PROFESSIONAL CERTIFICATE OF COMPLETION 

IS PRESENTED TO: 

JENNIFER HARTMAN

For having successfully completed 3 Hours of Federal Continuing Tax Education "Medical and Dental Expenses (Topic 5)".

This meets 3 Hours of Federal Continuing Education requirement for tax professionals. 

Oregon Course No. OTPB-CE-2212

             _August 17, 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