Listed as a CPA in IRS public preparer records. Source: IRS PTIN FOIA extract (Feb 2026), retrieved October 22, 2026. https://www.irs.gov/pub/foia/foia-south%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.

Michael Ray Hayes

CPA · Michael R. Hayes, CPA

Winnsboro, South Carolina 29180

Michael Ray Hayes, CPA in Winnsboro, SC

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Michael Ray Hayes, CPA in Winnsboro · CPA Seek