EnrolledAgentKit

EA exam Part 3: Representation, Practices and Procedures

Part 3 covers practice before the IRS: Circular 230 duties and sanctions, preparer penalties, powers of attorney, building a case, collection (installment agreements, offers in compromise, liens, levies, CDP), penalty abatement, examinations and appeals, statutes of limitations, and e-file rules. It has 100 questions (85 scored), a 3.5-hour limit and costs $317; you need a scaled 500 to pass.

Updated 2026-09-23 · 5 sources · By the EnrolledAgentKit team

Part 3 at a glance

Scored questions
85
+15 unscored
Time
3.5 hours
Fee
$317
paid to PSI
Passing score
500
scaled 200-800
Domains
4
IRS content specs
Reported pass rate
70%
2024-25, third-party compiled

Official Part 3 domains (IRS content specifications)

Source: IRS - SEE Part 3 content specifications (Representation, Practices and Procedures). Each part also has 15 unscored pretest questions.
DomainScored questionsShare
Practices and Procedures2631%
Representation before the IRS2529%
Specific Areas of Representation2024%
Filing Process1416%

Total scored

85100%

Study order that follows the weights

Practices and Procedures (26) and Representation (25) are more than half the part, and most of it is Circular 230, Form 2848/8821 and statutes of limitations. Then Specific Areas (20: collection, penalties, audits, appeals) and Filing Process (14: e-file, EFIN, Form 8879, records).

Our editorial estimate for most candidates is 35-60 study hours for Part 3; build a week-by-week plan with the study plan generator.

Part 3 topic guides

Circular 230Rules, worked example and practice questionsForm 2848 vs Form 8821Rules, worked example and practice questionsStatutes of limitations (assessment, refund, collection)Rules, worked example and practice questionsInnocent spouse and injured spouse reliefRules, worked example and practice questionsInstallment agreementsRules, worked example and practice questionsOffer in compromiseRules, worked example and practice questionsCollection due process (CDP), liens and leviesRules, worked example and practice questionsPenalties and penalty abatementRules, worked example and practice questionsAudits, the 30-day letter, appeals and the 90-day letterRules, worked example and practice questionsTrust fund recovery penalty (TFRP)Rules, worked example and practice questionsE-file (EFIN, ERO, Form 8879) and preparer penaltiesRules, worked example and practice questions

Try 10 free Part 3 questions

EA Part 3 (Representation, Practices and Procedures) practice questions

Under Circular 230, which individuals have unlimited rights to practice before the IRS?

Common traps

  • Section 10.21: advise the client of an omission; there is no duty to tell the IRS.
  • Form 8821 designees cannot represent. Form 2848 representatives cannot sign the return except in the narrow regulatory cases.
  • Timely CDP request (30 days) = Tax Court review. Equivalent hearing (1 year) = no Tax Court review.
  • Interest is not abated for reasonable cause; penalties can be.

All 3 parts, 900 questions, $149 once

Original questions weighted to the IRS content specifications, with explanations that cite the Code, Circular 230 and IRS publications. One payment, free access extension until you pass.

Get all 3 parts - $149

Frequently asked questions

How many questions are on Part 3?

100 multiple-choice questions: 85 scored and 15 unscored pretest items you cannot identify. You have 3.5 hours.

What tax year does Part 3 test?

The 2026-27 exam tests the Internal Revenue Code, forms and publications as amended through Dec. 31, 2025. Unless a question says otherwise, it is about calendar year 2025.

Which part should I take first?

Any order is allowed. Many candidates start with the part closest to their work: preparers often start with Part 1; Part 3 is the most rules-based and least numeric. See the study guide.

What is the Part 3 pass rate?

Review providers report about 70% for the 2024-25 testing year, compiled from IRS-released data. See EA exam pass rates.

Sources

  1. IRS - SEE Part 3 content specifications (Representation, Practices and Procedures) (accessed 2026-09-23)
  2. IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)
  3. Gleim - Enrolled agent exam pass rates (compiled from IRS-released data) (accessed 2026-09-23) - Third-party compilation; the IRS no longer hosts a current statistics page we could locate on 2026-09-23.
  4. Treasury Department Circular No. 230 (31 CFR Part 10) (accessed 2026-09-23)
  5. IRS Rev. Proc. 2024-40 - 2025 inflation adjustments (accessed 2026-09-23)
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