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-new%20mexico-extract.csv No state license number is on file. Specialties are blank until this preparer claims the listing. CPA Seek does not contact preparers.

Christopher L Smalley

CPA · Leon F. Smalley, CPA, PC

Fruitland, New Mexico 87416

Christopher L Smalley, CPA in Fruitland, NM

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Christopher L Smalley, CPA in Fruitland · CPA Seek