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

Roger J Lis

CPA · R.A. Mercer & Co., P.C.

West Seneca, New York 14224

Roger J Lis, CPA in West Seneca, NY

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Roger J Lis, CPA in West Seneca · CPA Seek