About Us
About Tax Resolution Experts of America
Tax Resolution Experts of America (TREA) focuses exclusively on tax audits, enforcement, and resolution matters involving the Internal Revenue Service (IRS), New York State, and New York City.
We assist individuals and businesses facing audits, collections, liens, levies, garnishments, sales tax enforcement, payroll tax enforcement, and other government actions where procedural mistakes can significantly increase exposure.
TREA does not provide routine tax preparation or tax planning services. Those services are offered separately through W. Scully CPA P.C., a licensed CPA firm. This separation allows TREA to remain focused solely on enforcement-driven tax matters.
Our Focused Approach
Tax enforcement matters are not resolved through guesswork or generic advice. They require:
Accurate financial analysis
Accurate financial analysis
Accurate financial analysis
Accurate financial analysis
Not every tax issue requires formal representation, and not every case proceeds to resolution negotiations. Our process emphasizes structure before strategy, documentation before negotiation, and compliance positioning before resolution.
We do not promise outcomes. We provide disciplined analysis and professional representation so matters are addressed correctly and efficiently.
Professional Leadership
TREA is led by Wayne A. Scully, CPA, whose background includes government audit and enforcement work, regulatory examinations, and public accounting compliance reviews.
While Wayne’s government audit experience was obtained at the state and regulatory level, the audit methodologies, documentation standards, and enforcement principles used by taxing authorities are consistent across jurisdictions, including the IRS. This experience provides practical insight into how tax agencies evaluate records, support assessments, and escalate enforcement actions.
Professional Credentials &
Enforcement Experience
Certified Public Accountant (CPA)
Licensed to represent taxpayers before the IRS and state taxing authorities and to analyze financial records under applicable tax law and accounting standards. Licensed to represent taxpayers before the IRS and state taxing authorities and to analyze financial records under applicable tax law and accounting standards. As a CPA, Wayne A. Scully is licensed to represent taxpayers before the IRS and state taxing authorities and to analyze financial records under applicable tax law and accounting standards. This ensures that audit responses, financial analyses, and resolution strategies are technically accurate, compliant, and defensible when reviewed by taxing authorities.
Certified Internal Auditor (CIA)
Formal training in audit methodology, internal controls, and evidence evaluation—experience directly applicable to IRS and state tax audits and enforcement matters. Formal training in audit methodology, internal controls, and evidence evaluation—experience directly applicable to IRS and state tax audits and enforcement matters. The CIA designation reflects formal training in audit methodology, internal controls, and evidence evaluation. Wayne's experience includes planning and executing audits, documenting findings, assessing risk, and supporting enforcement determinations—skills that directly translate to identifying weaknesses in IRS and state tax audits and challenging unsupported assumptions made by examiners.
Former New York State Auditor
Government audit experience conducting and supporting compliance reviews, enforcement actions, and documented findings—using audit principles that apply across both state and federal agencies, including the IRS. Government audit experience conducting and supporting compliance reviews, enforcement actions, and documented findings—using audit principles that apply across both state and federal agencies, including the IRS. As a former New York State auditor, Wayne conducted and supported government audits involving compliance failures, financial reviews, and enforcement actions. His experience includes developing audit programs, evaluating records, identifying deficiencies, and supporting findings through documentation. While this work was performed at the state level, core audit methodologies, documentation standards, and enforcement principles are consistent across taxing authorities, including the IRS.
Certified Internal Auditor (CIA)
Formal training in audit methodology, internal controls, and evidence evaluation—experience directly applicable to IRS and state tax audits and enforcement matters. Formal training in audit methodology, internal controls, and evidence evaluation—experience directly applicable to IRS and state tax audits and enforcement matters. The CIA designation reflects formal training in audit methodology, internal controls, and evidence evaluation. Wayne's experience includes planning and executing audits, documenting findings, assessing risk, and supporting enforcement determinations—skills that directly translate to identifying weaknesses in IRS and state tax audits and challenging unsupported assumptions made by examiners.
Certified Taxpayer Representative (CTR)
Specialized training in tax controversy and resolution, including audits, collections, liens, levies, and negotiated resolutions with taxing authorities. Specialized training in tax controversy and resolution, including audits, collections, liens, levies, and negotiated resolutions with taxing authorities. The CTR credential represents specialized training in tax controversy and resolution. This includes handling audits, collections, liens, levies, offers in compromise, installment agreements, and penalty abatement—providing the expertise needed to navigate complex IRS and state tax disputes and negotiate favorable outcomes.
Former Bank Examiner – Mortgage Banking Division
(New York State Banking Department / NYS Department of Financial Services)
Regulatory examination and enforcement experience reviewing financial records, compliance with federal and state laws, and supporting enforcement actions that resulted in consumer restitution, fines, and penalties. Regulatory examination and enforcement experience reviewing financial records, compliance with federal and state laws, and supporting enforcement actions that resulted in consumer restitution, fines, and penalties. As a Bank Examiner in the Mortgage Banking Division of the New York State Banking Department (now the NYS Department of Financial Services), Wayne performed regulatory field examinations of mortgage brokers and bankers. His work included reviewing loan and settlement documents, assessing compliance with state and federal regulations, and supporting enforcement actions that resulted in consumer restitution, fines, and penalties. This experience strengthens his ability to analyze financial records under government scrutiny and understand how agencies justify assessments and enforcement actions.
How This Experience Benefits Clients
This combination of government audit work, regulatory enforcement experience, and public accounting compliance review provides insight into how taxing and regulatory authorities:
- Identify risk
- Evaluate documentation
- Support assessments
- Escalate enforcement actions
Every engagement is approached with structure, documentation, and procedural discipline before any resolution strategy is considered.
Get Clarity Before You Commit
Tax Resolution Experts Of America, Inc.
Doing business as TREA
- IRS & NYS Tax Resolution
- Sales Tax Defense
- Audit Representation