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

Michelle J. Makapugay

CPA · EA Mak Accountants and Consultants

San Bruno, California 94066

Michelle J. Makapugay, CPA in San Bruno, CA

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Michelle J. Makapugay, CPA in San Bruno · CPA Seek