Major topics
Part 3 tests whether future EAs understand professional responsibilities and IRS representation procedure.
- Practice and procedures
- IRS representation
- Collections
- Appeals
- Penalties
- Filing process
Part 3
EA Part 3: Representation, Practices, and Procedures
Prepare for Circular 230, powers of attorney, audits, appeals, collections, penalties, and filing procedure.
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Practice with professional judgment
Questions teach forms, deadlines, responsibilities, sanctions, taxpayer rights, and procedural choices in representation scenarios.
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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