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

Timothy Edward Peters

CPA · Smith Elliott Kearns & Company, LLC

Hagerstown, Maryland 21742

Timothy Edward Peters, CPA in Hagerstown, MD

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Timothy Edward Peters, CPA in Hagerstown · CPA Seek