Sensitive Cases Division
Ray E. Johnson, Esq.
Attorney · Retired FBI Special Agent & Assistant Special Agent in Charge · Risk-Management Consultant
Biography
Ray Johnson is an attorney, former FBI executive, retired FBI Special Agent, risk-management consultant, and adjunct law professor who advises clients and counsel on sensitive matters involving potential criminal exposure, incomplete records, consequential disclosure decisions, and substantial reputational risk. He leads Segal, Cohen & Landis (SCL)'s Sensitive Cases – Willful & Reckless Conduct division, providing pre-disclosure risk assessments and strategic analysis for high-net-worth individuals and professionals.
Johnson brings more than two decades of investigative and leadership experience. His executive responsibilities included oversight of all FBI criminal, administrative, and security operations throughout Nevada. His career included leading complex investigations, supervising investigative and administrative programs, and managing critical incidents requiring sound judgment under conditions of uncertainty and significant risk.
His work at SCL focuses primarily on the critical stage before a separate engagement for formal tax representation. For clients considering voluntary disclosure and tax-resolution options, Johnson reviews client-provided facts and records, identifies gaps and inconsistencies, assesses investigative and credibility risks, and evaluates mitigation considerations. He presents his findings in the Johnson Report™, a confidential written strategic assessment designed to help clients and their counsel make informed decisions about whether and how to proceed.
Johnson’s approach combines an investigator’s discipline, an attorney’s judgment, and an executive’s understanding of institutional decision-making. Rather than treating each matter as a standard tax intake, he examines the broader factual picture, the scope of potential exposure, and the limitations of the available information. His assessments help identify what is supported, what remains uncertain, and what requires further examination before a disclosure decision is made. Where appropriate, clients may then enter into a separate engagement for legal representation and tax-resolution services.
Johnson is also an adjunct faculty member at the William S. Boyd School of Law at the University of Nevada, Las Vegas, where he develops curriculum and teaches advanced students in investigative methods, ethics, legal procedure, evidence evaluation, and strategic decision-making. His federal career required discretion, preparation, and credibility in high-trust, security-sensitive environments—standards he brings to each assessment.
Areas of Practice