Department of the Treasury - Internal Revenue Service
OMB Clearance Number
8498
Form
1545-1459
Program Sponsor Agreement for Continuing
(Rev. November 2007)
Sponsor No. (IRS Use Only)
Education for Enrolled Agents
Instructions:
Mail the original and one copy of this form to: IRS/Office of Professional Responsibility; SE:OPR; 1111 Constitution Avenue,
Instructions: Mail the original and one copy of this form to: IRS, Office of Director of Practice, (C:AP;:DOP), 1111 Constitution Ave. NW,
NW; Washington, DC 20224. Upon approval, we will return a copy to you.
Washington DC 20224. Upon approval, we will return one copy to you.
1. Full Name of Sponsoring Organization
2. Telephone Number
3. Address (Street, City, State and Zip Code)
4. Individual to Contact Regarding Programs
5. Telephone Number
6. Address (Street, City, State and Zip Code)
Program Sponsor Agreement
(3)
(1) I (We) plan to offer continuing education programs under the
(3) I (We) agree to maintain records as detailed below for a period
(1)
I (We) plan to offer continuing education programs under the
I (We) agree to maintain records as detailed below for a period
continuing education regulations for enrolled agents (31 CFR,
continuing education regulations for enrolled agents (31 CFR,
of three years following the date each program is presented:
of three years following the date each program is presented;
Part 10 printed as Treasury Department Circular No. 230). A
Part 10 printed as Treasury Department Circular No. 230). A
a.The
a. The date and location of each program presented;
date
and
location
of each program presented;
written outline and/or textbook for the program(s) is submitted
b.The names of each instructor, discussion leader or speaker;
written outline and/or textbook for the program(s) is submitted
b. The names of each instructor, discussion leader or speaker;
with this agreement. (A written outline and/or textbook is not
c.The roster of individuals completing each program;
with this agreement. (A written outline and/or textbook is not
c. The roster of individuals completing each program;
required of professional organizations or societies wishing to be
d.The
written
outline
of
each
program
presentation.
required of professional organizations or societies wishing to
d. The written outline of each program presentation.
considered as qualified sponsors).
I (We) understand and agree that the above program records
be considered as qualified sponsors.)
I (We) understand and agree that the above program records
I (We) agree to comply with the following requirements relative to
will be located at:
(2)
(2) I (We) agree to comply with the following requirements relative
will be located at:
each continuing education program offered:
to each continuing education program offered:
a. Program(s) subject matter will be current;
a. Program(s) subject matter will be current.
I (We) understand and agree that the above program records
b.Program(s) will be presented in units of one class hour (50
b. Program(s) will be presented in units of one class hour (50
will be subject to review by the Office of Professional
minutes constituting one class hour) unless part of a continuous
minutes constituting one class hour) unless part of a con-
I (We) understand and agree that the above program records
Responsibility and agree to make these records available to the
conference, convention and the like;
tinuous conference convention and the like.
will be subject to review by the Director of Practice and agree to
Office of Professional Responsibility for a period of three years
c. Program(s) will be developed by individual(s) qualified in the
c. Program(s) will be developed by individual(s) qualified in
make these records available to the Director of Practice for a
following presentation. We further agree to notify the Office of
subject matter;
the subject matter.
Professional Responsibility as to the location of these records if
period of three years following presentation. We further agree
d. Program(s) will be conducted by qualified instructor(s),
they are removed from the designated location prior to the
d. Program(s) will be conducted by qualified instructor(s),
to notify the Director of Practice as to the location of these
discussion leader(s), or speakers(s);
expiration of the above period.
e. Records will be maintained to verify completion of the pro-
discussion leader(s), or speaker(s).
records if they are removed from the designated location prior
gram and attendance by each participant;
e. Records will be maintained to verify completion of the pro-
to the expiration of the above period.
(4)
I (We) understand and agree that if we fail to comply with this
f. A certificate of completion will be issued to each individual
gram and attendance by each participant.
(4) I (We) understand and agree that if we fail to comply with this
agreement or fail to meet acceptable standards in our programs,
who successfully completes the program(s);
f. A certificate of completion will be issued to each individual
our program sponsor agrement may be terminated by the Office
agreement or fail to meet acceptable standards in our pro-
g. A written outline of the program(s) will be retained;
of Professional Responsibility and that notice of such
who successfully completes the program(s).
grams, our program sponsor agreement may be terminated
h. Program(s) will include some means for evaluation of tec
h-
termination
may
be
given
by
the
Office of
g. A written outline of the program(s) will be retained.
by the Director of Practice and that notice of such tenation
nical content and presentation.
Professional Responsibility to all individuals enrolled to
h. Program(s) will include soe means for evaluation of tech-
may be given by the Director of Practice to all indivils
practice before the Internal Revenue Service.
nical content and presentation.
enrolled to practice before the Internal Revenue Service.
7.
Signature
8.
Date
9.
Name (Typed)
10.
Title
.
Paperwork Reduction Act Notice
Privacy Act and Paperwork Reduction Act Notice
Section 330 of Title 31, United States Code, authorizes the IRS to collect this
Notwithstanding any other provision of law, no person is required to respond to,
We are requesting the information on this form to determine the qualifications for those presenting education programs for individuals enrolled to practice before
the Internal Revenue Service. This information is required for those who desire to qualify as a sponsor of continuing professional education programs for those
information. The primary use of the information is to administer the enrolled agent
nor shall any person be subject to a penalty for failure to comply with a collection
enrolled to practice before the Internal Revenue Service.
program. Information may be disclosed to: public authorities for use in law
of information subject to the requirements of the Paperwork Reduction Act unless
enforcement,
and in
connection with employment,
contracting, licensing,
that collection of information displays a currently valid OMB Control Number.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control
and other benefits; courts and other adjudicative bodies and the Department
Public reporting burden for this collection of information is estimated to average
number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal
of Justice for litigation purposes; and contractors to perform
the contract.
36
minutes per response, including the time for reviewing the instructions,
Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103.
Submitting
an agreement is
voluntary,
however, providing
the information
searching existing data sources, gathering and maintaining the data needed, and
requested on this form is a requirement to obtain the benefit of approval for the
completing
and
reviewing
this
collection of information. Send comments
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is 36 minutes.
agreement. Failure to provide the requested information could delay or prevent
regarding
this burden estimate or any other aspect of the collection of
processing of your agreement.
information, including suggestions
for reducing the burden to: IRS/Office of
If you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, we would be happy to hear from you. You can
Professional
Responsibility,
SE:OPR;
1111 Constitution
Avenue,
NW;
write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. DO NOT send the form to this address. Instead, mail it to
Washington, DC 20224.
the address shown at the top of the form.
FOR OFFICIAL USE ONLY
Approved
Disapproved
11. Name
12. Date
13. Name
14. Date
8498
Catalog Number 63274Y
Form
(Rev. 11-2007)