SEE Part 3 (Representation): What Is Tested and How to Prepare
Part 3 tests practice before the IRS: Treasury Circular 230, powers of attorney, examinations, appeals, collection, penalties and e-file. There is less arithmetic, but the stems are longer: in the IRS samples the median Part 3 question is about 27 words, against 16 for Parts 1 and 2.
| Domain | Scored questions | Share |
|---|---|---|
| Practices and Procedures | 26 | 30.6% |
| Representation before the IRS | 25 | 29.4% |
| Specific Areas of Representation | 20 | 23.5% |
| Filing Process | 14 | 16.5% |
Where candidates lose points
- Circular 230 details: contingent fee exceptions, 30-day conflict consents, 36-month record keeping, the 72/16/2 CE rules.
- Form 2848 versus Form 8821: who can do what, revocation and withdrawal.
- Statutes: 3-year assessment, 6 years for a 25% omission, 10-year collection and the refund lookback.
- Collection options: guaranteed and streamlined installment agreements, offers in compromise and CDP deadlines.
- Preparer penalties and due diligence, using the amounts for returns filed in 2026.
Try the Part 3 topics and the practitioner duties note.
Frequently asked questions
Is Part 3 the easiest EA exam part?
Historically it had the highest pass rate, but it tests Circular 230 and procedure in detail, with longer question stems.
Does Part 3 include calculations?
A few, mainly penalties and installment agreement or offer amounts, but far fewer than Parts 1 and 2.
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