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“Trey” Alberte R. Dayes III is an attorney practicing law since 1996. He is a partner at Dayes Law Firm representing clients with tax matters including the Employee Retention Tax Credit. 

Throughout his career, Trey has represented several large corporations and municipalities in Arizona and Utah. In particular, he was successful in obtaining $3.8 million for one client and $3 million in a class action lawsuit.

Trey received his Juris Doctor from Brigham Young University’s J. Rueben Clark Law School in 1996, where he was chosen to serve as the Note and Comment Editor for the BYU Journal of Public Law. He also authored “Drafting a Limited Liability Clause that Will Pass the Scrutiny of Utah Courts,” published in the BYU Journal of Public Law. 

After years of gaining extensive legal experience, Trey is currently advocating for clients with tax matters including the Employee Retention Tax Credit and other cases in business, commercial, and general litigation. He is licensed to practice law in Arizona, Utah, and Wyoming.  


What inspires you about tax law? 

Dealing with the IRS can be pretty scary, especially if it is a corporate or business issue and the client has never dealt with the IRS before. I like to take the fear out of dealing with the IRS. 

The IRS is the agency responsible for enforcing tax laws in the United States, and individuals and businesses are required to interact with them to fulfill their tax obligations. However, navigating the complex tax regulations, paperwork, and potential financial implications can understandably create anxiety, especially for those who are unfamiliar with the process. 

Regarded as a skilled litigator by his peers within the legal community, Trey is a mentor to many of the younger attorneys on our team and is a valued asset to Dayes Law Firm. If you need legal representation, contact Trey Dayes today.

My goals include: 

  1. Education: Providing clients with clear and concise information about the IRS processes, tax regulations, and their rights and responsibilities to empower them and alleviate some of their concerns. Educating them about the steps involved in dealing with the IRS can help demystify the process. 
  2. Communication: Maintaining open lines of communication with clients is crucial. Regular updates on the progress of their case, explanations of any developments, and answers to their questions can help them feel more informed and in control. 
  3. Preparation: Assisting clients in gathering and organizing the necessary documentation and paperwork required by the IRS can reduce stress. By ensuring everything is in order, you can help prevent potential issues that might trigger audits or delays. 
  4. Advocacy: Acting as an advocate on behalf of clients, we can represent their interests and negotiate with the IRS to find suitable solutions. This can relieve clients from the direct burden of negotiating with a large governmental agency. 
  5. Empathy: Understanding and acknowledging the emotional aspect of dealing with the IRS can go a long way with clients. Showing empathy and patience can help build trust and rapport with them, making the process feel less intimidating. 


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Trey and Family

“Trey” A.R. Dayes III