Continuing Education Provider
Form 14360
OMB Number
1545-1726
September 2012
Complaint Referral
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 ( , 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 to
download and complete the form. Paper Form 14360 should be mailed, along with any supporting documentation, to:
Internal Revenue Service
Continuing Education Program
Park 4 - Suite 400
1111 Constitution Avenue, N.W.
Washington, DC 20224
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
ZIP code
Program/Course name
CE provider program number
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
Name (first, middle initial, last)
Business phone number
(include area code)
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
14360
Department of the Treasury - Internal Revenue Service
Form
(9-2012) Catalog Number 59083T