The Tax Learning Center, LLC (M & J Education Service, LLC) is recognized and approved by the Internal Revenue Service Return Preparer Office (RPO) as a qualified sponsor of continuing education programs. Our IRS Provider Number is TXNLM. Online courses, where specified as qualifying for IRS CE credit, are designed to meet the requirements of the IRS Return Preparer Office, including sections 10.6 and 10.9 of the Department of Treasury's Circular No. 230.