Form 14360 - Continuing Education Provider Complaint Referral

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Department of the Treasury - Internal Revenue Service
OMB Number
Continuing Education Provider
(January 2017)
Complaint Referral
Use Form 14360 to file a complaint 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 other tax return
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 ( , 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 complaint against an IRS Approved CE Provider go to
download and complete the form. Paper Form 14360 should be mailed, along with any supporting documentation, to:
Internal Revenue Service
Attn: RPO Continuing Education Team
6717 Shawnee Mission Parkway
Overland Park, KS 66202-4022
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)
ZIP code
Program/Course name
CE provider program number
Date of alleged incident
Nature of Complaint
Provide facts and other information related to the complaint. (Attach additional sheets if necessary)
Part II - Your Contact Information
Business phone number
Name (first, middle initial, last)
(include area code)
Business street address (number, street, P.O. box)
ZIP code
Business email address
Are you a CE Provider?
If YES, what is your CE Provider number
Catalog Number 59083T
(Rev. 1-2017)


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