SECTION 8. DRAFTING

INFORMATION

The principal author of this revenue procedure is Janet Engel Kidd of the Office of Associate Chief Counsel (Procedure & Administration). For further information regarding this revenue procedure, contact Janet Engel Kidd at (202) 622–4940 (not a toll-free call).

received by the provider must be made available to the IRS on request.

.03 How to Apply to Become a Section IV CE Provider . Individuals or entities that do not meet the requirements of section 10.9(a)(1)(i), (ii), or (iii) may apply to the IRS for approval as a section iv CE provider. An applicant under section 10.9(a)(1)(iv) must apply for status as a section iv CE provider by submitting a completed Form 8498, Continuing Education Provider Application and Re- quest for Provider Number, online at www.irs.gov/taxpros/ce or these individuals or entities may request a paper application by calling the IRS Continuing Education Provider Processing Center at 1–855–296–3150 (toll-free) in the United States or 202–499–5606 (not a toll-free call) outside the United States. The processing time for a paper application will be six to eight weeks. The applicant also must pay any applicable third-party vendor fee with the application and include all relevant information required in the application, including how the section iv CE provider meets the requirements described in section 5.02 above. Approved applicants will receive a continuing education provider number and program numbers and must renew their status annually in accordance with section 5.01 above.