits, nmtc -- new markets tax credits and 31 other areas of law
  • Patrick received a B.A. degree from University of Michigan in 1982, and has been licensed for 41 years
  • Patrick practices at Kutak Rock LLP in Scottsdale, AZ

Practice Areas Explained

Patrick A Ray's Areas of Legal Practice

Each practice area below reflects the types of cases Patrick A Ray handles, with a practical overview of what that area of law involves and how it may apply to your situation in Scottsdale.

Tax Law in Scottsdale

Tax attorneys handle IRS audits, tax debt, international tax, estate planning, and tax court litigation.

Patrick A Ray is one of 84,606 tax attorneys indexed nationally. Browse tax attorneys in Arizona →

Elder Law in Scottsdale

Elder law attorneys for Medicaid planning, long-term care, guardianship, conservatorship, and elder abuse.

Patrick A Ray is one of 52,999 elder law attorneys indexed nationally. Browse elder law attorneys in Arizona →

Education Law in Scottsdale

Education attorneys for special education (IEP), school discipline, Title IX, and student rights.

Patrick A Ray is one of 23,864 education attorneys indexed nationally. Browse education attorneys in Arizona →

Government & Administrative Law in Scottsdale

Attorneys for administrative law, agency hearings, government contracts, licensing, and public benefits.

Patrick A Ray is one of 131,162 government attorneys indexed nationally. Browse government attorneys in Arizona →

Health Care Law in Scottsdale

Health care attorneys for HIPAA, Medicare, Medicaid, regulatory compliance, and medical licensing matters.

Patrick A Ray is one of 66,157 health care attorneys indexed nationally. Browse health care attorneys in Arizona →

Jurisdictional Context

Why Local Counsel Matters in Scottsdale

Practicing law in Arizona. Legal matters in Arizona are governed by state-specific rules of civil and criminal procedure, statutes of limitations, and substantive law. Cases originating in Scottsdale are typically filed in the local municipal court or the appropriate Arizona state district court, depending on subject matter and amount in controversy. An attorney licensed in Arizona brings working knowledge of local procedural deadlines, judicial practices in this venue, and the substantive law that applies to cases brought here. Out-of-state attorneys generally cannot represent clients in Arizona courts without local counsel or pro hac vice admission.

Scottsdale Courts and Legal Process

Choosing a Scottsdale-based attorney means your counsel already knows the local docketing timelines, preferred filing formats, and how individual judges typically rule on procedural motions — details that only come from practicing in this jurisdiction day after day. That local familiarity can translate to better strategy, faster filings, and fewer costly surprises.

Looking for additional Arizona attorneys? Browse all attorneys in Scottsdale or all attorneys in Arizona.

Frequently Asked

Common Questions About Patrick A Ray

Where is Patrick A Ray's law office located?
Patrick A Ray's law practice is located in Scottsdale, Arizona. The firm is Kutak Rock LLP. You can contact the office directly through this profile page.
What practice areas does Patrick A Ray handle?
Patrick A Ray focuses on tax, elder law, education, government, health care. Each practice area listed reflects experience handling cases of that type in Arizona.
How long has Patrick A Ray practiced law?
Patrick A Ray has 41+ years of legal experience and has been licensed since 1985.
Where did Patrick A Ray go to law school?
Patrick A Ray earned their education at (J.D., 1985); (B.A., 1982).
How can I contact Patrick A Ray for a consultation?
You can contact Patrick A Ray directly through this profile page. Click "Ask the Attorney" to submit a question, or "Schedule a Consultation" to book a meeting. Most claimed-profile attorneys respond within one business day.
What awards or recognition has Patrick A Ray received?
Patrick A Ray's notable recognition includes: Peer Reviewed.

Professional Profile

Why Clients in Scottsdale Choose Patrick A Ray

Selecting an attorney is one of the most consequential decisions you can make when a legal matter arises. Below are the core qualities that distinguish Patrick A Ray's practice in the field of tax, elder law, education, government, and health care.

Decade-Tested Legal Experience

Patrick A Ray brings 41+ years of hands-on legal practice — enough to have navigated the recurring fact patterns, procedural traps, and negotiation dynamics that shape case outcomes.

Multi-State Bar Admission

Licensed in Nebraska and Arizona U.S. Court of Appeals for the Eighth Circuit, Patrick A Ray can represent clients in cases that span state lines or require counsel in multiple jurisdictions.

Broad Practice Area Coverage

Covering tax, elder law, and education, Patrick A Ray can address the full spectrum of a client's legal needs without requiring referrals to separate specialists for each issue.

Local Presence in Scottsdale

A Scottsdale-based practice means Patrick A Ray attends hearings in the same courthouses, knows the local clerks, and understands the unwritten scheduling norms that affect every case filed here.

Case Types

Common Legal Issues Patrick A Ray Handles in Scottsdale

Below is a representative sample of the types of matters Patrick A Ray has experience with under Arizona law. If your situation involves one of these case categories, this attorney may be well positioned to help you understand your options.

IRS audit representation
Tax
Tax lien and levy defense
Tax
Offer in compromise
Tax
Business tax planning
Tax

This list is illustrative, not exhaustive. Contact Patrick A Ray directly to discuss the specifics of your situation.

Search Reference

How People Find Patrick A Ray Online

Prospective clients searching for legal help in Scottsdale commonly use a combination of the attorney's name and their specific legal need. The following search terms frequently lead people to this profile and to attorneys like Patrick A Ray.

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If any of the above matches what you searched for, you've found the right profile. Use the contact options at the top of this page to get in touch with Patrick A Ray directly.

Education & Law School Background

J.D.
University of Arizona James E. Rogers College of Law
- 1985
B.A.
University of Michigan
- 1982

Awards & Professional Honors

Peer Reviewed

Bar Admissions & Licensed Jurisdictions

Nebraska
Admitted: 1985
Arizona U.S. Court of Appeals for the Eighth Circuit
Admitted: 1992

Client Reviews & Ratings — Patrick A Ray

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