Enrolled Agent Part 3: Representation, Practices, and Procedures
Last reviewed: July 9, 2026. This article reflects current IRS rules and EA exam requirements as of this date.
Part 3 has the highest fail rate of the three SEE exams. Not because it's harder. Because people understudy it. Here's what you need to know.
Section 1: Practices and Procedures
What's tested: PTIN requirements, due diligence obligations, recordkeeping rules, e-file requirements, and preparer penalties under Sections 6694 and 6695.
The IRS regulates who can prepare returns and how. Know the PTIN renewal process. Memorize the due diligence requirements for EITC, CTC, AOTC, and HOH. Four areas where preparers face specific compliance obligations.
Free practice: 201 questions on Practices and Procedures →
Section 2: Representation Before the IRS
What's tested: Power of attorney (Form 2848), tax information authorization (Form 8821), the IRS examination process, appeals, Collections Due Process, and the Taxpayer Bill of Rights.
Form 2848 vs Form 8821. Know the difference. 2848 authorizes representation. 8821 authorizes information disclosure only. The exam tests this distinction repeatedly.
Free practice: 165 questions on Representation Before IRS →
Section 3: Specific Areas of Representation
What's tested: Penalty abatement (reasonable cause, first-time abatement), innocent spouse relief, offers in compromise, trust fund recovery penalty, and the IRS collection process.
Penalty abatement is the most-tested topic here. Know the three types of innocent spouse relief. Memorize the trust fund recovery penalty rules. It's a favorite exam topic.
Free practice: 132 questions on Specific Representation Areas →
Section 4: Filing Process
What's tested: Statute of limitations (3-year, 6-year, unlimited), amended returns (Form 1040-X), claim for refund procedures, and extensions.
Free practice: 61 questions on Filing Process →
Study Strategy for Part 3
Don't save Part 3 for last. Study it alongside Part 1 or 2. The material is less voluminous than Part 1 but more precise. You either know the penalty amount or you don't. Flashcards and practice questions are your best tools here.
Related: Enrolled Agent Part 1: Complete Topic Breakdown and Study Guide · Enrolled Agent Part 2: Business Taxation Study Guide · Enrolled Agent Exam Guide: Everything You Need to Pass the SEE