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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: practice before the IRS includes

Part 3Practice Before the IRS and Enrollment

Under Circular 230, practice before the IRS includes all of the following EXCEPT:

A Rendering written advice on a transaction that could avoid tax
B Preparing a return and furnishing information the IRS requests
C Representing a client at a conference with an appeals officer
D Corresponding with the IRS on a client's behalf about an examination

Show the answer and explanation

Answer: B. Preparing a return and furnishing information the IRS requests

Section 10.2(a)(4) defines practice as all matters connected with a presentation to the IRS relating to a client's rights, privileges or liabilities, including preparing documents, filing, corresponding and communicating with the IRS, rendering written advice, and representing a client at conferences, hearings and meetings. Merely preparing a return and furnishing information when the IRS requests it is not, by itself, practice. Source: 31 CFR 10.2(a)(4), 10.7(c)(1)(viii); Circular 230 (31 CFR Part 10, Rev. 6-2014). Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

Treating every contact with the IRS as practice.

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Related Part 3 practice questions

An Annual Filing Season Program Record of Completion holder may represent a client before IRS revenue agents only In each year of the enrollment cycle, an enrolled agent must complete at least 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.