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Official form guide
Form 14360: Continuing Education Provider Complaint Referral
IRS Form 14360 is a Continuing Education Provider Complaint Referral used to report issues with an IRS-approved CE provider; the estimated average time to complete this form is 15 minutes.
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IRS Form 14360 - Continuing Education Provider Complaint Referral
IRS Form 14360 is a Continuing Education Provider Complaint Referral used to report issues with an IRS-approved CE provider; the estimated average time to complete this form is 15 minutes.
Risk Radar
Scan points- 1Filing without providing facts detailing the nature of the complaint is a critical error.
- 2Failing to provide facts regarding the nature of the complaint in Part I.
- 3Not including the CE Provider's phone number with area code in Part I.
- 4Omitting your own business email address when completing Part II.
- 5Not indicating 'Yes' or 'No' for whether you are a CE Provider in Part II.
Plain English
This form allows someone to formally file a complaint against an IRS-approved educational provider. The purpose is to notify the Internal Revenue Service if that provider is not meeting required standards when teaching tax professionals. Completing Form 14360 helps ensure CE programs are accurate and compliant with Treasury Department Circular No. 230.
Submission Date
- Filing date: 2023-05-17 22:10:16
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when filing a complaint against an IRS-approved Continuing Education Provider (CE) regarding non-compliance with Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service, or Revenue Procedure 2012-12.
- Do not use Form 14360 when complaining about a CE Provider's fees or refund policy; these issues will not be considered by the IRS.
- Check Form 17 instead when needing to reference various IRS publications as program materials.
Form selector
Use this form or another form?
You are an IRS-approved CE Provider
You must log into the CE Provider electronic system to complete this referral form online.
✓ Check for the link on IRS.gov/TaxPros/ce.
You are a Tax Return Preparer (and need to file)
The paper Form 14360, with supporting documents, must be mailed to the specified address.
✓ Confirm the mailing address is correct before dropping it in the mail.
You wish to report issues regarding program content accuracy or instructor expertise
These specific facts are detailed requirements for complaint consideration by the IRS.
✓ Ensure you use language like 'accurate, current, and designed to communicate effectively' when describing the issue.
Deadline or filing window
The source does not specify a trigger event or deadline date for filing Form 14360. However, it estimates that the average time required to complete this form is 15 minutes, and no extension period is mentioned in the excerpts provided.
Checklist
What you need before filling it out
CE Provider Name
The name of the CE Provider being referred · Part I - Contact Information for CE Provider
Date of alleged incident
The specific date the complaint relates to · Part I - Contact Information for CE Provider
Nature of Complaint
A brief summary of the issue (e.g., failure to provide certificate) · Part I or Part II
Your Contact Information
Your full name, business address, phone/email · Part II - Your Contact Information
CE Provider Program Number
The specific program number offered by the CE provider · Part I - Contact Information for CE Provider
Before you submit
- 1Ensure all required fields in Part I (CE Provider Info) are filled out.
- 2Verify that the Nature of Complaint section provides specific facts, not just general grievances.
- 3If filing online, confirm you have uploaded any additional supporting sheets with your complaint submission.
- 4Complete Part II by entering your full name and business contact details.
- 5If applicable under Part I, provide the CE Provider's number if you are a CE Provider yourself.
- 6Review Part I to ensure you have included the CE Provider's phone number (including area code) and mailing address.
- 7Confirm that if filing by mail, all supporting documentation is enclosed with Form 14360.
How to file this form
- 1Determine whether to file online or via paper submission; if online, log into the CE Provider electronic system (if you are a provider) or go to IRS.gov/TaxPros/ce (if you are a preparer).
- 2Complete Part I by detailing the specific CE Provider being referred, including their name, phone number, and mailing address.
- 3Fill out the Nature of Complaint section in Part I with facts related to the alleged incident, ensuring you reference required elements like certificates or program content accuracy.
- 4Complete Part II by providing your own contact information (name, business address, email, etc.), noting whether you are a CE Provider and what your number is.
- 5If filing via paper mail, attach all supporting documentation to the completed Form 14360.
- 6Mail the completed Form 14360 and attachments to Internal Revenue Service Attn: RPO Continuing Education Team at 1122 Town and County Commons, Chesterfield, MO 63017, obtaining proof of mailing.
Known limitations
- 1The IRS will only consider complaints against a CE Provider that failed to comply with Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service, Revenue Procedure 2012-12 and the IRS CE Provider Standards available on IRS.gov/TaxPros/ce.
- 2Complaints regarding a CE Provider's fees are not considered by the IRS.
- 3Complaints regarding a CE Provider's refund policy are not considered by the IRS.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 5-2023, dated May 2023; this version references the IRS CE Provider Standards available at IRS.gov/TaxPros/ce for the most up-to-date requirements.
What changed or needs a fresh check
- Edition date — confirm the revision reads May 2023.
- Catalog Number — confirm it is 59083T.
- Mailing address — confirm the recipient is Internal Revenue Service Attn: RPO Continuing Education Team, 1122 Town and County Commons, Chesterfield, MO 63017.
- OMB Number — confirm it reads 1545-1726.
- Time Estimate — confirm the estimated average time to complete is 15 minutes.
Quick Facts
Downloads
After you file
- 1Retain books or records relating to Form 14360 as long as their contents may become material in the administration of any Internal Revenue law.
- 2The information provided is subject to disclosure to the Department of Justice for civil and criminal tax enforcement.
- 3The IRS may disclose complaint information to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws.
- 4If a filer provides false or fraudulent information on Form 14360, they may be subject to penalties.
Sources
- SRCForm 14360 (Rev. 5-2023) is cataloged under Catalog Number 59083T on page 1.
- SRCThe primary purpose of Form 14360 is to report potential violations by continuing education providers, as stated on page 2.
- SRCIf the filer is a tax return preparer, they should download and complete Form 14360 from IRS.gov/TaxPros/ce (page 1).
- SRCThe mailing address for paper Form 14360 is Internal Revenue Service Attn: RPO Continuing Education Team, 1122 Town and County Commons, Chesterfield, MO 63017 (page 1).
- SRCComplaints must relate to failures regarding Circular No. 230 or the IRS CE Provider Standards available on IRS.gov/TaxPros/ce (page 1).
- SRCThe estimated average time required to complete Form 14360 is 15 minutes, according to page 2.
Common confusion points
Should I file this form online or on paper?
A tax return preparer should go to IRS.gov/TaxPros/ce to download and complete Form 14360, while an existing CE Provider must log into the electronic system at IRS.gov/TaxPros/ce to complete it online.
→ Check which role you are filing from.
What specific issues can I complain about on Form 14360?
The complaint must relate to a CE Provider failing to comply with Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service, Revenue Procedure 2012-12, or the IRS CE Provider Standards; fees or refund policy issues are not considered.
→ Verify your issue is related to standards compliance (e.g., program materials, instructor expertise).
If I complain about a CE Provider, what information must be in Part I?
Part I requires the Name of the CE Provider, their phone number (including area code), mailing address (number, street, P.O. box), City, State, ZIP code, Program/Course name, CE provider program number, Date of alleged incident, and a detailed Nature of Complaint with facts/information.
→ Ensure all fields in Part I are populated before moving to Part II.
What is the difference between filing online vs. paper?
If submitting online via IRS.gov/TaxPros/ce, ensure that any supporting documentation uploaded is attached to your complaint; if mailing the paper Form 14360, include all supporting documentation with it.
→ Confirm you have either submitted digital attachments or physical documents.
Who must fill out Part II of Form 14360?
Part II requires the filer's Name (first, middle initial, last), Business phone number (including area code) and extension, Business street address (number, street, P.O. box), City, State, ZIP code, Business email address, and a declaration of whether they are a CE Provider (Yes/No).
→ Ensure you provide your full contact details in Part II.
What happens if I am filing as a tax return preparer?
You must go to IRS.gov/TaxPros/ce to download and complete the form; when filling out Part II, you will state 'No' for whether you are a CE Provider (if applicable) and leave the CE Provider number field blank or not applicable.
→ Confirm the "Are you a CE Provider" box in Part II is marked correctly.
Where should I mail Form 14360 if it is paper?
The form must be mailed to: Internal Revenue Service Attn: RPO Continuing Education Team, 1122 Town and County Commons, Chesterfield, MO 63017.
→ Double-check the mailing address against the source.
If I am a CE Provider filing this complaint about another provider, what do I do first?
The Point of Contact must log into the CE Provider electronic system at IRS.gov/TaxPros/ce and complete the referral form online.
→ Verify you are logged into the correct online account before starting.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If a filer needs to report a violation, they use Form 14360.
Questions about IRS Form 14360
What is IRS Form 14360 used for?
This form allows someone to formally file a complaint against an IRS-approved educational provider. The purpose is to notify the Internal Revenue Service if that provider is not meeting required standards when teaching tax professionals. Completing Form 14360 helps ensure CE programs are accurate and compliant with Treasury Department Circular No. 230.
Who must file IRS Form 14360?
A tax return preparer who wishes to file a complaint against an IRS-Approved CE Provider must complete Form 14360.
What information does IRS Form 14360 require?
Part I collects the Contact Information for the CE Provider being Referred, while Part II gathers your own contact information. The form also asks if you are a CE Provider and what your specific provider number is.
When is IRS Form 14360 due?
The source does not state a specific filing deadline; however, it notes that the estimated average time to complete this form is 15 minutes.
Where do I file IRS Form 14360?
Tax return preparers can download and complete Form 14360 from IRS.gov/TaxPros/ce. Paper forms must be mailed to: Internal Revenue Service Attn: RPO Continuing Education Team, 1122 Town and County Commons, Chesterfield, MO 63017.
How do I complete IRS Form 14360?
A tax return preparer files by completing Part I (CE Provider info) and then Part II (their own contact info). If filing online, the Point of Contact must log into the CE Provider electronic system first. Supporting documentation should be attached when mailing the paper form 14360.
What happens if IRS Form 14360 is filed incorrectly?
Providing false or fraudulent information on Form 14360 may subject the filer to penalties. The IRS may also disclose this information to various agencies for enforcement purposes.
Should I file this form online or on paper?
A tax return preparer should go to IRS.gov/TaxPros/ce to download and complete Form 14360, while an existing CE Provider must log into the electronic system at IRS.gov/TaxPros/ce to complete it online. Check which role you are filing from.
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