It's a shrub rather than a tree. Chimonanthus has a similar leaf and opposite arrangement. Are the leaves rough like sandpaper? Or possibly I am completely misgauging the size. How big are they?

The leaves do not feel like sandpaper. the total height is about 3 feet. I have includes a picture of the base of it as well as a close up of the leaf. Please pardon the shape it is in as my dog runs it over constantly chasing the neighbors dog up and down the privacy fence.

Put a wire cage around it to deflect the dog. Covering the soil with an adequately deep mulching material would also protect the soil surface from compaction and result in a less muddy dog.

Found out what it is. And it has been protected from the dog, so it is much happier now. Buttonbush (Cephalanthus occidentalis)

As already mentioned mulching with organic materials could be beneficial as well, but be careful not to cover with mulch the base of the plant.