Enrolled Agents Sponsor ID Number: 1KOBG. We have entered into an agreement with the Office of Professional Responsibility, 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 Office of Professional Responsibility as
to the quality of the program or its contribution to the professional competence of the enrolled individual.