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

Rafael Emmanuelli

CPA · REC & Associates, LLC

Ponce, Puerto Rico 00717

Rafael Emmanuelli, CPA in Ponce, PR

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Rafael Emmanuelli, CPA in Ponce · CPA Seek