Expanded study bank
This course currently includes 500 study questions for Part 3: Representation, Practices, and Procedures, with explanations, topic labels, difficulty labels, and review metadata.
Last reviewed: May 30, 2026. Tax year covered: Current IRS SEE cycle; verify current tax-year dollar limits before testing.
Tax rules, limits, forms, fees, and exam logistics can change. Always verify current tax-year limits, exam fees, scheduling rules, and identification requirements with official IRS and PSI sources before testing.
Circular 230
Apply Treasury rules governing practice before the IRS, including competence, diligence, conflicts, fees, standards, and sanctions.
Read lesson
Take quizPractitioner Duties and Restrictions
Identify practitioner obligations, prohibited conduct, due diligence, records, advertising, solicitation, and return-position standards.
Read lesson
Take quizIRS Practice and Procedure
Understand exam, collection, appeal, refund, notice, transcript, and procedural paths used in IRS representation.
Read lesson
Take quizPower of Attorney and Authorizations
Distinguish Form 2848 from Form 8821 and identify authority, disclosure, revocation, and representative limits.
Read lesson
Take quizTaxpayer Rights
Apply the Taxpayer Bill of Rights to exams, collections, appeals, privacy, representation, and fair treatment.
Read lesson
Take quizExaminations and Audits
Recognize audit types, notices, substantiation, interview rules, closing agreements, and taxpayer response options.
Read lesson
Take quizAppeals
Identify when appeals are available, how protests work, and how settlement authority differs from examination authority.
Read lesson
Take quizCollections
Apply collection process concepts, notices, levies, liens, financial information, and taxpayer resolution options.
Read lesson
Take quizInstallment Agreements
Identify installment agreement types, eligibility, default risks, fees, and collection alternatives.
Read lesson
Take quizOffers in Compromise
Understand offer types, reasonable collection potential, compliance requirements, payments, and rejection or appeal rules.
Read lesson
Take quizPenalty Relief
Apply reasonable cause, first-time abatement, statutory exceptions, interest rules, and penalty appeal concepts.
Read lesson
Take quizInnocent Spouse Relief
Distinguish innocent spouse, separation of liability, equitable relief, timing, and collection impact.
Read lesson
Take quizCollection Due Process
Identify CDP notices, deadlines, hearing rights, equivalent hearings, and Tax Court review concepts.
Read lesson
Take quizStatutes of Limitation
Apply assessment, refund, and collection limitation periods and common suspension events.
Read lesson
Take quizFiling Process
Understand filing, extensions, amended returns, notices, transcripts, e-services, and procedural compliance.
Read lesson
Take quizFinal Review and Practice Exams
Review representation ethics, procedure timelines, forms, authority, and mixed IRS practice questions.
Read lesson
Take quiz