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Official form guide
Form 14360: Continuing Education Provider Complaint Referral
Internal Revenue Service Form 14360 is used to report a complaint against an IRS‑approved continuing education provider that may be violating Treasury Circular No. 230, Revenue Procedure 2012‑12, or IRS CE Provider Standards. The form is filed by tax return preparers or CE providers and must be mailed to the RPO Continuing Education Team in Chesterfield, MO.
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IRS Form 14360 - Continuing Education Provider Complaint Referral
Internal Revenue Service Form 14360 is used to report a complaint against an IRS‑approved continuing education provider that may be violating Treasury Circular No. 230, Revenue Procedure 2012‑12, or IRS CE Provider Standards. The form is filed by tax return preparers or CE providers and must be mailed to the RPO Continuing Education Team in Chesterfield, MO.
Risk Radar
Scan points- 1Submitting false or fraudulent information can lead to penalties.
- 2Omitting the CE provider’s phone number (including area code) in Part I, which is required for contact.
- 3Not entering the program or course name in Part I, which is needed to identify the specific CE offering.
- 4Leaving the date of the alleged incident empty in Part I, preventing the IRS from establishing a timeline.
- 5Filing a complaint that focuses on the provider’s fees or refund policy, which the IRS will not consider.
Plain English
Form 14360 lets you tell the IRS if a continuing‑education course for tax professionals isn’t following required rules. You give details about the provider, the program, and what went wrong, then send the form to the IRS.
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 that is not complying with Treasury Circular No. 230, Revenue Procedure 2012‑12, or IRS CE Provider Standards.
- Do not use it when the complaint concerns only the provider’s fees or refund policy.
- Check Form 14360 instead when filing a complaint about a CE Provider that is not IRS‑approved.
Form selector
Use this form or another form?
Complaint about CE Provider non‑compliance with standards
Addresses violations of Circular No. 230, Revenue Procedure 2012‑12, and CE Provider Standards
✓ Confirm provider is IRS‑approved and issue falls within complaint scope
Report of missing program evaluations for attendees
IRS requires providers to make evaluations available to attendees who completed the program
✓ Verify that the complaint details lack of evaluations
Allegation that CE program content is inaccurate or not current
Providers must ensure CE content is accurate, current, and effective
✓ Ensure the narrative cites specific factual inaccuracies
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
CE Provider name
Provider’s legal business name · Part I of Form 14360
Program/Course name
Title of the CE program involved · Part I of Form 14360
Date of alleged incident
Specific date of the violation · Part I of Form 14360
Nature of Complaint
Detailed factual description of the issue · Part I of Form 14360
Your contact information
Full name, business address, phone, email · Part II of Form 14360
Before you submit
- 1Verify the CE Provider is IRS‑approved.
- 2Enter the complete CE Provider name and phone number.
- 3Provide the program or course name and CE provider program number if known.
- 4State the exact date of the alleged incident.
- 5Describe the nature of the complaint using factual details and avoid fee‑related issues.
- 6Attach all supporting documentation and any additional narrative sheets.
- 7Sign the form and retain a copy for your records.
How to file this form
- 1Log into the CE Provider electronic system to submit the referral online and obtain a confirmation receipt.
- 2If filing on paper, complete all required fields on Form 14360.
- 3Attach any supporting documents and additional narrative sheets.
- 4Mail the completed form to the RPO Continuing Education Team at 1122 Town and County Commons, Chesterfield, MO 63017 and retain the mailing receipt.
Known limitations
- 1The form does NOT apply to complaints about a CE Provider’s fees or refund policy. (Form p.2)
- 2The form only accepts complaints against IRS‑approved Continuing Education Providers; providers without IRS approval are excluded. (Form p.1)
- 3The form does NOT consider issues unrelated to the standards in Circular No. 230, Regulations, Revenue Procedure 2012‑12, or IRS CE Provider Standards. (Form p.2)
- 4The form is not for reporting violations by entities other than CE Providers, such as tax return preparers themselves. (Form p.2)
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.
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Fillable formOpen in Editor->Form 14360 (Rev. 5‑2023) is the current edition; the source does not indicate any later revision or changes.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 5‑2023 (May 2023).
- Fee — not stated in the official source.
- Mailing address — confirm the paper form is mailed to Internal Revenue Service Attn: RPO Continuing Education Team 1122 Town and County Commons Chesterfield, MO 63017.
- Signature — not stated in the official source.
Quick Facts
Downloads
After you file
- 1Sign the form before mailing it to the IRS.
- 2Keep a copy of the completed Form 14360 and any supporting documentation for your records.
- 3Retain books or records related to the complaint as long as they may become material in the administration of any Internal Revenue law.
- 4Mail the paper form to Internal Revenue Service, Attn: RPO Continuing Education Team, 1122 Town and County Commons, Chesterfield, MO 63017.
- 5If you discover an error after filing, submit a corrected Form 14360 with a brief explanation of the changes.
Sources
- SRCForm p.1 — purpose: file a complaint against an IRS‑approved Continuing Education Provider.
- SRCForm p.1 — eligible filers: tax return preparers or an IRS‑approved CE Provider’s point of contact.
- SRCForm p.1 — mailing address: Internal Revenue Service Attn: RPO Continuing Education Team 1122 Town and County Commons Chesterfield, MO 63017.
- SRCForm p.2 — complaints considered only if provider failed to comply with Circular No. 230, Regulations, Revenue Procedure 2012‑12, and IRS CE Provider Standards.
- SRCForm p.2 — complaints not considered for issues such as a CE Provider’s fees or refund policy.
- SRCForm p.2 — retention: keep records as long as they may become material in the administration of any Internal Revenue law.
- SRCForm p.2 — authority: 26 U.S.C. § 7801 and § 7803 and 31 U.S.C. § 330.
- SRCForm p.2 — OMB control number: 1545‑1726.
- SRCForm p.2 — estimated average time to complete: 15 minutes.
Common confusion points
Can I file this form if I’m not an IRS‑approved CE Provider?
The form is intended for tax return preparers or the provider’s point of contact, not for non‑approved entities.
→ Confirm you are either a tax preparer filing a complaint or an approved CE Provider’s point of contact. (Form p.1)
Do I need to include my personal contact information?
Providing contact information is optional, but the IRS may need it to investigate.
→ Check that you have entered your name, address, phone, and email if you want the IRS to reach you. (Form p.2)
Will the IRS consider a complaint about the provider’s course fees?
The instructions state the IRS will not consider complaints about fees or refund policies.
→ Verify the issue relates to compliance with standards, not fees. (Form p.2)
Where do I send the paper form?
The mailing address is listed on the form.
→ Use the address: Internal Revenue Service Attn: RPO Continuing Education Team, 1122 Town and County Commons, Chesterfield, MO 63017. (Form p.1)
What if I discover an error after mailing the form?
The source does not describe a correction process.
→ Not stated in the official source — verify on the agency site.
How long will it take to complete the form?
The instructions estimate an average completion time.
→ Confirm the estimated time is 15 minutes. (Form p.2)
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14360 – file a new complaint or a correction if the original submission contains false or fraudulent information, which may subject you to penalties.
Questions about IRS Form 14360
What is IRS Form 14360 used for?
Form 14360 lets you tell the IRS if a continuing‑education course for tax professionals isn’t following required rules. You give details about the provider, the program, and what went wrong, then send the form to the IRS.
Who must file IRS Form 14360?
A tax return preparer or an IRS‑approved continuing‑education provider (through its point of contact) must file Form 14360.
What information does IRS Form 14360 require?
Part I collects the CE provider’s name, contact info, program details and the nature of the complaint; Part II gathers the complainant’s contact information and, if applicable, the provider’s CE number.
Where do I file IRS Form 14360?
Paper Form 14360 is mailed, with any supporting documents, to Internal Revenue Service, Attn: RPO Continuing Education Team, 1122 Town and County Commons, Chesterfield, MO 63017. An IRS‑approved CE provider may also submit the referral online through its CE Provider electronic account at IRS.gov/TaxPros/ce.
How do I complete IRS Form 14360?
First, download the form from IRS.gov/TaxPros/ce (or log into the CE Provider electronic system if you are an approved provider). Complete Part I with the provider’s name, phone, address, program name, program number, incident date and complaint details. Fill Part II with your name, business phone, address, email, and indicate whether you are a CE provider and provide the provider number if applicable. Attach any supporting documentation and mail the completed form to the RPO Continuing Education Team at the address listed.
What happens if IRS Form 14360 is filed incorrectly?
Providing false or fraudulent information on Form 14360 may subject the filer to penalties, and the IRS may disclose the information to law‑enforcement agencies.
Can I file this form if I’m not an IRS‑approved CE Provider?
The form is intended for tax return preparers or the provider’s point of contact, not for non‑approved entities. Confirm you are either a tax preparer filing a complaint or an approved CE Provider’s point of contact. (Form p.1)
Do I need to include my personal contact information?
Providing contact information is optional, but the IRS may need it to investigate. Check that you have entered your name, address, phone, and email if you want the IRS to reach you. (Form p.2)
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