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Special Enrollment Examination

Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: Businesses Part 3SEE Part 3: Representation, Practices and Procedures

Part 3 Practice Before the IRS and Enrollment question: Annual Filing Season Program Record of Completion holder

Part 3Practice Before the IRS and Enrollment

An Annual Filing Season Program Record of Completion holder may represent a client before IRS revenue agents only:

A In matters involving less than $50,000
B For returns the holder prepared and signed
C For any return filed in the last 3 years
D Before Appeals officers and collection officers

Show the answer and explanation

Answer: B. For returns the holder prepared and signed

AFSP participants have limited representation rights: they may represent clients whose returns they prepared and signed before revenue agents, customer service representatives and similar IRS employees, including the Taxpayer Advocate Service, during examination. They may not represent clients before Appeals or collections. Unenrolled preparers without the Record of Completion have no representation rights for returns prepared after 2015. Source: Rev. Proc. 2014-42; Pub. 947; Form 2848 instructions, line 2 designation h. Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

Giving AFSP holders appeals or collection rights.

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Study note: Practice Before the IRS and Enrollment Part 3practice questions & mock exams

Related Part 3 practice questions

In each year of the enrollment cycle, an enrolled agent must complete at least Under Circular 230, practice before the IRS includes all of the following EXCEPT While preparing a 2025 return, an EA learns that his client omitted $20,000 of income from her 2023 return, which another firm prepared. What must the EA do under Circular 230?

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Original study material mapped to the public IRS SEE content outlines; not a real exam question.Not affiliated with or endorsed by the IRS or PSI. Verify figures and rules against current guidance before relying on them.