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

Samuel A. Rayner

CPA · Rayner, Foos, Kruse & Irwin, Inc

Maumee, Ohio 43537

Samuel A. Rayner, CPA in Maumee, OH

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Samuel A. Rayner, CPA in Maumee · CPA Seek