EA Exam Part 3: Representation, Practices and Procedures
Part 3 tests professional judgment, taxpayer representation, procedural rights and ethical conduct in practice before the IRS.
Content domains to study
Practices and procedures
Circular 230 diligence, competence, conflicts, fees, record-return duties and professional standards.
Representation before the IRS
Form 2848, Form 8821, CAF, authorization scope and taxpayer records.
Specific areas of representation
Installment agreements, offers in compromise, collection notices, appeals and examinations.
Filing process
Return preparation responsibilities, EFIN, PTIN, Form 8879, rejected returns and data security.
Practice rule application
Form 2848 normally authorizes specified representation, while Form 8821 permits access to specified tax information. The taxpayer and covered tax periods determine whether an authorization applies.
Use the current official material
Check the IRS examination requirements and the latest PSI content outline. The 2026–2027 SEE generally applies calendar 2025 tax law and has a 3.5-hour exam per part. Verify current tax rules rather than relying on outdated preparation notes.
IRS Circular 230 · IRS Form 2848 instructions · IRS SEE FAQs
Independent teaching resource. Not official test items; no pass guarantee. Comprehensive paid course enrollment is not yet available.