Enrolled Agent Exam Part 3 Practice Test: Free SEE Representation Questions (Circular 230)

406 practice questions for Part 3 of the enrolled agent exam (Representation, Practices and Procedures), for the July 1, 2026 - February 28, 2027 window (law and penalty amounts as of December 31, 2025). They follow the four domains of the IRS content outline and its weights: practices and procedures (26 scored questions), representation before the IRS (25), specific areas of representation (20) and the filing process (14). Expect Circular 230 sections by number, Form 2848 vs 8821, the 3-year and 10-year statutes, offers in compromise, collection due process, the trust fund recovery penalty and e-file rules for EROs. Every answer explains why, with a Remember line, and links its source. A study aid, not legal advice.

The real test: Each part of the SEE is 100 multiple-choice questions (85 scored, 15 unscored) in 3.5 hours, scaled from 200 to 800 with 500 to pass, $317 per part. Part 3 follows the IRS content outline: practices and procedures (26 scored questions), representation before the IRS (25), specific areas of representation (20) and the filing process (14), mostly Circular 230, IRS procedure and penalties, collection and appeals, and e-file rules, as in effect on December 31, 2025. Our practice test is full length, 85 scored plus 15 unscored questions in 210 minutes, split like the outline, passing at 60 of 85 (about 70%).

Here: 406 questions. Our own practice questions on the IRS content outline for Part 3 of the Special Enrollment Examination, written for tax year 2025 from the Internal Revenue Code, Treasury regulations, Circular 230 and the 2025 editions of IRS publications and form instructions, with every answer's source named and linked. Not IRS sample questions or any test's items. Free.

What's on the test

"On the test" is the rough share of a 85-question test for each topic, following the exam's published weights.

10 sample questions

1. Under Circular 230, which activity is practice before the IRS?

   • A.Preparing a client's return and doing nothing else for that client
   • B.Appearing as a witness for a taxpayer at an IRS interview
   • C.Representing a client at a conference with an IRS revenue agent on her audit
   • D.Teaching a continuing education class on new tax law
   Show answer

   C. Representing a client at a conference with an IRS revenue agent on her audit

   EA3-1 · 1. Practices and Procedures · Circular 230 10.2, Circular 230 10.8

2. What does a properly completed Form 2848 let an enrolled agent do?

   • A.Represent the taxpayer before the IRS for the tax matters and periods the form lists
   • B.Receive and endorse the taxpayer's refund checks for the periods listed
   • C.Represent the taxpayer for any tax and any year, without listing them
   • D.Sign the return in any case
   Show answer

   A. Represent the taxpayer before the IRS for the tax matters and periods the form lists

   EA3-79 · 2. Representation before the IRS · Form 2848 instructions, Reg. 601.503

3. Which taxpayer may use Form 1127 to request an extension of time to pay income tax?

   • A.Any taxpayer who owes more than $10,000 on the return
   • B.Only a taxpayer who has already been granted an installment agreement
   • C.Any taxpayer who files Form 4868 to extend the filing deadline
   • D.One who shows paying on time would cause undue hardship
   Show answer

   D. One who shows paying on time would cause undue hardship

   EA3-154 · 3. Specific Areas of Representation · IRC 6161, Pub. 594

4. A preparer's software calculates a client's EIC automatically. What is the preparer's responsibility?

   • A.Disclose the software brand to the IRS
   • B.Review the result for reasonableness
   • C.Let the client check it instead
   • D.Accept the software's figure as final
   Show answer

   B. Review the result for reasonableness

   EA3-214 · 4. Filing Process · Circular 230 10.22, Reg. 1.6695-2

5. Which individuals have unlimited practice rights before the IRS?

   • A.Anyone with a PTIN and experience
   • B.Annual Filing Season Program participants with a record of completion
   • C.Enrolled actuaries, for every kind of tax matter including estate tax
   • D.Attorneys, CPAs and enrolled agents in good standing, for any matter and any taxpayer
   Show answer

   D. Attorneys, CPAs and enrolled agents in good standing, for any matter and any taxpayer

   EA3-2 · 1. Practices and Procedures · Circular 230 10.3, Circular 230 10.7

6. Under Reg. 1.6012-1(a)(5), when may a representative sign a client's income tax return using a power of attorney?

   • A.Whenever the client is too busy to review and sign the return before the deadline
   • B.Never; only the taxpayer may ever sign his or her own income tax return
   • C.For disease or injury, 60 days' absence abroad, or with IRS permission
   • D.Whenever the representative is an enrolled agent with a CAF number on file
   Show answer

   C. For disease or injury, 60 days' absence abroad, or with IRS permission

   EA3-80 · 2. Representation before the IRS · Reg. 1.6012-1, Form 2848 instructions

7. An individual owes $40,000 of assessed tax, penalties and interest and can pay it all before the collection statute expires. Which payment arrangement was generally available in 2025 without a collection information statement?

   • A.An offer in compromise for less than the balance
   • B.A Simple Payment Plan (formerly a streamlined installment agreement)
   • C.A partial payment installment agreement, reviewed every two years
   • D.Currently not collectible status for hardship
   Show answer

   B. A Simple Payment Plan (formerly a streamlined installment agreement)

   EA3-155 · 3. Specific Areas of Representation · IRM 5.14.1, Pub. 594

8. While reviewing a return, a preparer sees the same Form 1099-INT entered twice. What should she do?

   • A.Remove the duplicate after confirming with the client's documents
   • B.Report the bank to the IRS for issuing duplicate forms
   • C.Delete both entries, because the IRS will match the forms anyway
   • D.Leave it, since reporting extra income can never hurt the client in any way
   Show answer

   A. Remove the duplicate after confirming with the client's documents

   EA3-215 · 4. Filing Process · Circular 230 10.22, Pub. 1345

9. A tax preparer who is not an attorney, CPA or EA holds an Annual Filing Season Program record of completion. What may she do?

   • A.Nothing beyond preparing returns, because unenrolled preparers can never represent clients
   • B.Represent clients in the U.S. Tax Court on returns she prepared and signed
   • C.Represent clients before revenue agents, but only on returns she prepared and signed
   • D.Represent any taxpayer before IRS Appeals and in collection matters for any year
   Show answer

   C. Represent clients before revenue agents, but only on returns she prepared and signed

   EA3-3 · 1. Practices and Procedures · Circular 230 10.7

10. Which act may a representative perform under Form 2848 without an additional specific authorization on line 5a?

    • A.Substituting another representative in his place
    • B.Delegating authority to another representative
    • C.Signing the return
    • D.Signing a Form 872 statute extension
    Show answer

    D. Signing a Form 872 statute extension

    EA3-81 · 2. Representation before the IRS · Form 2848 instructions

What the study guide does

• Short study rounds and flip cards.
• A practice test built like the real one: 85 questions, 60 to pass.
• Pass Meter: your chance of passing if you sat the test today, worked out from your own answers.
• An explanation for every answer.