Catalog Number 59083T www.irs.gov
14360 (Rev. 1-2017)
Instructions for Form 14360, CE Provider Complaint Referral
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 classroom-
based, 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
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.
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
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
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
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.