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

James Raymond Smarelli

CPA · Kevin P Cassidy CPA PC

Indianapolis, Indiana 46240

James Raymond Smarelli, CPA in Indianapolis, IN

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James Raymond Smarelli, CPA in Indianapolis · CPA Seek