Cory Rayner is one of the managers in the Audit, In-State Bureau at the NH DRA. Cory leads a diverse group of auditors and takes pride in ensuring auditor development and advancement. Cory is his group’s lead trainer, and he appreciates ongoing collaboration when teaching others. Cory is most experienced with Meals and Rentals Tax, Business Profits Tax, Business Enterprise Tax, and Interest and Dividends Tax. Before joining the NH DRA in 2015, Cory previously worked in public accounting for five years doing tax preparation, tax planning, and auditing. Cory is an Enrolled Agent (EA) with the IRS and a Certified Public Supervisor. Cory holds a Bachelor’s degree in Accounting from Plymouth State University and a Master in Business Administration (MBA) degree from Fitchburg State University.