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

Hayley Catherine Lower

CPA · PENN Entertainment

Wyomissing, Pennsylvania 19610

Hayley Catherine Lower, CPA in Wyomissing, PA

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Hayley Catherine Lower, CPA in Wyomissing · CPA Seek