Form 14360 – CE Provider Complaint Referral

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Sit through a continuing education program that reads its slides aloud and certifies nothing, and Form 14360 is how you tell the IRS about it. It is the Continuing Education Provider Complaint Referral (Rev. 5-2023, Catalog Number 59083T), used to report an IRS-approved CE provider that fails the standards in Treasury Department Circular No. 230, Revenue Procedure 2012-12, or the IRS CE Provider Standards.

The referrals that actually get acted on are the ones that name a specific standard and back it with clean facts. The IRS will not consider complaints about a provider's fees or refund policy. Part I describes the provider and the incident, Part II is your optional contact information, and you should plan on about 15 minutes to fill it out. Where it goes depends on who you are: a preparer who is not a CE provider mails the paper form to the RPO Continuing Education Team in Chesterfield, MO 63017, while a current CE provider files online.

Key Takeaways

• Form 14360 (Rev. 5-2023) is the IRS Continuing Education Provider Complaint Referral. Use it to report an IRS-approved CE provider that fails the standards in Treasury Department Circular No. 230, Revenue Procedure 2012-12, or the IRS CE Provider Standards.
• A tax return preparer who is not a CE provider mails the paper form to the IRS RPO Continuing Education Team, 1122 Town and County Commons, Chesterfield, MO 63017. A current CE provider must file the referral online through the CE Provider account.
• The IRS will not consider complaints about a CE provider's fees or refund policy. The complaint must allege a specific compliance failure, such as weak instructor expertise, missing certificates of completion, or offering CE credit without prior IRS approval.
• Part I captures the CE provider being referred and the alleged incident; Part II captures your contact information, which is optional but lets the IRS follow up. Plan on about 15 minutes to complete the form.
• Filing is voluntary, and not filing will not affect you. Once you submit, though, false or fraudulent information may subject you to penalties. This article is educational, not tax advice; confirm the current instructions for your facts.

What Form 14360 Is, In Plain English

The purpose of the form is direct. You use Form 14360 to file a complaint against an IRS-approved Continuing Education provider that is not complying with the standards in Treasury Department Circular No. 230, Revenue Procedure 2012-12, and the IRS CE Provider Standards. CE providers offer programs to enrolled agents, enrolled retirement plan agents, and other tax return preparers, so a failure on their end affects the credentialed practitioners who rely on them.

Two things are worth keeping straight from the start:

• This is an administrative complaint referral, not a tax return or a tax-credit form. Its primary purpose, stated in the Privacy Act notice, is to report potential violations of the law by continuing education providers.
• The IRS will only consider complaints that allege a failure to comply with the standards in Circular 230, Revenue Procedure 2012-12, or the IRS CE Provider Standards. Anything outside those authorities, such as a fee dispute, is not a valid basis.

Put simply, the IRS expects you to identify the provider, name the standard it failed, lay out the facts in the Nature of Complaint narrative, and route the referral through the correct channel for your status.

Why the CE Provider Program Exists, And Why Your Referral Matters

The IRS approves continuing education providers so that enrolled agents, enrolled retirement plan agents, and other tax return preparers can earn credit that actually means something. Circular 230, Revenue Procedure 2012-12, and the IRS CE Provider Standards set the bar a provider must clear before, during, and after it delivers a program. When a provider falls short, the credit hours stop reflecting real learning, and the whole credentialing system loses value.

Form 14360 is the feedback loop. A specific, well-documented referral gives the Return Preparer Office something to investigate and, where warranted, to act on. The IRS may share the information it collects with the Department of Justice and other agencies to enforce the tax laws, so a credible referral can carry real weight. If you are unsure whether your facts line up with a standard, slow down and map them before you file.

When a Complaint Is Valid, And When It Is Not

Use this quick matrix to decide whether a Form 14360 referral will be considered.

Scenario	Will the IRS Consider It?	Why
Provider used instructors without subject matter expertise, or content that was not accurate or current	Yes, this maps to a named CE Provider Standard	The IRS considers complaints alleging a failure to comply with Circular 230, Rev. Proc. 2012-12, or the CE Provider Standards.
Provider offered CE credit without obtaining IRS approval first	Yes, prior approval is required before offering credit	Awarding credit without prior IRS approval is itself a violation, not just a procedural lapse.
You are unhappy with the provider's fees, billing, or refund policy	No, not a valid basis	The IRS will not consider complaints for issues such as a CE provider's fees or refund policy.

A practical tip: anchor the referral to a specific standard, not a general grievance. Use the terms the instructions enumerate when you detail the facts, and drop anything that reads as a commercial dispute. That single edit is the difference between a referral that gets investigated and one that gets set aside.

How To Complete Form 14360 Without Getting It Bounced

Download the form from the IRS CE Provider Standards page at IRS.gov/TaxPros/ce, or use the official PDF embedded above. The fastest path is to gather everything you know about the provider first, then write a tight Nature of Complaint narrative that ties to a standard.

Step‑By‑Step

1. Confirm the provider and the standard

• Verify the target is an IRS-approved CE provider, then identify which standard it failed: Circular 230, Revenue Procedure 2012-12, or one of the IRS CE Provider Standards. Use the enumerated terms when you detail the facts.

2. Gather the Part I details

• Collect everything known about the provider: name, mailing address, business phone with extension, CE provider program number, and the program or course name. Note the date of the alleged incident, which the form requires.

3. Write the Nature of Complaint narrative

• Provide specific facts. Describe what happened, name the standard, and keep it factual. Attach additional sheets if the narrative does not fit. If you are filing online, upload those additional sheets with your complaint.

4. Complete Part II if you can

• Enter your name, business street address, business phone with extension, and business email. Part II is optional, but the IRS needs a way to reach you if it requires more information to investigate. Indicate whether you are yourself a CE provider, and if so, your CE provider number.

5. Choose the correct channel

• If you are not a CE provider, mail the paper form. If you are a current IRS-approved CE provider, the Point of Contact must log into the CE Provider online account and submit the referral electronically instead.

6. Keep your copy

• Save the completed form and every supporting document. Retain them as long as their contents may be material to administering any Internal Revenue law.

What a Strong Referral Looks Like

• A clear identification of the CE provider, including the program number and program or course name.
• A specific date of the alleged incident, so the reviewer can anchor the timeline.
• A Nature of Complaint narrative that names the standard and lays out facts, with any supporting evidence attached.
• Complete Part II contact details, so the IRS can follow up without the review stalling.

This level of detail is not overkill. The IRS only investigates what it can substantiate, and a referral that names a standard and supports it with facts gives the Return Preparer Office something concrete to work with.

Sample Narrative You Can Adapt

The instructions include a model. One sample narrative reads: the instructor simply read the material to the participants, did not appear to be a subject matter expert in the topics covered, and at the conclusion of the program no means for feedback was given to attendees for evaluation of the material, instructor, or setting. Mirror that structure: state the facts, then point to the standard they violate.

Avoid These Common Mistakes

Most rejected Form 14360 referrals fall over on the same handful of details. Here are the ones my team flags before anything goes to the IRS RPO Continuing Education Team.

Practical Controls That Keep Referrals Clean

• A simple intake template that captures the CE provider name, program number, program name, and the date of the alleged incident the moment an issue surfaces.
• A short mapping step that ties the facts to a named standard before anyone drafts the narrative, so fee disputes never make it into the referral.
• A status check that confirms whether the complainant is a CE provider, which decides the online-versus-paper channel up front.
• A document folder per referral that holds the completed form, the Nature of Complaint narrative, and any supporting attachments.
• A retention rule that keeps the form and supporting records as long as they may be material under the Internal Revenue laws.

Accountably note: on our side we care about clean, defensible workflow, so we recommend role‑based access, timestamped storage, and reusable tools that capture the facts once and reuse them. Mention us only if helpful, but the point is the discipline, not the logo.

Part I and Part II Field Requirements

Form 14360 is built in two parts. Part I is about the CE provider being referred; Part II is about you. Completing both clearly is what lets the Return Preparer Office act on the referral without coming back to you for basics.

Part I - Contact Information for CE Provider being Referred

Include all information known to you about the provider. The form asks for these items.

• Name of CE provider and mailing address (number, street, P.O. box), with city, state, and ZIP code
• CE provider phone number, including area code and extension
• CE provider program number and the program or course name
• Date of the alleged incident
• Nature of Complaint: provide specific facts related to the complaint, and attach additional sheets if necessary

Tip: the more of these fields you can complete, the easier it is for the reviewer to match your facts to a standard.

Part II - Your Contact Information

Part II is optional, but providing it lets the IRS reach you if it needs more information to investigate. The form asks for your name (first, middle initial, last), business street address, business phone with extension, and business email address. It also asks whether you are a CE provider, and if yes, your CE provider number.

Why Part II Matters Even Though It Is Optional

You can submit anonymously, but an anonymous referral that lacks detail may not be investigable. If the reviewer has a question and no way to reach you, the complaint can stall. Providing this information is voluntary, and failure to provide all or part of it will not affect you, but a contactable complainant gives the IRS a path to follow up.

Where and How To Submit Form 14360

The channel depends on your status. A tax return preparer who is not a CE provider files on paper. A current IRS-approved CE provider files online. What matters is using the correct channel and keeping a copy of what you sent.

• Paper filers: mail the completed form, with any supporting documentation, to the IRS RPO Continuing Education Team in Chesterfield, MO
• CE providers: the Point of Contact logs into the CE Provider online account and submits the referral electronically
• Online filers who used additional sheets: upload that additional information with the complaint
• Keep a copy of the completed form and supporting documents, retained as long as they may be material under the Internal Revenue laws

Step	What You Do
Status check	Confirm whether you are a current IRS-approved CE provider, which decides the channel.
Form currency	Use the current revision (Rev. 5-2023) from IRS.gov/TaxPros/ce, not an outdated template.
Submission	Mail paper to Chesterfield, MO, or file online through the CE Provider account.
Proof	Keep a copy of the form and every supporting document.

Complaints the IRS Will Not Consider

The IRS will only consider complaints that allege a CE provider failed to comply with the standards in Circular 230, Revenue Procedure 2012-12, or the IRS CE Provider Standards. Some grievances feel important but fall outside that scope, and including them can dilute an otherwise valid referral.

Fee and Refund Disputes

The instructions are explicit: the IRS will not consider complaints for issues such as a CE provider's fees or refund policy. Pricing, billing, and refund disputes are commercial matters outside the IRS's CE oversight. If that is your only grievance, Form 14360 is not the vehicle.

Map Every Fact to a Standard

The strongest referrals tie each fact to a named standard. If a fee complaint is buried inside a content-quality complaint, separate them and submit only the part that alleges a standards failure. Use the enumerated terms from the General Information section when you describe what happened.

Use the Current Form, Filled as Published

Cite the current revision and complete the fields as the form lays them out. The current version is Form 14360 (Rev. 5-2023), Catalog Number 59083T, OMB Number 1545-1726. Under the Paperwork Reduction Act, you are not required to provide information on a form subject to the Act unless it displays a valid OMB control number, which this form does.

Requirement	Practical Tip
Valid grounds	Allege a failure under Circular 230, Rev. Proc. 2012-12, or the CE Provider Standards.
Excluded grounds	Leave fee and refund disputes out, the IRS will not consider them.
Current form	Use Rev. 5-2023 from IRS.gov/TaxPros/ce, not an older template.
Specific facts	Name the provider, the program number, the incident date, and the standard at issue.

One habit protects you every time: name the standard first, then attach the facts that prove it.

Recordkeeping And Documentation Best Practices

Clean records turn a stressful follow-up into a short reply. You want a reviewer to connect the dots in minutes, not hours. That means clear names, consistent storage, and a copy of everything you submitted.

File Architecture And Naming

Use one folder per referral, with subfolders for the Form, the Narrative, and Supporting Evidence. Name files so a colleague can understand them at a glance.

• Provider_Program#_YYYYMMDD_Form14360.pdf
• Provider_Program#_YYYYMMDD_NatureOfComplaint.pdf
• Provider_Program#_YYYYMMDD_SupportingEvidence.pdf
• Provider_Program#_YYYYMMDD_SubmissionReceipt.pdf

Tie the program number in the form to the incident date and the standard you alleged. If you filed online and used additional sheets, keep a copy of exactly what you uploaded.

Digital Safeguards

Use role‑based access so only the right staff can change files. Turn on version history, keep encrypted backups, and prevent local downloads on shared devices. If you submit by mail, scan the signed copy before it goes out. If you file online, download the confirmation or screenshot the submission screen.

Retention And Materiality

Keep the completed form and supporting documents as long as their contents may become material in the administration of any Internal Revenue law. There is no single fixed period; the standard is materiality, not a calendar date. Note the submission date and channel so you can reconstruct what you did if the IRS follows up.

Control	Frequency	Owner	Evidence
Referral file completeness review	Per referral	Reviewer	Saved form, narrative, and attachments
Form currency check	Semi‑annual	Office manager	Confirmation the current revision is in use
Role‑based access review	Quarterly	IT or systems lead	Access report and sign‑off
Retention audit	Annual	Compliance lead	Index of retained referral files

A tidy file is a gift to your future self. Keep it simple, repeatable, and boring.

Penalties, Disclosure, And What Voluntary Really Means

Filing Form 14360 is voluntary. Providing the information is voluntary, and failure to provide all or part of it will not affect you. There is no penalty for choosing not to file, and no deadline you can miss. That is the opposite of a tax return.

The protection ends at truthfulness. Providing false or fraudulent information may subject you to penalties. The IRS may also disclose information collected on the form to the Department of Justice to enforce the tax laws, to states and other agencies to carry out their laws, and to other countries under a tax treaty. So stick to facts you can support, name the standard at issue, and keep your supporting documentation with the referral.

Practical Steps For Preparers And Firms

Here is a field‑tested flow you can implement this week.

1. Capture the facts early

• The moment a CE program lets your staff down, log the provider name, program number, program name, and the date of the alleged incident while the details are fresh.

2. Name the standard

• Tie the facts to a specific standard in Circular 230, Revenue Procedure 2012-12, or the IRS CE Provider Standards. Drop anything that is really a fee dispute.

3. Confirm your status

• Decide the channel up front: online if you are a current IRS-approved CE provider, paper if you are not.

4. Complete the form

• Fill Part I with everything known about the provider and Part II with your contact details. Attach additional sheets if the Nature of Complaint narrative runs long.

5. Submit and save

• Mail paper to the RPO Continuing Education Team in Chesterfield, MO, or file online. Keep a copy of the form and supporting documents.

6. Track the submission

• Note the submission date and channel, and hold any confirmation. Allow about 15 minutes for the form itself, longer for a complex narrative.

7. Retain and revisit

• Keep the referral file as long as it may be material under the Internal Revenue laws, and be ready to respond if the IRS follows up.

If you want help setting up a dependable referral process, our team at Accountably can share simple folder templates and a one‑page checklist that keeps your staff aligned. We keep mentions of us light; the point is giving you a system that works every day.

The Six CE Provider Compliance Standards

The General Information section of the form lists examples of compliance failures. Each one is a valid basis for a referral. Knowing them helps you frame your facts in the language the IRS uses.

The Enumerated Failures

A referral can allege that the CE provider failed to do any of these.

• 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 program evaluations available 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.
• Obtain IRS approval prior to offering CE credit to enrolled agents, enrolled retirement plan agents, and other tax return preparers.

Use These Terms in Your Narrative

The instructions tell you to use these terms in detailing the facts of your complaint. So if an instructor read slides and clearly lacked expertise, say the provider failed to use instructors with subject matter expertise. If you never received a certificate, say the provider failed to provide a certificate of completion. Matching your facts to the enumerated language is what makes a referral easy to act on.

Coordinating a Referral Inside Your Firm

A referral is only as good as the facts behind it, and those facts often sit with whoever attended the program. That calls for a simple internal handoff so nothing is reconstructed weeks later.

Assign one owner for the referral, gather the inputs, and keep the file complete.

• Have the attendee write down what happened while it is fresh: instructor, program name, program number, and the date.
• Route those notes to the person who will draft the Nature of Complaint narrative and name the standard.
• Confirm the firm's CE provider status, if any, so the channel is settled before drafting.
• Save the completed form, the narrative, and any attachments in one referral folder.

Current Revision And Form History

The current version is Form 14360 (Rev. 5-2023), issued by the Department of the Treasury - Internal Revenue Service, Catalog Number 59083T, OMB Number 1545-1726. Do not cite an older revision or OMB number as current; the footer identifies the controlling version. The practical takeaway: pull the form fresh from IRS.gov/TaxPros/ce each time, so you are always working from the current revision and instructions.

Verifying Current Form Text And Official Sources

Forms and standards get updated. Set a quick routine so you always work from the current version.

• Download Form 14360 directly from IRS.gov/TaxPros/ce, or use the official IRS PDF, rather than an old copy in a shared folder.
• Confirm the current revision (Rev. 5-2023) and OMB Number (1545-1726) before you rely on the form.
• Review the IRS CE Provider Standards, Revenue Procedure 2012-12, and Circular 230 so your narrative cites the right authority.
• Keep a short log that lists the check date, the form version, and the standard you alleged.

The form is the controlling document. Make sure the version and the standards you rely on are current on the day you file.

Related Authorities And Programs To Consider

Form 14360 sits inside the IRS framework for overseeing continuing education providers. Use this table to keep the moving parts straight.

Authority	What It Covers	Why It Matters To You
Treasury Department Circular No. 230	Regulations governing practice before the IRS, including provider conduct	One of the standards a CE provider must meet, and a valid basis for a complaint
Revenue Procedure 2012-12	The IRS CE provider standards and approval requirements	Sets the substantive bar a provider must clear, and frames your narrative
IRS CE Provider Standards (IRS.gov/TaxPros/ce)	Published provider standards and the online referral access point	Where you download the form and where CE providers file online
Internal Revenue Code section 6103	Confidentiality of returns and return information	Generally keeps tax returns and return information confidential

Keep your referral aligned across these sources. That way, your facts cite the right authority from start to finish.

Conclusion

You give the IRS something it can act on when you identify the CE provider, name the standard it failed, lay out the facts in the Nature of Complaint narrative, and route the referral through the right channel for your status. Keep a copy, retain it as long as it may be material, and remember that filing is voluntary but truthfulness is not. If you want a ready‑to‑use folder structure and a one‑page checklist for referrals like this, we can share the templates we use with firms every week. Either way, you now have a clear, practical process you can run with confidence.

Reusable Checklists

These checklists are copy-paste ready for your firm SOP, so a referral leaves your desk complete the first time.

Keep 14360 Season From Stalling

Form 14360 is not a return you file on a calendar, but the work behind a credible complaint still piles up at the worst time: after a CE program has already let your staff down and a busy season is underway. The IRS acts only on referrals that tie clean facts to a specific standard in Circular 230, Revenue Procedure 2012-12, or the IRS CE Provider Standards (per the Form 14360 instructions).

The fix is the same discipline that protects any review queue: capture the facts once, in a structured way, so the referral writes itself instead of stalling while someone reconstructs what went wrong.

• Log the CE provider program number, program name, and date of the alleged incident the moment an issue surfaces, while the Part I details are still fresh.
• Tag each complaint to a named failure, such as instructor expertise, a missing certificate of completion, or absent program evaluations, so Part I maps straight to a standard.
• Decide the filing channel up front: online for CE providers, paper to the RPO Continuing Education Team for everyone else.
• Keep supporting documents attached to the referral and retained as long as they may be material under the Internal Revenue laws.

When the documentation discipline behind a referral like this is the same discipline your team needs across every engagement, it helps to have a delivery partner that builds it in. Our offshore tax delivery teams work inside your SOPs so the supporting detail is captured once and reused, not chased down after the fact.

FAQs

What is Form 14360 used for?

Form 14360 is the IRS Continuing Education Provider Complaint Referral. You use it to report an IRS-approved CE provider that fails to comply with the standards in Treasury Department Circular No. 230, Revenue Procedure 2012-12, or the IRS CE Provider Standards. It is not a tax return or a tax credit form.

Who can file a Form 14360 complaint, and how?

A tax return preparer who is not a CE provider downloads the form and mails the paper version to the IRS RPO Continuing Education Team in Chesterfield, MO. A complainant who is currently an IRS-approved CE provider must have the Point of Contact log into the CE Provider online account and submit the referral electronically.

Can I use Form 14360 to dispute a CE provider's fees or refund policy?

No. The IRS will not consider complaints about a CE provider's fees or refund policy. A valid complaint must allege a failure to comply with Circular 230, Revenue Procedure 2012-12, or the IRS CE Provider Standards.

What counts as a valid CE provider compliance failure?

Examples include failing to use materials specifically developed for instructional use, using instructors without subject matter expertise, not providing a certificate of completion, not making program evaluations available, providing content that is not accurate or current, or offering CE credit without obtaining IRS approval first.

Do I have to provide my contact information in Part II?

No, Part II is optional. But if the IRS needs additional information to investigate your complaint, it will need a way to contact you. An anonymous complaint that lacks detail may be harder to investigate.

Where do I mail a paper Form 14360?

Mail the completed paper form, with any supporting documentation, to: Internal Revenue Service, Attn: RPO Continuing Education Team, 1122 Town and County Commons, Chesterfield, MO 63017.

What information goes in Part I?

Include all information known to you about the CE provider being referred: name, mailing address, business phone, CE provider program number, program or course name, the date of the alleged incident, and a Nature of Complaint narrative. Attach additional sheets if the narrative does not fit.

Is filing Form 14360 mandatory?

No, providing the information is voluntary, and failure to provide all or part of it will not affect you. Once you submit, however, providing false or fraudulent information may subject you to penalties.

How long does Form 14360 take to complete?

The IRS estimates an average of 15 minutes, though the time varies with individual circumstances. A complex narrative with supporting attachments will take longer.

What should I do with my supporting records after filing?

Keep a copy of the completed form and every supporting document. Books or records relating to the form must be retained as long as their contents may become material in the administration of any Internal Revenue law.