Official Part 3 domains (IRS content specifications)
| Domain | Scored questions | Share |
|---|---|---|
| Practices and Procedures | 26 | 31% |
| Representation before the IRS | 25 | 29% |
| Specific Areas of Representation | 20 | 24% |
| Filing Process | 14 | 16% |
Total scored | 85 | 100% |
Domain checklist
- Practices and Procedures (26 questions). Work the topic guides and drill until you score 70%+ on new questions.
- Representation before the IRS (25 questions). Work the topic guides and drill until you score 70%+ on new questions.
- Specific Areas of Representation (20 questions). Work the topic guides and drill until you score 70%+ on new questions.
- Filing Process (14 questions). Work the topic guides and drill until you score 70%+ on new questions.
Must-know 2025 numbers for Part 3
| Item | 2025 amount / rule | Source |
|---|---|---|
| Contingent fee: exam of original return | Engaged within 120 days of the exam notice | Circular 230 10.27 |
| Conflict-of-interest consent retention | 36 months after representation ends | Circular 230 10.29 |
| Published fee must be honored | 30 calendar days after last publication | Circular 230 10.30 |
| EA continuing education | 72 hours / 3 years; 16 per year incl. 2 ethics | Circular 230 10.6 |
| Assessment statute / 25% omission / collection | 3 years / 6 years / 10 years | IRC 6501, 6502 |
| Refund claim | Later of 3 years from filing or 2 years from payment | IRC 6511 |
| CDP request after levy notice | 30 days (equivalent hearing: 1 year) | IRC 6330 |
| OIC fee / lump-sum down payment | $205 / 20% of offer | Form 656-B |
| Guaranteed / streamlined installment agreement | $10,000 in 3 years / $50,000 in 72 months | IRC 6159; IRS |
| Preparer 6695(a)-(e) / due diligence penalty (2026 filings) | $65 / $650 per failure | Rev. Proc. 2024-40 |
| Form 8879 retention | 3 years | Pub 1345 |
Traps that cost points
- 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.
A 6-week plan (about 10-15 hours a week)
- Weeks 1-2: biggest domain
Read and drill Practices and Procedures. Do 25-40 questions a day.
- Weeks 3-4: next domains
Cover the remaining domains in weight order; keep a mistakes log.
- Week 5: numbers and traps
Memorize the 2025 figures table above; re-drill every missed question.
- Week 6: full-length practice
Do timed 100-question sets (3.5 hours). Book the exam when you clear 70-75% across domains.
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
Build your own plan
Hour ranges are editorial estimates; the biggest-domain share uses the IRS question counts.
Planning estimates only. Domain weights from the IRS SEE content specifications; hour ranges are EnrolledAgentKit editorial estimates.
Save a copy of this plan
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.
Frequently asked questions
How long should I study for Part 3?
Our editorial estimate is 35-60 hours, less if you prepare returns in this area daily. The IRS does not publish a recommended number.
Do I need 2026 numbers?
No. The 2026-27 exam tests 2025 law. Using 2026 amounts is a common way to pick a wrong answer.
Sources
- IRS - SEE Part 3 content specifications (Representation, Practices and Procedures) (accessed 2026-09-23)
- IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)
- IRS Rev. Proc. 2024-40 - 2025 inflation adjustments (accessed 2026-09-23)
- IRS - One, Big, Beautiful Bill provisions (P.L. 119-21) (accessed 2026-09-23)
- Treasury Department Circular No. 230 (31 CFR Part 10) (accessed 2026-09-23)