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.

James Lee Smith

CPA · Smith Denlinger & CO Inc.

Dayton, Ohio 45414

James Lee Smith, CPA in Dayton, OH

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James Lee Smith, CPA in Dayton · CPA Seek