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Practices & Procedures

Part 3 – Representation · 122 source-verified practice questions

Practice 122 currently released, source-gated questions for Practices & Procedures in Part 3 – Representation. Answers and official-source explanations appear during review.

Start Practicing — 122 Questions

Key Concepts

PTIN Requirements for Tax PreparersCircular 230: Rules for Enrolled AgentsPreparer Penalties Under Sections 6694 and 6695

Other Part 3 – Representation Sections

Representation Before IRS · 60 QsSpecific Representation Areas · 68 QsFiling Process · 38 Qs

More EA Study Resources

50-unit Study Path·Readiness Diagnostic·All Practice Sections·Source-Gated Textbook

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