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.

Michael A. Smith

CPA · Foley & Smith, LLC

Lutherville, Maryland 21093

Michael A. Smith, CPA in Lutherville, MD

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Michael A. Smith, CPA in Lutherville · CPA Seek