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Question bank

Part 3: Representation, Practices, and Procedures Question Bank

Part-specific question-bank foundation with review standards, topic coverage targets, and reviewed seed questions.

Bank status

Part 3 questions must distinguish authority, procedure, ethics, taxpayer rights, collection paths, and Circular 230 duties.

Target: 500 reviewed questions. Current reviewed seed questions: 3.

Status: Foundation Built. Last reviewed: May 30, 2026. Current IRS SEE cycle; students must verify current-year limits before testing.

Publication gate

  • Assign exam part, domain, topic, module, difficulty, skill, IRS concept reference, and last reviewed date.
  • Use one best answer only.
  • Make distractors plausible, not silly.
  • Avoid repeated answer patterns, giveaway wording, and copycat stems.
  • Do not copy competitor questions, official exam questions, or IRS sample questions.
  • Correct Answer: identify the correct choice.
  • Why this is correct: explain the rule and apply it to the facts.
  • Why the other answers are wrong: explain A, B, C, and D separately.
  • Rule tested: name the controlling tax or procedure concept.
  • Exam trap: explain the misleading fact or common mistake.

Circular 230, Ethics, and Professional Responsibilities

Targets: 8 easy, 12 medium, 10 hard.

Skills: Rule recognition, Fact application, Wrong-answer elimination, Calculation setup.

References: Form 2848, Form 8821, Form 433-A and Form 433-B, Publication 947.

Authority to Represent Taxpayers, Power of Attorney, and Taxpayer Rights

Targets: 8 easy, 12 medium, 10 hard.

Skills: Rule recognition, Fact application, Wrong-answer elimination, Authority or form selection.

References: Form 2848, Form 8821, Form 433-A and Form 433-B, Publication 947.

IRS Examinations, Audits, and Appeals

Targets: 8 easy, 12 medium, 10 hard.

Skills: Rule recognition, Fact application, Wrong-answer elimination, Timing and eligibility.

References: Form 2848, Form 8821, Form 433-A and Form 433-B, Publication 947.

Collections, Installment Agreements, Liens, Levies, and Collection Procedures

Targets: 8 easy, 12 medium, 10 hard.

Skills: Rule recognition, Fact application, Wrong-answer elimination, Calculation setup.

References: Form 2848, Form 8821, Form 433-A and Form 433-B, Publication 947.

Offers in Compromise, Penalty Relief, Innocent Spouse Relief, and Special Collection Remedies

Targets: 8 easy, 12 medium, 10 hard.

Skills: Rule recognition, Fact application, Wrong-answer elimination, Authority or form selection.

References: Form 2848, Form 8821, Form 433-A and Form 433-B, Publication 947.

Statutes of Limitations, Filing Procedures, Refund Claims, and IRS Practice

Targets: 8 easy, 12 medium, 10 hard.

Skills: Rule recognition, Fact application, Wrong-answer elimination, Timing and eligibility.

References: Form 2848, Form 8821, Form 433-A and Form 433-B, Publication 947.

Comprehensive Representation Integration and Final Review

Targets: 8 easy, 12 medium, 10 hard.

Skills: Rule recognition, Fact application, Wrong-answer elimination, Calculation setup.

References: Form 2848, Form 8821, Form 433-A and Form 433-B, Publication 947.

Reviewed seed questions

These are starter reviewed examples for the bank standard. More questions should be added only through the same review gate.

Power of Attorney and Authorizations

A taxpayer wants an enrolled agent to represent them before the IRS for a specified income tax examination. Which form is generally used to authorize that representation?

  1. Form 8821
  2. Form 2848
  3. Form W-4
  4. Form 1099-NEC

Correct answer: B

Explanation: B is correct. Form 2848, Power of Attorney and Declaration of Representative, is generally used to authorize an eligible representative to act before the IRS for specified matters.

Rule tested: Form 2848 representation authority.

Exam trap: The trap is confusing information access with representation authority.

Difficulty: Foundational. Source: Publication 947; Form 2848 instructions; Form 8821 instructions. Last reviewed: May 30, 2026.

Circular 230

A practitioner knows they are not competent to handle a specialized IRS matter. Under Circular 230 principles, what is the safest course before accepting the matter?

  1. Accept the matter and learn later without telling the client.
  2. Accept only if the practitioner can become competent through study or consultation, or otherwise decline or associate with someone competent.
  3. Accept because enrolled agents may handle all IRS matters without competence limits.
  4. Accept if the client signs a waiver of all practitioner duties.

Correct answer: B

Explanation: B is correct. Circular 230 requires competence. A practitioner may handle a matter if they have or can obtain the necessary competence through study, consultation, or association with another competent practitioner.

Rule tested: Circular 230 competence standard.

Exam trap: The trap is treating enrollment as unlimited competence for every issue.

Difficulty: Exam Standard. Source: Circular 230. Last reviewed: May 30, 2026.

Collections

A taxpayer receives an IRS collection notice and wants to understand collection options before enforcement becomes more serious. Which source category is most directly connected to the IRS collection process?

  1. Publication 594
  2. Publication 501
  3. Publication 946
  4. Schedule A instructions

Correct answer: A

Explanation: A is correct. Publication 594 explains the IRS collection process, including notices, liens, levies, and collection alternatives at a taxpayer-facing level.

Rule tested: IRS collection source recognition.

Exam trap: The trap is choosing a familiar publication that belongs to a different exam part.

Difficulty: Foundational. Source: Publication 594. Last reviewed: May 30, 2026.