IRS Approved Program Sponsor
We have entered into an agreement (see below) with the Return Preparer Office, Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g) covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the Return Preparer Office as to the quality of the program or its contribution to the professional competence of the enrolled individual.
Program Sponsor Agreement no. 698 is in force between the Department of the Treasury, Internal Revenue Service, Return Preparer Office and Marshall J. Heap EA (Provider number: YH68P) until December 31, 2012 (renewable).
CE credits are based on 50 minute contact hours (TDC 230, section 10.6(h)(2)). Marshall J. Heap EA has responsibility for the development of CPE courses under this Program Sponsor Agreement including associated examinations. Consequently, CPE certificates issued by Marshall J. Heap EA on behalf of CPEforEnrolledAgents.com are valid during the duration of this agreement.
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