PROFESSIONAL CERTIFICATE OF COMPLETION 

IS PRESENTED TO: 

MARINELLE S. PASION

For having successfully completed 2 Hours of Federal Continuing Education Tax Course "Section 3 –Child and Dependent Care Credit”  

which is in compliance with the Office of Professional Responsibility professional education requirements for tax professionals.

EA Course 703-CE-2203

  June 28, 2011                                                   98239                                                                         

                                         Completion Date                            Enrolled Agent #                                                    Anthony Heras - Instructor

 www.HerasIncomeTaxSchool.Com  3966 W. 6th Street, Los Angeles, CA  90020   1-877-300-6837