Gary Muller


Gary earned his CPA designation in 1985 and has been providing accounting, tax and consulting services to privately-held business clients and individuals for the past 30 years. Gary began his career as a staff accountant in Albuquerque, New Mexico and launched his own practice in 1988. In 2002, Gary relocated his family and practice to Durango, Colorado.

Self-described as a very atypical CPA, Gary is not one to simply crunch numbers, memorize citations in the Internal Revenue Code and crank out tax returns. He does not even own a green eyeshade. Rather Gary specializes in creative thinking and intelligently challenging traditional thought to achieve outstanding results for his clients.

Gary has a wide range of experience ranging from helping clients find, run and improve their businesses to serving as an expert witness in civil litigation matters and consulting with attorneys to formulate strategy and identify damage claims. Gary has also owned several businesses other than his accounting practice. He understands the trials, tribulations and rewards of being a business owner first hand and employs that experience to assist his clients.

From a transaction standpoint, Gary has analyzed hundreds of businesses in his career ranging from storage facilities to apartment complexes, retail stores, construction, real estate development, logging, commuter airlines, manufacturing, service businesses and more. He has also brokered several transactions prior to the formation of Garacey Group. His experience allows him to bring a high level of perspective to both the buyer and seller, preparing the parties for what will come during the process.

Gary earned a Bachelor of Arts in accounting from Fort Lewis College and he has completed almost 1,300 hours of continuing education course work covering many different topics related to business management, tax law, business valuation, cost accounting and others. He is a member of the American Institute of Certified Public Accountants, the Colorado Society of Public Accountants and the New Mexico Society of Public Accountants.

Tracey Eaves


Tracey Eaves holds the senior-level Certified Business Appraiser (CBA) designation conferred by The Institute of Business Appraisers, the Certified Valuation Analyst (CVA) designation conferred by the National Association of Certified Valuators and Analysts, the Business Certified Appraiser (BCA) designation conferred by the International Society of Business Appraisers and the Certified Machinery and Equipment Appraiser (CMEA) designation conferred by the NEBB Institute.

Since 1999, Tracey has performed valuation services for privately-held and family-owned businesses nationwide and internationally for a myriad of purposes ranging from business sales and acquisitions, financing purposes, ownership transition planning, estate planning, gifting and settlement, tax planning, marital dissolutions, buy-sell agreements and employee stock ownership plans. Additionally, she has served as an expert witness on business valuation litigation matters.

Tracey’s professional career has been focused on privately-held small businesses. Prior to developing a specialty in valuation, Tracey spent eight years working with hundreds of small business owners providing financial analysis and other consulting services through the US Small Business Administration’s Small Business Development Center program. She has been involved in control and minority interest transactions and works with clients to maximize the investment in their business.

Tracey was elected to the International Society of Business Analysts’ Board of Governors in 2014 and serves as co-chair. She also heads up the organization’s Qualification Review Board. Tracey served on the Board of Governors of The Institute of Business Appraisers and she served as a member of the Professional Responsibility Board from 2009-2012. Tracey has also received the honor of distinguished member from the IBA.

Tracey earned a Bachelor of Science from Louisiana Tech University and an MBA from the University of Arkansas, Sam M. Walton College of Business. She is a member of the Institute of Business Appraisers, National Association of Certified Valuators and Analysts, NEBB Institute and International Society of Business Analysts.