IRS Form 14360 Guide: CE Provider Complaint Referral Rules

1. Introduction: What is Form 14360?

IRS Form 14360, officially titled the Continuing Education Provider Complaint Referral, is an administrative regulatory oversight document published by the Internal Revenue Service (IRS). The IRS operates as a federal bureau under the United States Department of the Treasury, administering the internal revenue code and regulating professional tax practice standards.

Unlike personal tax returns used to report income or claim deductions, Form 14360 is an accountability complaint form. It is managed by the Return Preparer Office (RPO) within the IRS, specifically through its Continuing Education (CE) Provider Program team.

Form 14360 allows tax professionals—including Enrolled Agents, CPAs, attorneys, and tax return preparers—to file a formal complaint against an IRS-approved Continuing Education Provider that fails to comply with federal education standards. It serves as the primary enforcement mechanism to ensure that organizations offering continuing education deliver accurate tax law instruction, use qualified subject-matter experts, and promptly report earned credits to the IRS.

2. Purpose of the Form

To maintain their professional licenses and practice rights before the IRS, Enrolled Agents (EAs), Enrolled Retirement Plan Agents (ERPAs), and Annual Filing Season Program (AFSP) participants must complete mandatory annual continuing education hours. Tax professionals invest significant time and money into these programs to stay up to date on evolving tax legislation.

Under Treasury Department Circular No. 230 (Section 10.9) and Revenue Procedure 2012-12, continuing education providers must meet strict IRS standards. They must develop current instructional materials, employ instructors with proven subject-matter expertise, issue completion certificates, and electronically upload earned credit hours directly to each practitioner’s Preparer Tax Identification Number (PTIN) account within ten days.

When an approved provider cuts corners—such as by presenting outdated tax law, employing unqualified instructors, failing to report credits, or selling credits without actual instruction—it harms the practitioner and undermines the integrity of the tax system. Form 14360 exists to investigate these violations. It provides the IRS with the evidence required to audit non-compliant sponsors, demand corrective curriculum updates, or permanently revoke an organization’s IRS-approved CE Provider status.

3. Who Needs to File This Form

Form 14360 is an elective referral form completed by attendees, competitors, or observers who witness a continuing education provider violating federal standards. You should file this form if you encounter an IRS-approved provider that:

• Employs Incompetent Instructors: The course instructor clearly lacks subject-matter expertise, provides inaccurate tax law guidance, or merely reads slides verbatim without answering substantive questions.
• Presents Outdated or Misleading Content: Course materials contain obsolete tax rates, incorrect code citations, or fail to communicate tax rules effectively.
• Fails to Issue Completion Certificates: You completed the course and passed required quizzes, but the provider refuses or fails to issue an official certificate of completion.
• Fails to Report Credits to the IRS: The provider failed to upload your earned credit hours to your PTIN account within the mandatory 10-calendar-day reporting window.
• Omits Mandatory Course Evaluations: The provider fails to provide attendees with course evaluation forms to collect feedback on program delivery.
• Offers Credits Without Prior Approval: The sponsor advertises or awards IRS CE credits for courses that were never approved by the IRS or lack a valid IRS program number.

4. Who Is Exempt / Not Required to File

Because Form 14360 is specifically designed to enforce Circular 230 educational standards, many educational or consumer issues are exempt from this form:

• Commercial Pricing and Refund Disputes: The IRS explicitly states that it will not consider complaints regarding a CE provider’s fee structure, subscription costs, or refund policies. Commercial disputes must be addressed with the provider, your credit card issuer, or local consumer protection agencies.
• Complaints Against Tax Return Preparers: If you are reporting a tax preparer who made mistakes on your personal tax return or stole your refund, file Form 14157, not Form 14360.
• Routine Course Evaluations: If you simply want to provide routine feedback on course pacing, presentation style, or audio quality, complete Form 14364 (Continuing Education Evaluation) rather than a formal complaint referral.
• State-Only Continuing Education Courses: Training programs approved solely for state accountancy boards or state bar associations that do not carry IRS CE program numbers are exempt.
• Everyday Taxpayers: General taxpayers who do not hold professional tax credentials or attend professional CE classes have no reason to use Form 14360.

5. When to File

Form 14360 is an event-driven referral document that should be submitted as soon as non-compliance is identified:

• File Promptly Post-Course: Submit Form 14360 as soon as you experience a substandard course, realize a provider is teaching incorrect tax law, or discover that your credits were never transmitted to your PTIN profile.
• Allow the 10-Day Window: Under IRS rules, CE providers have 10 calendar days following course completion to transmit credit records to the IRS. Wait until this 10-day window has passed before filing a complaint regarding unposted credits.
• No Statutory Cutoff: There is no strict calendar deadline to submit a complaint, but filing within 30 to 60 days of the course date ensures course syllabi, promotional materials, and instructor names can be easily verified by investigators.

6. Where and How to File

Form 14360 cannot be submitted through consumer tax preparation software like TurboTax. It is an administrative document submitted through specialized IRS Return Preparer Office channels.

Complainants have several approved methods to deliver the form:

• Interactive Online Form (Recommended): Complete and submit Form 14360 electronically through the official Continuing Education section on the IRS website for rapid intake.
• By Email: Complete the fillable PDF form and email it directly along with supporting course documents to the IRS Continuing Education team at rpo.ce@irs.gov.
• By Mail: Mail your printed form and supporting course exhibits to the specific IRS address as per instructions for the Return Preparer Office.

Always attach supporting documentation, such as course promotional flyers, slide handouts, and email correspondence. Never mail original course certificates; send clear photocopies and retain the originals in your personal files.

7. Step-by-Step Instructions to Fill the Form

Form 14360 is divided into two primary parts: information about the provider and information about the complainant. Review the table below for a section-by-section walkthrough.

Section	Required Information	Instructions for Complainants
Part I	CE Provider Identity	Enter the provider’s legal business name, street address, city, state, ZIP code, and business telephone number.
Part I	Program Details	Record the IRS-issued CE Program Number, official course title, format (in-person, webinar, self-study), and date of the incident.
Part I	Nature of Complaint	Select the violation categories and write a detailed narrative describing the facts, what occurred, and how standards were breached.
Part II	Complainant Profile	Provide your full legal name, Preparer Tax Identification Number (PTIN), credential (EA, CPA, Attorney, AFSP), address, phone, and email.
Part II	Voluntary Disclosure	Review privacy notices; providing your contact information is voluntary, but it allows investigators to contact you for follow-up details.

Drafting an Effective Part I Complaint Narrative

The success of an IRS inquiry depends heavily on the quality of your factual explanation in Part I. Follow these best practices:

• Cite the IRS Program Number: Every approved course has a unique IRS program number (e.g., printed on your syllabus or confirmation). Including this number allows investigators to locate the exact course registration file.
• Be Specific About the Violation: Rather than writing “the instructor was terrible,” provide concrete facts (for example, “The instructor gave incorrect advice regarding 2024 IRA contribution limits, stating the limit was $5,000 instead of $7,000, and could not cite any code sections”).
• Document PTIN Reporting Delays: If your credits were not uploaded, state the completion date, attach proof of completion, and include copies of any unreturned emails sent to the sponsor requesting credit reporting.

8. Required Documents/Information Needed Before Filling

Submitting Form 14360 with solid documentary evidence allows the IRS to take prompt regulatory action against the sponsor. Assemble the following items before submitting:

• IRS CE Program Number: The official course number assigned by the IRS to that specific training program.
• Course Marketing & Syllabi: Promotional flyers, webinar invitations, course descriptions, and learning objective outlines.
• Presentation Slides & Handouts: Copies of course slides, textbook pages, or handouts illustrating inaccurate tax content or poor instructional design.
• Completion Records: The certificate of completion issued by the provider, or confirmation emails proving you attended and completed the course.
• Correspondence with the Provider: Copies of emails or letters showing your attempts to resolve the issue directly with the provider.

9. Common Mistakes to Avoid

Submitting an incomplete or misdirected complaint can result in your referral being closed without investigation. Avoid these frequent mistakes:

• Complaining About Course Prices: Filing Form 14360 to complain about course fees, subscription renewals, or refund denials will result in immediate dismissal by the IRS.
• Omitting the Program Number: Approved providers offer dozens of courses each year. Omitting the specific IRS program number prevents investigators from identifying which curriculum was non-compliant.
• Filing Before the 10-Day Window Passes: Submitting a complaint on day three because your credits have not appeared in your PTIN account is premature. Providers have ten full calendar days to upload data.
• Confusing Form 14360 with Preparer Fraud: Reporting a tax preparer who committed fraud on a tax return belongs on Form 14157, not Form 14360.
• Failing to Attach Evidence: Making unsupported accusations without attaching course slides, syllabus pages, or email records makes it difficult for the IRS to substantiate violations.

10. Penalties for Non-Filing or Errors

Because Form 14360 is a voluntary regulatory referral document, there are no civil tax penalties or personal fines for choosing not to submit it. However, the regulatory consequences for the non-compliant provider are substantial:

• Mandatory Curriculum Remediation: The IRS may issue formal warning letters requiring the sponsor to overhaul course content, retrain instructors, or re-test attendees.
• Revocation of CE Provider Status: Under Circular 230 Section 10.9, the IRS Return Preparer Office can suspend or permanently terminate an organization’s authority to offer IRS-approved continuing education.
• Disallowance of Attendee Credits: In severe cases of fraudulent or unapproved programs, the IRS may invalidate the credit hours awarded to attendees, forcing tax practitioners to retake qualifying hours elsewhere.
• Public Listing Removal: Disqualified providers are removed from the public IRS Approved Continuing Education Provider Registry on the IRS website.
• False Statements Liability: Knowingly submitting false or fabricated allegations against a competing provider on federal forms violates 18 U.S.C. Section 1001, carrying criminal fines and potential imprisonment.

11. Related Forms or Schedules

Form 14360 operates within an integrated suite of IRS tax professional credentialing forms and regulatory publications:

• Form 14364: Continuing Education Evaluation (routine course feedback form)
• Form 14392: Continuing Education Waiver Request (used by EAs requesting CE waivers due to hardship)
• Form 14157: Return Preparer Complaint (reporting paid tax preparer misconduct)
• Form 843: Claim for Refund and Request for Abatement
• Treasury Department Circular No. 230: Regulations Governing Practice before the Internal Revenue Service
• Revenue Procedure 2012-12: Qualifying Organizations and Continuing Education Provider Standards
• Publication 5117: Continuing Education for Tax Professionals

12. Frequently Asked Questions

What are the core standards an IRS-approved CE Provider must follow?

Under Circular 230 and Revenue Procedure 2012-12, providers must use instructional materials specifically designed for tax education, employ instructors with proven subject-matter expertise, issue certificates of completion, collect course evaluations, and upload credits to PTIN accounts within ten days.

How long does a CE provider have to report my credits to my PTIN account?

IRS rules require all approved continuing education providers to electronically report course completions to the IRS within 10 calendar days of the course completion date. You can verify your posted credits by logging into your online PTIN account.

Will filing Form 14360 help me get a refund for my tuition?

No. The IRS does not mediate commercial financial disputes or force providers to issue refunds. Form 14360 is strictly used to evaluate whether the provider should maintain its IRS approval. You must pursue fee refunds directly through the provider or consumer dispute channels.

Can I submit Form 14360 anonymously?

Yes. Providing your contact details in Part II is voluntary. You can leave Part II blank, and the IRS will still review the allegations. However, providing your contact details allows investigators to contact you if they need clarification or additional course exhibits.

What happens if a provider offers CE credit without IRS approval?

Offering unapproved credits violates federal regulations. The IRS will investigate the provider, issue cease-and-desist warnings, and reject any credit hours claimed by attendees, which may cause practitioners to fall out of compliance with their renewal requirements.

What should I do if an uncooperative provider refuses to report my credits?

First, send a written inquiry to the provider requesting immediate credit transmission. If ten calendar days have passed without a response or resolution, file Form 14360 and attach your completion certificate, payment receipt, and correspondence to alert the IRS.

13. Conclusion: Key Takeaways Summarized

IRS Form 14360 is the primary consumer protection tool that maintains educational excellence across the professional tax community. Keep these core takeaways in mind:

• Enforces CE Standards: Use Form 14360 to report approved continuing education providers that violate Circular 230 rules, present false tax law, or fail to report credits.
• No Commercial Fee Disputes: The IRS does not handle tuition or refund disputes; complaints must focus on educational non-compliance.
• Include the IRS Program Number: Always provide the specific course title and IRS-issued program number to enable targeted investigations.
• Attach Documentary Evidence: Include course syllabi, presentation slides, completion certificates, and email records proving the violation.
• Submit via Approved Channels: Complete the interactive form online, email your packet to rpo.ce@irs.gov, or deliver materials to the specific IRS address as per instructions for the Return Preparer Office.