Federal Continuing Education Provider Complaint Referral
Extracted from PDF file 2016-federal-form-14360.pdf, last modified January 2017
Continuing Education Provider Complaint ReferralForm Department of the Treasury - Internal Revenue Service 14360 OMB Number 1545-1726 Continuing Education Provider Complaint Referral (January 2017) 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 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 complaint 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 Attn: RPO Continuing Education Team 6717 Shawnee Mission Parkway Overland Park, KS 66202-4022 Part I - Contact Information for CE Provider being Referred CE Provider phone number (include area code) Name of CE Provider ext. Mailing address (number, street, P.O. box) City State Program/Course name CE provider program number ZIP code 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 (include area code) Name (first, middle initial, last) ext. Business street address (number, street, P.O. box) City State Are you a CE Provider? Yes No If YES, what is your CE Provider number Catalog Number 59083T ZIP code Business email address www.irs.gov Form 14360 (Rev. 1-2017) Page 2 Instructions for Form 14360, CE Provider Complaint Referral General Information Provide the following information to submit a complaint 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 classroombased, computer based, or self study; and Obtain IRS approval prior to offering CE credit to enrolled agents, enrolled retirement plan agents, and other 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 Information regarding the IRS approved CE Provider you are filing a complaint 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 and telephone extension. Provide the date of the alleged incident. Nature of Complaint. Provide specific facts related to the complaint. See Sample Narratives below. Attach additional sheets if necessary. If you are submitting the complaint online and used additional sheets, ensure the additional information is uploaded with your complaint. 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 Enter your full name, business address including city, state, ZIP code, business telephone number, telephone extension and business email address where you can be contacted. Providing this information is optional, however if we need additional information to investigate your complaint, we will need a way to contact you. Provide information regarding the status of the person filing the complaint. 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. Catalog Number 59083T www.irs.gov Form 14360 (Rev. 1-2017)
Form 14360 (Rev. 1-2017)
More about the Federal Form 14360 Other TY 2016
We last updated the Continuing Education Provider Complaint Referral in May 2017, so this is the latest version of Form 14360, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form 14360 directly from TaxFormFinder. You can print other Federal tax forms here.
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The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 14360 from the Internal Revenue Service in May 2017.
Historical Past-Year Versions of Federal Form 14360
We have a total of three past-year versions of Form 14360 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 14360 (Rev. 1-2017)
Form 14360 (Rev. 5-2014)
Form 14360 (9-2012)
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