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-arizona-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 H Kay

CPA · David S Cutler CPA PC

Tucson, Arizona 85712

James H Kay, CPA in Tucson, AZ

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James H Kay, CPA in Tucson · CPA Seek