Listed as a CPA in IRS public preparer records. Source: IRS PTIN FOIA extract (Feb 2026), retrieved October 23, 2026. https://www.irs.gov/pub/foia/foia-north%20dakota-extract.csv No state license number is on file. Specialties are blank until this preparer claims the listing. CPA Seek does not contact preparers.

Sandra J Borhart

CPA · Overmoe & Nelson, Ltd.

Grand Forks, North Dakota 58203

Sandra J Borhart, CPA in Grand Forks, ND

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Sandra J Borhart, CPA in Grand Forks · CPA Seek