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

James Richard Hammer

CPA · Lowdermilk Church & Co., LLP

Morganton, North Carolina 28655

James Richard Hammer, CPA in Morganton, NC

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James Richard Hammer, CPA in Morganton · CPA Seek