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-tennessee-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 J Heffner

CPA · Pugh & Company, PC

Knoxville, Tennessee 37923

Michael J Heffner, CPA in Knoxville, TN

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Michael J Heffner, CPA in Knoxville · CPA Seek