What Part 3 covers
Part 3 covers practice before the IRS, Circular 230, powers of attorney, taxpayer rights, audits, appeals, collections, penalties, confidentiality, sanctions, due diligence, and procedural timelines.
Part 3 Study Guide
EA Exam Part 3 study guide: Representation and procedure.
Part 3 is about authority, ethics, taxpayer rights, IRS process, deadlines, penalties, appeals, collections, and Circular 230 discipline.
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How to study it
Build a procedure map. Know who may represent, what forms authorize disclosure or representation, which deadlines matter, and how ethical duties limit practitioner conduct.
Practice focus
Good Part 3 questions use procedural facts and close answer choices. The student must separate representation authority, disclosure authority, ethics, deadlines, and taxpayer-rights concepts.
Content status
Last reviewed: May 21, 2026. Applies to the 2026-2027 SEE cycle. Students should confirm current exam logistics, fees, scheduling rules, and ID requirements with IRS and PSI before registering.
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