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-california-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 R Smith

CPA · Tamiyasu, Smith, Horn & Braun

Fresno, California 93727

Michael R Smith, CPA in Fresno, CA

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Michael R Smith, CPA in Fresno · CPA Seek