Raina Nahra Boulos

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Raina Nahra Boulos

Senior Assistant Attorney General
Taxation Section

Office: 614-466-2943
Fax: 866-672-3191

Since joining the Taxation Section in August 2014, Raina has litigated a variety of tax cases at both the trial and appellate levels. Raina frequently represents the Tax Commissioner before the Ohio Board of Tax Appeals, Ohio common pleas courts and courts of appeals, and the Ohio Supreme Court. Her cases span a range of tax-related subject matter, including income tax; sales tax; commercial activity tax; real property tax; and actions against the Tax Commissioner under 42 U.S.C. § 1983, among others. Raina has also written several appellate briefs and has orally argued before the Ohio Supreme Court and Ohio courts of appeals.

Prior to joining the Attorney General's Office, Raina served as Division Counsel at the Ohio Department of Taxation’s Office of Chief Counsel. In that capacity, she acted as the principal advisor to the Tax Commissioner on income and pass-through entity tax matters, helped to author several components of state tax legislation, and regularly counseled department officials on tax controversies arising prior to administrative appeals. She also acted as an agency subject matter resource for members of the General Assembly and the Office of the Governor, and testified as a witness before the Assembly on legislative tax proposals. Prior to that time, Raina served in the Department’s Tax Appeals Division as an administrative appeals hearing officer. There, she presided over nearly 3,800 tax appeals and refund claims.

Before her experiences in public service, Raina worked as a Tax Associate in Lead Tax Services at Deloitte in Cleveland, Ohio. She also owned and operated a retail food franchise business as a small business entrepreneur.

Raina is a frequent lecturer on income tax topics.

  • State of Ohio (2006)
  • Washington, D.C. (2006) (inactive)
  • U.S. District Court, Northern District of Ohio
  • U.S. District Court, Southern District of Ohio
  • U.S. Court of Appeals, Sixth Circuit
  • U.S. Tax Court
  • Capital University Law School, LL.M. Taxation, 2010
  • Cleveland State University, Cleveland Marshall College of Law, J.D., 2005
  • Case Western Reserve University, B.S., Accounting, magna cum laude, 2002