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-pennsylvania-extract.csv No state license number is on file. Specialties are blank until this preparer claims the listing. CPA Seek does not contact preparers.

Heather L Cummings

CPA · United Refining Company

Warren, Pennsylvania 16365

Heather L Cummings, CPA in Warren, PA

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Heather L Cummings, CPA in Warren · CPA Seek