Part I: CE Provider being referred
Name of CE Provider, phone number and extension, mailing address, program or course name, CE provider program number and date of alleged incident.
14360
Continuing Education Provider Complaint Referral
- Agency
- IRS
- Revision
- Rev. 5-2023
- Fillable fields
- 26
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 14360: Continuing Education Provider Complaint Referral
Form 14360, Continuing Education Provider Complaint Referral, is the IRS form for a complaint against an IRS-approved Continuing Education (CE) Provider. The form says to use it for a provider who is not complying with the standards and requirements outlined in Treasury Department Circular No. 230, Revenue Procedure 2012-12 and the IRS CE Provider Standards while offering CE Programs to enrolled agents, enrolled retirement plan agents and other tax return preparers.
The form has two parts: Part I identifies the CE Provider being referred and describes the complaint, and Part II holds the contact information of the person filing it. Page 2 carries the instructions, a list of example failures and two sample narratives. The instructions say the IRS will not consider complaints for issues such as a CE Provider's fees or refund policy.
You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form 14360
Nature of Complaint
A free-text space for facts and other information related to the complaint, with additional sheets attached if necessary.
Part II: Your Contact Information
Name, business phone number and extension, business street address, city, state, ZIP code and business email address.
Are you a CE Provider
Yes and No boxes, and a space for the CE Provider number when the answer is Yes.
Instructions and sample narratives
Page 2 lists example failures, such as using instructors without subject matter expertise or not providing a certificate of completion, and gives two sample narratives.
Privacy Act and Paperwork Reduction Notice
Says providing the information is voluntary and gives an estimated average time of 15 minutes to complete the form.
How to fill out Form 14360
- 1
Identify the CE Provider
The instructions say to include all information known to you in Part I, such as the provider's name, business address, program number, program name and phone number.
- 2
Enter the incident date
Provide the date of the alleged incident in Part I, as the instructions ask.
- 3
Describe the complaint
Give specific facts in Nature of Complaint. The instructions say to use the terms from the list of example failures and to attach additional sheets if necessary.
- 4
Add your contact information
The instructions say Part II is optional, but if the IRS needs additional information to investigate the complaint, it will need a way to contact you.
- 5
Answer the CE Provider question
Check Yes or No. If Yes, enter your CE Provider number.
- 6
Mail it or submit online
Mail the paper form with any supporting documentation to the address on page 1. The instructions say an online submission uploads any additional sheets with the complaint.
Why fill Form 14360 on indox
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Where it goes and what the IRS considers
Mailing address
The form says to mail paper Form 14360, along with any supporting documentation, to Internal Revenue Service, Attn: RPO Continuing Education Team, 1122 Town and County Commons, Chesterfield, MO 63017.
Online for CE Providers
The form points current IRS-approved CE Providers to IRS.gov/TaxPros/ce and the link "Access your CE Provider online account" to complete the referral online.
Deadline
The form prints no filing deadline. It asks for the date of the alleged incident.
What the IRS considers
The form says the IRS will only consider complaints against a CE Provider that failed to comply with Circular No. 230, Revenue Procedure 2012-12 and the IRS CE Provider Standards.
False information
The Privacy Act notice says providing false or fraudulent information may subject you to penalties.
Related forms
14364
Continuing Education Program Evaluation
48 fields, 1 page
14392
Continuing Education Waiver Request
63 fields, 2 pages
8498
Continuing Education Provider Application and Request for Provider Number
71 fields, 5 pages
14157
Return Preparer Complaint
50 fields, 4 pages
23
Application for Enrollment to Practice Before the Internal Revenue Service
78 fields, 3 pages
8554
Application for Renewal of Enrollment to Practice Before the Internal Revenue Service
92 fields, 3 pages
Who files Form 14360?
The form describes two ways to send a referral, depending on whether the person filing it is an IRS-approved CE Provider or a tax return preparer.
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Questions about Form 14360
Where do I send Form 14360?
The form gives Internal Revenue Service, Attn: RPO Continuing Education Team, 1122 Town and County Commons, Chesterfield, MO 63017. Current IRS-approved CE Providers complete it online instead.
Can I complain about a CE Provider's fees?
The instructions say the IRS will not consider complaints for issues such as a CE Provider's fees or refund policy.
Is my contact information required?
The instructions say providing it is optional, but if the IRS needs additional information to investigate the complaint, it will need a way to contact you.
What should the complaint describe?
Specific facts. The form lists example failures, such as not providing a certificate of completion or offering CE credit without IRS approval, and gives two sample narratives.
How do CE Providers submit it?
The form says the Point of Contact logs into the CE Provider electronic system at IRS.gov/TaxPros/ce to complete the referral online.
How long does it take to complete?
The Privacy Act notice gives an estimated average time of 15 minutes.