HERA'S INCOME TAX SCHOOL

CERTIFICATE OF COMPLETION 

IS PRESENTED TO: 

CAROL L. KOWALSKI

For having successfully completed 3 Hours of Continuing Education Tax Course "Pension and Annuity Income (Topic 24)”  

(3 hours federal) This meets 3 Hours of Continuing Education requirement for tax preparers. 

Enrolled Agent Course No. 793-CPE-1033.

                                 _080661                                             January 20, 2010

    Anthony Heras -  Instructor                                            E.A. Preparer #                                              Completion Date

 www.HerasIncomeTaxSchool.Com  1316 Wilshire Blvd, Ste 101, Los Angeles, CA  90017   1-800-347-9470

Enrolled Agent COPY

Original certificate has been mailed.

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