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

Frederick C Gardner

CPA · Gardner, Provenzano, Thomas & Luplow

Saginaw, Michigan 48608

Frederick C Gardner, CPA in Saginaw, MI

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Frederick C Gardner, CPA in Saginaw · CPA Seek