About the exam
EA Part 3 Exam structure
IRS Enrolled Agent SEE Part 3 Representation, Practices and Procedures prep with 601 original practice questions, PSI 2026 content outline mapping, weighted mocks, flashcards, and topic recovery.
Issuer and path
Enrolled Agent Part 3 Exam Prep is administered through IRS / PSI. Check official resources before booking, retesting, or relying on a stale requirement.
Practices and Procedures
26 scored + 0 pretest
Practice before the IRS, practice privileges, enrolled agent requirements, information to furnish, return errors, former IRS employees, advertising, fees, due diligence, conflicts, written advice, continuing education, renewal, prompt disposition, client records, PTIN, supervision, sanctions, frivolous submissions, fraud, and preparer penalties.
Representation before the IRS
25 scored + 0 pretest
Power of attorney, Form 2848, Form 8821, CAF, client privacy, case building, transcripts, taxpayer financial condition, supporting documents, legal authority, related issues, statutes, correspondence, FOIA, Taxpayer Advocate Service, identity theft, and representation limits.
Specific Areas of Representation
20 scored + 0 pretest
Collections, extensions of time to pay, installment agreements, offers in compromise, collection appeals, CDP, liens, levies, audit reconsideration, decedents, summons, trust fund recovery penalty, amended returns, refund claims, penalty and interest abatement, audits, examinations, appeals, RARs, CP2000 notices, burden of proof, 30-day and 90-day letters.
Filing Process
14 scored + 0 pretest
Accuracy, software review, duplicate entries, record maintenance, data security, electronic filing, e-file provider applications, EFIN, e-file mandates and exceptions, ERO responsibilities, compliance infractions, EFIN revocation appeals, e-file authorization, supporting documents, rejected returns, and IP PIN resolution.
Before you schedule
Confirm PTIN status, PSI registration, domestic or international window, ID requirements, remote or test-center options, the $317 per-part fee, and that the 2026 cycle uses tax law through Dec. 31, 2025.
Official Outline Coverage Map
Coverage is mapped to official outline item counts so content depth can be checked without hard-coding a single exam.
| Topic | Official outline items | Your questions | Your flashcards | Confidence |
|---|---|---|---|---|
| Practice before the IRS and Practice Privileges | 7 | 46 | 10 | Priority |
| Circular 230 Duties, Conflicts and Written Advice | 7 | 46 | 10 | Priority |
| Enrollment, Continuing Education, PTIN and Renewal | 6 | 46 | 10 | Strong |
| Sanctions, Penalties and Preparer Due Diligence | 6 | 46 | 10 | Priority |
| Power of Attorney and Authorizations | 7 | 45 | 10 | Priority |
| Building the Taxpayer Case, Transcripts and Documentation | 6 | 44 | 10 | Priority |
| Taxpayer Financial Analysis and Ability to Pay | 6 | 44 | 10 | Strong |
| Legal Authority, Research and Related Issues | 6 | 44 | 10 | Priority |
| Collections, Installments, OIC and CDP | 7 | 47 | 10 | Priority |
| Audits, Examinations, Appeals and Reports | 7 | 47 | 10 | Priority |
| Refund Claims, Amended Returns and Penalty Abatement | 6 | 47 | 10 | Strong |
| Accuracy, Record Retention and Data Security | 7 | 50 | 10 | Priority |
| E-file, EFIN, ERO and Rejected Returns | 7 | 49 | 10 | Priority |
How to use this guide
How to study for EA Part 3
Build every answer around practitioner authority, Circular 230 duties, taxpayer authorization, deadlines, documentation, appeal rights, e-file controls, and representation limits.
1. Confirm authority
Check representative status, authorization form, taxpayer consent, matter scope, period, and allowed actions.
2. Apply practice duties
Check due diligence, conflicts, fees, advertising, written advice, client records, PTIN, sanctions, and preparer penalties.
3. Build the procedural path
Identify the notice, deadline, documentation, legal authority, collection, exam, appeal, refund, or abatement route.
4. Protect filing compliance
Review accuracy, software output, records, data security, e-file authorization, EFIN duties, and rejected-return resolution.
Practice before the IRS and Practice Privileges
This topic covers what constitutes practice before the IRS, categories of individuals who may practice, extent of practice privileges, requirements for enrolled agents, furnishing information, correcting omissions or errors, and practice limits.
Key rules
Rule 1
Practice before the IRS and Practice Privileges questions test whether an enrolled agent candidate can apply representation, practice, procedure, and filing-process rules to client matters before the IRS.
Exam cue: Identify the taxpayer, representative, authorization form, IRS matter, deadline, record source, and whether the issue involves practice, representation, collection, audit, appeal, refund, or e-file.
Rule 2
The best answer usually identifies the practitioner's authority, duty, deadline, documentation, disclosure rule, conflict issue, appeal right, or sanction exposure before choosing an action.
Exam cue: Check authority, consent, confidentiality, conflict rules, due diligence, record retention, documentation, legal support, penalty relief, and appeal route.
Rule 3
Eliminate answers that exceed the representative's authority, ignore Circular 230 duties, skip authorization forms, miss statutory deadlines, or treat e-file compliance as optional.
Exam cue: Tie the result to Form 2848, Form 8821, CAF, transcript use, collection or exam procedure, appeal response, amended return, e-file requirement, or practitioner discipline rule.
Common traps
Acting for a taxpayer without verifying the scope of authorization and whether the person may practice before the IRS.
Prevention: Name the controlling rule before selecting the answer.
Treating tax return preparation duties, written advice, advertising, fees, and client records as informal business choices instead of practice rules.
Prevention: Name the controlling rule before selecting the answer.
Missing collection, audit, appeal, refund, penalty abatement, e-file, data security, and record-retention deadlines.
Prevention: Name the controlling rule before selecting the answer.
Memory anchors
Practice Before IRS
Practice before the IRS includes representing taxpayers in matters involving rights, privileges, or liabilities under tax law.
Practice Privilege
Practice privileges depend on the representative's status and the type of matter.
Enrolled Agent
An enrolled agent may represent taxpayers before the IRS subject to practice rules and enrollment status.
Limited Practice
Some individuals may have limited practice rights for specific taxpayers or returns.
Furnish Information
A practitioner must provide information lawfully requested by the IRS unless a privilege or rule applies.
Return Error
A practitioner who learns of an error or omission must advise the client of the issue and potential consequences.
Practice Limit
A representative must not exceed the authority granted or the scope allowed by practice rules.
IRS Matter
An IRS matter can include examinations, collections, appeals, refund claims, and other tax administration issues.
Taxpayer Authority
Authority to act for a taxpayer must come from valid authorization or a recognized exception.
Representation Scope
Scope controls which tax periods, forms, and acts the representative may handle.
Next best moves
Quick check-up
Use a short quiz to confirm the rule pattern is actually sticking.
Check-up Questions
An enrolled agent is reviewing an IRS practice file before taking action. The requirement is: Practice before the IRS includes representing taxpayers in matters involving rights, privileges, or liabilities under tax law. Which choice fits best?
A taxpayer representation matter requires the correct rule, authorization, record, or procedure. The requirement is: Practice privileges depend on the representative's status and the type of matter. What should the practitioner use?
Answer all questions to submit.
Next step personalized recommendations
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Official resources
Verify the details with the official sources
Use these links for eligibility, scheduling, handbook rules, and issuer updates. Our guide helps you study; official sources tell you what the testing partner currently requires.
IRS Become an Enrolled Agent
IRS page covering the path to enrolled agent status and the 2026 PSI testing transition.
IRS Enrolled Agent FAQ
IRS FAQ with SEE parts, question counts, timing, tax-year basis, scheduling, fees, and testing windows.
PSI SEE Candidate Information Bulletin
PSI Candidate Information Bulletin with the current SEE examination topics and Part 3 content outline.
FAQ
Common EA Part 3 questions
Is this official IRS exam content?
No. These are original practice questions aligned to the public IRS/PSI Candidate Information Bulletin. They are not copied from secure SEE items.
What does EA Part 3 cover?
The IRS/PSI outline organizes Part 3 into Practices and Procedures, Representation before the IRS, Specific Areas of Representation, and Filing Process.
How is the weighted mock built?
The mock uses the IRS/PSI Part 3 scored-outline weights: 26, 25, 20, and 14 scored items, scaled to a 100-question practice set.
Does this reflect the 2026 testing vendor change?
Yes. The overview links to IRS guidance noting the 2026 transition to PSI and the 2026 domestic and international testing windows.
Why is there no separate math mode?
Part 3 is primarily representation, ethics, procedure, documentation, deadlines, and filing-process judgment, so the special drills focus on section and topic practice rather than calculations.