Form 14360 Continuing Education Provider Complaint Referral

Continuing Education Provider
Complaint Referral

Form 14360
March 2012

OMB Number
1545-xxxx

Use Form 14360 to file a referral against an approved IRS Continuing Education Provider (CE) who is not meeting Revenue Procedure
2012-12 Standards while offering CE Programs to enrolled agents, enrolled retirement plan agents, and registered tax return preparers.
If you are currently an approved CE Provider, the Point of Contact must log into the CE Provider electronic system to complete this
referral form online (www.irs.gov/taxpros/ce, click on “Access your CE Provider online account” for a link to the referral form).
If you are a tax return preparer and wish to file a referral against an IRS Approved CE Provider go to www.irs.gov/taxpros/ce to
download and complete the form. Paper Form 14360 should be mailed, along with any supporting documentation, to:
Internal Revenue Service
Continuing Education Program
2345 Crystal City Drive, Suite 400
Arlington, VA 22202

Part I - Contact Information for CE Provider being Referred
Name of CE Provider

CE Provider phone number (include area code)

Mailing address (number, street, P.O. box)
City

State
CE provider program number

Program/Course name

ZIP code

Date of alleged incident

Nature of Complaint
Provide facts and other information related to the referral. (Attach additional sheets if necessary)

Part II - Your Contact Information
Business phone number (include area code)

Name (first, middle initial, last)
Business street address (number, street, P.O. box)
City

State

ZIP code

Business email address

Are you a CE Provider
Yes

No

If YES, what is your CE Provider number
Form

14360 (3-2012)

Catalog Number 59083T

www.irs.gov

Department of the Treasury - Internal Revenue Service

Continuing Education Provider
Complaint Referral

Form 14360
March 2012

OMB Number
1545-xxxx

For IRS Use Only (Return Preparer Office)
Referral number

Date referral received

Date referral assigned

Name of person referral assigned to
Date contact made with CE Provider

Name of CE Provider's POC

Reason for referral

Action taken to investigate referral

Outcome of contact with CE Provider

Privacy Act and Paperwork Reduction Notice
We ask for the information on this form to carry out the laws of the United States. We need it to ensure that continuing education providers are complying with these
laws. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control
number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal
Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103. The time require to complete this form
will vary depending on individual circumstances. The estimated average time is 15 minutes.
The primary purpose of this form is to report potential violations of the law by continuing education providers. We are requesting this information under authority of 26
U.S.C. § 7801 and § 7803 and 31 U.S.C. § 330. Providing this information is voluntary, and failure to provide all or part of the information will not affect you.
Providing false or fraudulent information may subject you to penalties. We may disclose this information to the Department of Justice to enforce the tax laws, both civil
and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may also disclose this information to
other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, and to federal law enforcement and intelligence agencies to
combat terrorism.
Form

14360 (3-2012)

Catalog Number 59083T

www.irs.gov

Department of the Treasury - Internal Revenue Service

Continuing Education Provider
Complaint Referral

Form 14360
March 2012

OMB Number
1545-xxxx

General Information
Provide the following information to submit a referral against a CE Provider. Provide as much detailed information as
possible. For guidance, refer to the instructions below.
NOTE: The IRS will only consider complaints against a CE Provider that failed to meet the standards in Revenue
Procedure 2012-12. Examples include CE Provider's failure to:
•
•
•
•
•
•

Provide continuing education programs that utilize materials specifically developed for instructional use;
Use instructors who have subject matter expertise in the topics covered;
Provide a certificate of completion to attendees who successfully completed the program;
Make available to attendees program evaluations to individuals who have successfully completed the
program;
Provide CE program content that is accurate, current, and designed to communicate effectively, whether
classroom-based, computer based, or self study; and
Obtain IRS approval prior to offering CE credit to enrolled agents, enrolled retirement plan agents, and
registered tax return preparers.

Use these terms in detailing the facts of your complaint.
The IRS will not consider complaints for issues such as a CE Provider's fees or refund policy.
Instructions
Part I - Contact Information for CE Provider being Referred
Questions 1 - 6
Information regarding the IRS approved CE Provider you are filing a referral against. Include all information known to you.
This could include the CE Provider's name, business address, program number, program name, and/or business phone
number.
Question 7
Provide the date of the alleged incident.
Question 8
Provide specific facts related to the referral. See Sample Narratives. Attach additional sheets if necessary. If you are
submitting the referral online and used additional sheets, ensure the additional information is uploaded with your referral.
Sample Narrative: The instructor simply read the material to the participants and did not appear to be a subject matter
expert in the topics covered. At the conclusion of the program, no means for feedback was given to the attendees for
evaluation of the program material, instructor, or setting.
Sample Narrative: The program material provided for the Federal Tax Law program was not specifically developed for
instructional use. Various IRS publications, including Publication 17, were the only program materials provided. The
instructor read from the IRS Publication and did not supply any additional information, encourage discussion, or answer
questions from attendees. The instructor did not seem to have examples or be able to share experiences appearing not
to have expertise in federal tax law.
Part II - Your Contact Information
Questions 9 - 13
Enter your full name, business address including city, state, ZIP code, business telephone number and business email
address where you can be contacted. Providing this information is optional, however if we need additional information to
investigate your referral, we will need a way to contact you.
Question 14
Provide information regarding the status of the person filing the referral.
Form

14360 (3-2012)

Catalog Number 59083T

www.irs.gov

Department of the Treasury - Internal Revenue Service