Joseph M. Bray

Joseph's in his 26th year in private practice. He began his legal career practicing federal & state tax in the Bay Area. He then relocated to the Sacramento Central Valley where he continued to practice tax & began practicing real estate law representing owners, developers & landlords in large, high dollar office, industrial & retail real estate matters. Prior to forming his own law practice Joseph practiced tax, real estate & business for a Bay Area law firm. Joseph has represented clients throughout California, Oregon, Washington & other states. He's been representing taxpayers before the U.S. Tax Court since 1998. Joseph is known for his integrity, honesty & attention to details.

Joseph was born & raised in San Francisco's Sunset District. He attended St. Gabriel School & Lowell High School. He's a lifelong Giants fan. When he is not defending his clients Joseph is out exploring the backcountry or spending time with his loved ones. He has four children, two step daughters & two rescue dogs. He's an avid hiker & long distance, ultra light backpacker having recently completed an 8 day, 101 mile hike, crossing the Continental Divide twice in Alaska's Brooks Range, Gates of the Arctic National Park, completing a portion of the Wind River High Route in Wyoming's Wind River Range & the Yosemite High Route. Always up for a challenge, he recently set a personal best one day record of hiking 27.4 miles, with over 4,000 vertical ft. of elevation gain, at altitude in Yosemite's high country.

Bar Admissions

• California 1998

Education

• University of the Pacific - McGeorge School of Law, J.D. 1998
  University of California – Davis; B.A., with honors, 1994

Court Admissions: 

• U.S. Tax Court
• U.S. Court of Federal Claims
• U.S. District Court – Northern, Southern, Eastern and Central Districts of California
• U.S. District Court Eastern District of Wisconsin
• U.S. Court of Appeals – Ninth Circuit
• California Supreme Court 

CLA Member - Taxation and Real Property Law Sections

The Law Offices of Joseph M. Bray advises & represents clients on federal income tax matters in California, Oregon & other states, including representing taxpayers before the IRS, IRS Office of Appeals, Office of Chief Counsel, U.S. Tax Court, District Court & U.S. Court of Federal Claims. 

The Law Offices of Joseph M. Bray handles all California state, local & property tax as well as represents taxpayers & businesses before the California Franchise Tax Board (FTB), California Department of Tax & Fee Administration (CDTFA), Board of Equalization (BOE) & County Assessor's. 

The Law Offices of Joseph M. Bray advises California residents who desire to leave the Golden State & break residency for income tax purposes as they seek out their new home outside the state. We are uniquely suited to represent clients in the Pacific Northwest with ties to California that continue to have California residency issues, California source income or real estate & business in California. 

My approach is very simple. It's all about you. I listen to all your facts & circumstances. Then I establish goals, plan a resolution & develop a winning strategy that will get results. I resolve cases with speed, efficiency & most importantly, favorably. I maintain a network of partnerships with other attorneys, tax & accounting professionals & real estate professionals so that all your needs are met.