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-new%20york-extract.csv No state license number is on file. Specialties are blank until this preparer claims the listing. CPA Seek does not contact preparers.

Sara M Dayton

CPA · Lumsden & McCormick, LLP

Buffalo, New York 14202

Sara M Dayton, CPA in Buffalo, NY

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Sara M Dayton, CPA in Buffalo · CPA Seek