This document is an agreement form for organizations seeking approval to sponsor continuing education programs for enrolled agents. It outlines the requirements sponsors must agree to, including: (1) maintaining program records for 3 years; (2) developing programs by qualified individuals on current subjects; (3) presenting programs conducted by qualified instructors; and (4) issuing completion certificates to participants. Sponsors agree the IRS can review records and terminate the sponsor agreement if requirements are not met.
Copyright:
Attribution Non-Commercial (BY-NC)
Available Formats
Download as PDF, TXT or read online from Scribd
8498 Program Sponsor Agreement For Continuing Education For Enrolled Agents
This document is an agreement form for organizations seeking approval to sponsor continuing education programs for enrolled agents. It outlines the requirements sponsors must agree to, including: (1) maintaining program records for 3 years; (2) developing programs by qualified individuals on current subjects; (3) presenting programs conducted by qualified instructors; and (4) issuing completion certificates to participants. Sponsors agree the IRS can review records and terminate the sponsor agreement if requirements are not met.
This document is an agreement form for organizations seeking approval to sponsor continuing education programs for enrolled agents. It outlines the requirements sponsors must agree to, including: (1) maintaining program records for 3 years; (2) developing programs by qualified individuals on current subjects; (3) presenting programs conducted by qualified instructors; and (4) issuing completion certificates to participants. Sponsors agree the IRS can review records and terminate the sponsor agreement if requirements are not met.
Copyright:
Attribution Non-Commercial (BY-NC)
Available Formats
Download as PDF, TXT or read online from Scribd
Download as pdf or txt
0 ratings0% found this document useful (0 votes)
41 views1 page
8498 Program Sponsor Agreement For Continuing Education For Enrolled Agents
This document is an agreement form for organizations seeking approval to sponsor continuing education programs for enrolled agents. It outlines the requirements sponsors must agree to, including: (1) maintaining program records for 3 years; (2) developing programs by qualified individuals on current subjects; (3) presenting programs conducted by qualified instructors; and (4) issuing completion certificates to participants. Sponsors agree the IRS can review records and terminate the sponsor agreement if requirements are not met.
Copyright:
Attribution Non-Commercial (BY-NC)
Available Formats
Download as PDF, TXT or read online from Scribd
Download as pdf or txt
You are on page 1of 1
Department of the Treasury - Internal Revenue Service OMB Clearance Number
Form 8498 1545-1459
(Rev. October 1998) Program Sponsor Agreement for Continuing Sponsor No. (IRS Use Only) Education for Enrolled Agents Instructions: Mail the original and one copy of this form to: IRS, Office of Director of Practice, (C:AP:DOP), 1111 Constitution Ave. NW, 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
(1) I (We) plan to offer continuing education programs under the (3) I (We) agree to maintain records as detailed below for a period continuing education regulations for enrolled agents (31 CFR, of three years following the date each program is presented: Part 10 printed as Treasury Department Circular No. 230). A a. The 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; 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 d. The written outline of each program presentation. be considered as qualified sponsors.) I (We) understand and agree that the above program records (2) I (We) agree to comply with the following requirements relative will be located at: to each continuing education program offered: a. Program(s) subject matter will be current. b. Program(s) will be presented in units of one class hour (50 minutes constituting one class hour) unless part of a con- I (We) understand and agree that the above program records tinuous conference convention and the like. will be subject to review by the Director of Practice and agree to c. Program(s) will be developed by individual(s) qualified in make these records available to the Director of Practice for a the subject matter. period of three years following presentation. We further agree 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 speaker(s). records if they are removed from the designated location prior e. Records will be maintained to verify completion of the pro- to the expiration of the above period. gram and attendance by each participant. (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 agreement or fail to meet acceptable standards in our pro- who successfully completes the program(s). grams, our program sponsor agreement may be terminated g. A written outline of the program(s) will be retained. by the Director of Practice and that notice of such termination h. Program(s) will include some means for evaluation of tech- may be given by the Director of Practice to all individuals 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
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 enrolled to practice before the Internal Revenue Service. 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 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 Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is 36 minutes. 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 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 the address shown at the top of the form.
FOR OFFICIAL USE ONLY
Approved Disapproved 11. Name 12. Date 13. Name Date