Form (Rev. November 2007)
8498
Department of the Treasury - Internal Revenue Service
Program Sponsor Agreement for Continuing Education for Enrolled Agents
OMB Clearance Number 1545-1459 Sponsor No. (IRS Use Only)
fInstructions: Mail the original and one copy of this form to: IRS/Office ofof Director of Practice, (C:AP;:DOP), 1111 Constitution Ave. NW, Instructions: Mail the original and one copy of this form to: IRS, Office Professional Responsibility; SE:OPR; 1111 Constitution Avenue,
NW; Washington, DC 20224. Upon approval, we will return a copyyou. Washington DC 20224. Upon approval, we will return one copy to 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) (1) I (We) plan to offer continuing education programs under the (We) plan to offer continuing education programs under the education regulations for enrolled agents (31 CFR, continuing education regulations for enrolled agents (31 CFR, Part 10 printed as Treasury Department Circular No. 230). A A 10 printed as Treasury Department Circular No. 230). written outline and/or textbook for the program(s) submitted written outline and/or textbook for the program(s) is is submitted with this agreement. (A written outline and/or textbook not with this agreement. (A written outline and/or textbook isis not required of professional organizations or societies wishing to required of professional organizations or societies wishing to be considered as as qualified sponsors.) be consideredqualified sponsors). (2) I (We) agree to comply with the following requirements relative to (2) I (We) agree to comply with the following requirements relative each continuing education program offered: to each continuing education program offered: a. Program(s) subject matter will be current; a. Program(s)will be presented in units of one class hour (50 b.Program(s) subject matter will be current. b. Program(s) will beone class hour) unless one class continuous minutes constituting presented in units of part of a hour (50 minutes convention one class hour) unless part of a conconference, constituting and the like; c. tinuous conferencedeveloped by individual(s) qualified in the Program(s) will be convention and the like. c. Program(s) will be developed by individual(s) qualified in subject matter; d. the subject matter.be conducted by qualified instructor(s), Program(s) will discussion leader(s), or conducted d. Program(s) will be speakers(s); by qualified instructor(s), e. discussion leader(s), or speaker(s). completion of the proRecords will be maintained to verify gram and attendance by each participant; e. Records will be maintained to verify completion of the prof. A certificate of completion will participant. to each individual gram and attendance by each be issued who certificate of completion will be issued f. A successfully completes the program(s); to each individual g. A written outline ofcompletes the program(s). who successfully the program(s) will be retained; h. A written outlineinclude program(s) willfor evaluation of techg. Program(s) will of the some means be retained. nical content and presentation. h. Program(s) will include soe means for evaluation of technical content and presentation.
7. Signature
(3) (We) agree to maintain records as detailed below for a period (3) I (We) agree to maintain records as detailed below for a period of three years following the date each program is presented; years following the date each program is presented: a.The date and location of each program presented; a. The date and location of each program presented; b.The names of each instructor, discussion leader or speaker; b. The names of each instructor, discussion leader or speaker; c.The roster of individuals completing each program; c. The roster of individuals completing each program; d.The written outline of each program presentation. d. The written outline of each program presentation. I (We) understand and agree that the above program records I (We) understand and agree that the above program records willwill be located at: be located at: I (We) understand and agree that the above program records will be subject to review by the Office of Professional I (We) understand and agree that the above program records Responsibility and agree to make these records available to the will be subject to review by the Director of period and agree to Office of Professional Responsibility for aPracticeof three years following presentation. We furtherthe Director of Practice for a make these records available to agree to notify the Office of Professional Responsibility as to the location We further agreeif period of three years following presentation. of these records they are the Director of Practice as to the location of these to notify removed from the designated location prior to the expiration they are removed from the designated location prior records if of the above period. (4) Ito the understandof theagree that if we fail to comply with this (We) expiration and above period. (4) agreement or fail to and agree that if we fail to complyprograms, I (We) understand meet acceptable standards in our with this our program or fail to agrement may be terminated by the Office agreement sponsor meet acceptable standards in our proof Professional Responsibility and that notice of such grams, our program sponsor agreement may be terminated termination be given by the Office by the Directormay of Practice and that notice of such tenation of Professional Responsibility to of Practice to all enrolled to all individuals indivils may be given by the Director practice before the Internal Revenue Service. enrolled to practice before the Internal Revenue Service.
8. Date
9.
Name (Typed)
10.
Title
.
Paperwork Paperwork Reduction Privacy Act and Reduction Act NoticeAct Notice Section 330 of Title information on this form authorizes the IRS to collect for Notwithstanding any other provision individuals enrolled to practice before We are requesting the31, United States Code, to determine the qualifications thisthose presenting education programs forof law, no person is required to respond to, information. The primary use This information is to administer the who desire to nor shall sponsor of continuing professional education comply with those the Internal Revenue Service. of the informationis required for those enrolled agent qualify as aany person be subject to a penalty for failure to programs for a collection program. Information may be disclosed to: public authorities for use in law of information subject to the requirements of the Paperwork Reduction Act unless 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 to average and other benefits; courts and other adjudicative bodies and the Department Public reporting burden for this collection of information is estimated control number. Books or records relating to a and or its instructions must be retained as long asminutes per response, including the the administration of any Internal their contents may become material in time for reviewing the instructions, of Justice for litigation purposes; form contractors to perform the contract. 36 Revenue law. an agreement returns and return information are confidential, as required by Code section 6103. Submitting Generally, tax 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 agreement. Failure to provide the requested information could delay or prevent regarding this burden estimate or any other aspect of the collection of Ifprocessing comments concerning the accuracy of this time estimate or suggestionsinformation, this form simpler, we would bereducing the burdenyou. You can of you have of your agreement. for making including suggestions for happy to hear from to: IRS/Office Professional Responsibility, SE:OPR; 1111 address. Instead, mail NW; write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. DO NOT send the form to this Constitution Avenue, it to Washington, DC 20224. the address shown at the top of the form. enforcement, and in connection with employment, contracting, licensing, that collection of information displays a currently valid OMB Control Number.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is 36 minutes.
FOR OFFICIAL USE ONLY Approved
11. Name 12. Date 13. Name
Disapproved
14. Date
Catalog Number 63274Y
Form 8498 (Rev. 11-2007)