HERA'S INCOME TAX SCHOOL

CERTIFICATE OF COMPLETION

 IS PRESENTED TO: 

 LUIS MANUEL FRAUSTO RAMIREZ

 For having successfully completed "Beginning Tax Principles" which fulfills the 45-Hours Federal

and 15-Hours California  "Qualifying education requirement for tax preparers".

CTEC COURSE Number 2086-QE-0001

                                                              February 18, 2010

    Anthony Heras -  Instructor                                                                          Completion Date

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

CTEC COPY

Copy of this Certificate is Void if your name does not appear in C.T.E.C. student rosters. Original has been mailed.

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