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

Frank L Hayes

CPA · Hayes & Associates, LLC

Omaha, Nebraska 68144

Frank L Hayes, CPA in Omaha, NE

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Frank L Hayes, CPA in Omaha · CPA Seek