Wayne A. Scully, CPA, CTR
W. SCULLY, CPA, P.C.
Certified Taxpayer Representative™, Tax Resolution Academy® Verified
About
Wayne A. Scully is a New York-licensed CPA, former New York State Bank Examiner, and Tax Strategist with more than 25 years of experience in taxation, financial analysis, regulatory matters, and problem solving. He is the founder of W. Scully, CPA, P.C. and Tax Resolution Experts of America, Inc. (TREA), serving individuals and businesses with tax resolution and representation, tax planning, compliance, and advisory needs.
Wayne represents taxpayers facing tax liens, levies, collection matters, installment agreements, Offers in Compromise, unfiled returns, penalty issues, audits, appeals, payroll and sales tax matters, and other federal and state tax controversies. His approach begins with understanding the taxpayer's complete situation before recommending a resolution strategy—because the right solution depends on the facts, not a one-size-fits-all program.
In addition to tax controversy and representation, Wayne works proactively with individuals and business owners on tax planning, projections, entity and compensation strategies, and other tax and financial decisions designed to improve outcomes before problems arise. He also provides tax preparation and compliance services where appropriate.
His practice serves clients virtually, allowing him to assist taxpayers and businesses beyond the New York area with federal tax matters and other services where his professional credentials and scope of practice permit.
Through Tax Resolution Experts of America, Wayne's mission is simple: “Fixing America's Tax Problems.”
Services and Specialties
IRS Power of Attorney Representation (Form 2848)
You stop talking to the IRS directly, because a licensed representative steps in and handles every call, notice, and deadline on your behalf.
Installment Agreement Negotiation
Your balance gets converted into a monthly payment you can actually live with, and the collection calls stop while it stays current.
Offer in Compromise
When you genuinely cannot pay the full balance, this settles the debt for less than what you owe and closes the account for good.
Partial Pay Installment Agreement
You pay only what your budget truly supports each month, and any balance still standing when the collection statute expires goes away.
Currently Not Collectible Status
When paying anything would leave you short on rent, food, or medicine, the IRS is required to back off and pause collection entirely.
Levy and Garnishment Release
Money already being pulled from your paycheck or bank account gets released, often within days, so you can cover your household again.
Federal Tax Lien Withdrawal, Discharge, or Subordination
The lien stops blocking your ability to sell your home, close a refinance, or get approved for business credit.
Penalty Abatement (First Time and Reasonable Cause)
Penalties that ballooned your balance get removed when you had a clean history or a legitimate reason you fell behind.
Interest Abatement
Interest caused by IRS delay or error is recalculated off your account instead of quietly compounding against you.
Unfiled and Back Tax Return Compliance
Years of missing returns get filed correctly and in the right order, which is the step that unlocks every other resolution option.
Substitute for Return (SFR) Reconsideration
The inflated return the IRS filed for you gets replaced with a real one, and the balance usually drops sharply.
IRS Account Transcript Analysis
You get a clear written picture of exactly what the IRS has on file, what they think you owe, and how long they can legally collect it.
Collection Statute Expiration Date (CSED) Analysis
You find out the date the debt legally expires, which sometimes means waiting is a far better strategy than paying.
Trust Fund Recovery Penalty Defense
Protects you personally from being held responsible for unpaid payroll taxes your business could not cover.
Payroll Tax (941) Resolution
Keeps an unpaid payroll tax problem from escalating to the point where the business is shut down and the doors close.
Innocent Spouse Relief
Separates you from a tax debt your spouse or former spouse created, so their decisions stop following you.
Injured Spouse Allocation
Recovers your share of a joint refund that was seized to pay a debt that belonged only to your spouse.
Collection Due Process and Equivalent Hearings
Forces a formal, independent review before the IRS is allowed to levy, and buys real time to put a solution in place.
Collection Appeals Program (CAP) Representation
Gives you a fast appeal route when a lien or levy action is about to happen and waiting is not an option.
Taxpayer Advocate Service Referrals and Hardship Cases
When the normal channels have stalled and you are facing real hardship, this escalates your case to someone who can break the logjam.
IRS Notice and Letter Response
Every notice gets answered accurately and on time, which is what keeps a small problem from turning into an enforced collection case.
Correspondence Audit Representation
The mail audit gets answered with the right documentation the first time, which is usually what keeps it from expanding.
Office Audit Representation
A licensed representative attends in your place, so you are not answering questions on the spot that you were never prepared for.
Field Audit Representation
Keeps a revenue agent inside agreed boundaries instead of roaming through years and issues that were never part of the exam.
CP2000 Underreporter Response
Challenges the matching notice line by line, and often the proposed balance drops to zero once the real basis is shown.
Audit Reconsideration
Reopens an audit you lost or never knew about, so an assessment built on missing records can finally be corrected.
Doubt as to Liability Offer in Compromise (Form 656-L)
For when the problem is not that you cannot pay, it is that you do not actually owe it, and this is the route to prove the assessment itself is wrong.
IRS Appeals Representation
Takes your case to an independent office with authority to settle, which is where most disputes actually get resolved.
Protest Letter Preparation
Puts your position in writing with the law and facts organized the way Appeals expects to see them.
Employment Tax Examination Representation
Defends how you classified and paid your workers before a payroll assessment lands on the business.
Worker Classification and Section 530 Relief
Protects you from years of retroactive payroll tax when you had a reasonable basis for treating workers as contractors.
State Income Tax Resolution
Handles a state balance with the same structure as an IRS case, because state agencies often move faster and hit harder.
State Sales and Use Tax Audit Defense
Defends the exemption certificates and records behind your sales tax, where assessments are frequently built on estimates.
State Sales Tax Representation
Handles the sales tax account itself, the filings, the balances, and the negotiations, not only the audit when one shows up.
State Payroll and Withholding Tax Resolution
Keeps a state payroll balance from turning into a personal assessment against you as an officer or owner.
State Offer in Compromise and Payment Plans
Settles or structures the state balance so you are not solving the federal problem while the state one grows.
Residency and Domicile Audit Defense
Proves where you actually live when a high tax state claims you never really left.
Self Employed and Schedule C Return Preparation
Your business income and expenses are reported in a way that holds up, which matters because Schedule C draws extra attention.
Partnership Return Preparation (Form 1065)
Allocations and K-1s are prepared right and delivered on time, so your partners can file without chasing you.
Rental and Real Estate Return Preparation
Depreciation, basis, and passive loss rules are handled correctly so you are not leaving deductions behind or inviting a notice.
C Corporation Return Preparation (Form 1120)
Your corporate return is filed accurately with the timing and elections that keep the overall tax bill down.
S Corporation Return Preparation (Form 1120-S)
Reasonable compensation, basis, and distributions are documented properly, which is exactly where S corporation audits start.
Trust Return Preparation (Form 1041)
Income is allocated correctly between the trust and its beneficiaries, so nobody pays tax twice on the same dollar.
Multi-State Return Preparation
Income is sourced to the right states with the right credits, so you are not taxed twice on the same earnings.
Estate Income Tax Return Preparation (Form 1041)
Keeps the estate compliant during administration so the executor can close it without a lingering tax issue.
Amended Return Preparation (Form 1040-X)
Corrects a return that was wrong or incomplete, and often recovers a refund you did not know you were owed.
Prior Year and Delinquent Return Preparation
Gets every open year filed and brings you current, which is the requirement behind almost every resolution option.
Individual Tax Return Preparation (Form 1040)
Your return is prepared accurately and defensibly, with every deduction and credit you are legitimately entitled to claim.
Annual Tax Planning
Decisions get made before December 31, while you can still change the outcome instead of just reporting it.
Quarterly Tax Projections
You know what you will owe long before it is due, so April is a confirmation rather than a shock.
Estimated Tax Payment Calculation
You pay the right amount at the right time, which keeps underpayment penalties off your return.
Entity Selection and Restructuring Analysis
Shows what your business structure is actually costing you and whether changing it would pay for itself.
Reasonable Compensation Studies
Sets and documents an owner salary that survives examination, which is the number S corporation audits turn on.
Retirement Plan Contribution Strategy
Turns money you were going to owe in tax into money that stays yours and compounds for retirement.
Capital Gains and Loss Harvesting Planning
Times your sales and offsets so a strong investment year does not hand back its gains at tax time.
Real Estate and 1031 Exchange Planning
Keeps the gain from a property sale working for you instead of going to tax in the year you sell.
Multi-Year Tax Modeling
Compares several years side by side so a move that looks good this year does not cost you more over time.
Business Sale and Exit Tax Planning
Structures the sale before you sign, which is the only point at which the tax result can still be changed.
Quarterly and Annual Payroll Return Preparation (After the Fact Payroll)
Forms 941, 940, W-2, and the state equivalents are filed correctly and reconciled to your books, even when the payroll was already run somewhere else.
Owner and Officer Compensation Setup
Owner pay runs through payroll correctly, which supports the reasonable compensation position on your return.
Retirement Planning
You get a clear answer on whether you are actually on track to retire when you want to, and what to change if you are not.
Expense Reduction Analysis
A line by line review of what you spend that typically finds recurring costs you forgot you were still paying.
Estate Planning Coordination
Makes sure your tax picture and your estate documents agree with each other, because conflicts surface at the worst time.
Succession and Exit Planning
Builds the plan for handing off or selling the business years before you need it, which is what protects the value.
Buy-Sell Agreement Consulting
Sets the rules for what happens if a partner dies, leaves, or wants out, while everyone is still on good terms.
Internal Control and Fraud Risk Assessment
Finds the gaps that let money walk out the door, which are almost always in the places owners trust most.
Asset Protection Planning
Structures what you own so a lawsuit or a creditor cannot reach everything you have built.
Wealth Transfer and Gifting Strategy
Moves assets to the next generation deliberately, at the lowest tax cost the law allows.
Education Funding Planning
Builds a realistic plan for college costs using the accounts and credits that actually apply to your situation.
Roth Conversion Analysis
Shows whether converting now costs less than the tax your heirs or your future self would pay later.
Industries Served
- Consulting
- General Construction
- Medical Practices
- Real Estate Investment
- Residential Real Estate
Credentials and Verification
Verification Status
Verification in progress
Professional Credentials
- CPA (Certified Public Accountant)
- CIA
- CEP
License Information
Licensed States
AL, AK, AZ, AR, CA, CO, CT, DE, FL, GA, HI, ID, IL, IN, IA, KS, KY, LA, ME, MD, MA, MI, MN, MS, MO, MT, NE, NV, NH, NJ, NM, NY, NC, ND, OH, OK, OR, PA, RI, SC, SD, TN, TX, UT, VT, VA, WA, WV, WI, WY, DC, PR, GU, VI, AS, MP
CTR™ Certified
Certified Taxpayer Representative™ through Tax Resolution Academy®
Client Reviews
Results described are specific to that client's facts and are not a guarantee or prediction of the outcome of any other matter.