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-minnesota-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 Malugani

CPA, Attorney · Smith, Schafer and Associates, LTD

Rochester, Minnesota 55901

Michael Malugani, CPA, Attorney in Rochester, MN

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Michael Malugani, CPA in Rochester · CPA Seek