Form 8498 Form 8498 Program Sponsor Agreement for Continuining Education for

Department of the Treasury - Internal Revenue Service

8498

Form
(Rev. November 2007)

OMB Clearance Number
1545-1459

Program Sponsor Agreement for Continuing
Education for Enrolled Agents

Sponsor No. (IRS Use Only)

Responsibility;
SE:OPR;
1111
Constitution
Avenue,
fInstructions:
Instructions:Mail
Mailthe
theoriginal
originaland
andone
onecopy
copyofofthis
thisform
formto:
to: IRS/Office
IRS, OfficeofofProfessional
Director of Practice,
(C:AP;:DOP),
1111
Constitution
Ave.
NW,
NW;
Washington,
DC 20224.
approval,
will return
a copy
to you.
Washington
DC 20224.
Upon Upon
approval,
we willwe
return
one copy
to you.
1. Full Name of Sponsoring Organization

2. Telephone Number

3. Address (Street, City, State and Zip Code)

4. Individual to Contact Regarding Programs

5. Telephone Number

6. Address (Street, City, State and Zip Code)

Program Sponsor Agreement
(3) I (We)
(3)
(We) agree
agreeto
tomaintain
maintainrecords
recordsas
asdetailed
detailedbelow
belowfor
foraaperiod
period
following the
the date
date each
each program
program is
is presented;
presented:
of three years
years following
a.The
and location
location ofofeach
each program
program presented;
presented;
a. The date
date and
b.The
b. Thenames
namesofofeach
eachinstructor,
instructor,discussion
discussionleader
leaderor
or speaker;
speaker;
c.The
program;
c. The roster
roster ofof individuals
individualscompleting
completingeach
each
program;
d.The
outline of
of each
each program
programpresentation.
presentation.
d. The written
written outline
I (We)
understand
and
agree
that
the
I (We)
understand
and
agree
that
theabove
aboveprogram
programrecords
records
willwill
be be
located
at: at:
located

(1) I (We)
(1)
(We) plan
plan to
to offer
offercontinuing
continuingeducation
educationprograms
programsunder
underthe
the
education regulations
regulations for
forenrolled
enrolledagents
agents(31
(31
CFR,
continuing education
CFR,
Part 10
10 printed
printed as
as Treasury
TreasuryDepartment
DepartmentCircular
CircularNo.
No.230).
230).A A
written outline
outline and/or
and/or textbook
textbookfor
forthe
theprogram(s)
program(s)is is
submitted
written
submitted
with this
this agreement.
agreement. (A
(A written
written outline
outline and/or
and/ortextbook
textbookisisnot
not
with
required
of
professional
organizations
or
societies
wishing
to
required of professional organizations or societies wishing tobe
considered
as qualified
sponsors).
be
considered
as qualified
sponsors.)
I (We) agree to comply with the following requirements relative to
(2)
(2) I (We) agree to comply with the following requirements relative
each continuing education program offered:
to each continuing education program offered:
a. Program(s) subject matter will be current;
a.
Program(s)will
subject
matter willinbeunits
current.
b.Program(s)
be presented
of one class hour (50
b.
Program(s)
will
be
presented
in
units
of one
hour (50
minutes constituting one class hour) unless
partclass
of a continuous
minutes
constituting
one
class
hour)
unless
part
of
a conconference, convention and the like;
conference
conventionbyand
the like. qualified in the
c. tinuous
Program(s)
will be developed
individual(s)
c.
Program(s)
subject
matter; will be developed by individual(s) qualified in
subject matter.
d. the
Program(s)
will be conducted by qualified instructor(s),
discussion
leader(s),
or speakers(s);
d.
Program(s)
will be
conducted by qualified instructor(s),
e. discussion
Records will
be maintained
to verify completion of the proleader(s),
or speaker(s).
gram
and attendance
by each participant;
e.
Records
will be maintained
to verify completion of the prof. A
certificate
of completion
will participant.
be issued to each individual
gram
and attendance
by each
who
the
program(s);
f.
A successfully
certificate ofcompletes
completion
will
be issued to each individual
g. A
written
outline ofcompletes
the program(s)
will be retained;
who
successfully
the program(s).
h.
Program(s)
will
include
some
means
g. A written outline of the program(s) willfor
be evaluation
retained. of technical content and presentation.

I (We) understand and agree that the above program records
will be subject to review by the Office of Professional
I (We) understand
and agree
thatthese
the above
program
records
Responsibility
and agree
to make
records
available
to the
will be of
subject
to review
by the Director
and
agree
to
Office
Professional
Responsibility
forofaPractice
period of
three
years
following
presentation.
We further
agree
to notify
the Office
of
make these
records available
to the
Director
of Practice
for a
Professional
Responsibility
as topresentation.
the location We
of these
records
period of three
years following
further
agreeif
they
are the
removed
from
the designated
location
prior
to the
to notify
Director
of Practice
as to the
location
of these
expiration
of theare
above
period.
records if they
removed
from the designated location prior

the understand
expiration ofand
theagree
abovethat
period.
(4) Ito(We)
if we fail to comply with this
(4) agreement
I (We) understand
that if we
fail to comply
with this
or fail to and
meetagree
acceptable
standards
in our programs,
our
program or
sponsor
may be terminated
agreement
fail to agrement
meet acceptable
standards by
in the
our Office
proof
Professional
Responsibility
and that
of such
grams,
our program
sponsor agreement
maynotice
be terminated
termination
be andgiven
by of such
the tenation
Office of
by the Directormay
of Practice
that notice
Professional
Responsibility
to
all
individuals
enrolled
may be given by the Director of Practice to all indivils to
practice
the Internal
Service.
enrolledbefore
to practice
beforeRevenue
the Internal
Revenue Service.

h. Program(s) will include soe means for evaluation of technical content and presentation.

.

7.

Signature

8.

9.

Name (Typed)

10.

Date

Title

Paperwork
NoticeAct Notice
Privacy
Act and Reduction
Paperwork Act
Reduction
Section
330 of Title
United States
authorizes
to collect this
Notwithstanding
any other
provision
law, no person
is required
to respond
We
are requesting
the31,
information
on thisCode,
form to
determinethe
theIRS
qualifications
for those
presenting education
programs
forof
individuals
enrolled
to practice
before to,
information.
The primary
use of
theinformation
informationisisrequired
to administer
the enrolled
agent
nor shall
person
subject to
a penalty for
failure to programs
comply with
collection
the
Internal Revenue
Service.
This
for those
who desire
to qualify
as aany
sponsor
of be
continuing
professional
education
for athose
program.to practice
Information
may
disclosed
to: public
authorities for use in law of information subject to the requirements of the Paperwork Reduction Act unless
enrolled
before
thebeInternal
Revenue
Service.
enforcement,

and in

connection with employment,

contracting, licensing,

that collection of information displays a currently valid OMB Control Number.

You
notbenefits;
required to
provide
information
requested
a form
is subject toPublic
the Paperwork
the form
displays ais valid
OMB to
control
andare
other
courts
andthe
other
adjudicative
bodiesonand
the that
Department
reporting Reduction
burden forAct
thisunless
collection
of information
estimated
average
number.
Books
records relating
to a and
form or
its instructions
must be
retained
as long
their contents
may become
materialthe
in the
any
Internal
of Justice
for orlitigation
purposes;
contractors
to perform
the
contract.
36 asminutes
per response,
including
timeadministration
for reviewing of
the
instructions,
Revenue
law. an
Generally,
tax returns
and return
information
are confidential,
as required
by Code
section
6103.
Submitting
agreement
is voluntary,
however,
providing
the information
searching
existing
data
sources, gathering and maintaining the data needed, and
requested on this form is a requirement to obtain the benefit of approval for the completing and reviewing this collection of information. Send comments
agreement. Failure to provide the requested information could delay or prevent regarding
this burden estimate or any other aspect of the collection of
of your agreement.
including
suggestions
to: You
IRS/Office
Ifprocessing
you have comments
concerning the accuracy of this time estimate or suggestionsinformation,
for making this
form simpler,
we wouldforbereducing
happy to the
hearburden
from you.
can of
Professional
Responsibility,
SE:OPR;
1111
Avenue,
write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova,
CA 95743-0001.
DO NOT send
the form to
this Constitution
address. Instead,
mail it toNW;
Washington, DC 20224.
the address shown at the top of the form.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is 36 minutes.

FOR OFFICIAL USE ONLY
Approved
11. Name

Catalog Number 63274Y

Disapproved
12. Date

13. Name

14. Date

Form 8498 (Rev. 11-2007)