PROFESSIONAL CERTIFICATE OF COMPLETION 

IS PRESENTED TO: 

JENNIFER HARTMAN

For having successfully completed 3 Hours of Continuing Education Tax Course "Taxable and Nontaxable Income (Topic  3)”  

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

CTEC Course No. 2086-CE-2210

     September 15, 2010                                                                    30985-P                                      

                                           Completion Date                                           O.T.P.B. Preparer #                    Anthony Heras - Instructor

 www.HerasIncomeTaxSchool.Com  1316 Wilshire Blvd, Ste 101, Los Angeles, CA  90017   1-877-300-6837