P3-U02 · PART 3 · SOURCE CYCLE 2026-2027
Practice Before the IRS
How to complete this unit
This unit uses 23 source-gated recall cards and 22 admissible practice questions. Complete the sequence in order; the unreleased wiki prose remains outside the learner path.
- 1 · LearnBuild the rule
Answer each recall prompt before opening it. Then learn the exact rule, test the controlling facts through four quick challenges, explore common questions, and finish with one own-words teach-back.
- 2 · ApplyUse it in context
Complete at least 20 mapped questions over two sessions. Review the explanation even when the answer is correct.
- 3 · ProveTest readiness
Use the Part 3 mock under time pressure. Return here for every flagged or missed concept before the next attempt.
Verified recall questions
Only cards whose complete question and answer were checked against exact primary-authority evidence appear here. Stable unit ownership gathers this lesson across 1 textbook collection.
Q1.Which practitioner may represent a taxpayer before any IRS office or employee?
An enrolled agent in active status. Publication 947 permits enrolled agents, attorneys, and CPAs to represent taxpayers before any IRS office or employee.
Q2.An active enrolled agent represents a taxpayer in an IRS matter. Which act is within the enrolled agent's authority?
Sign an offer or waiver of restriction on assessment or collection.
Q3.What is the key limitation involving enrollment cycle and renewal?
Enrollment must be renewed under the applicable three-year renewal cycle and eligibility rules.
Q4.What official rule governs pTIN requirements?
Anyone who prepares or assists in preparing federal returns for compensation generally must have a valid PTIN unless an exception applies.
Q5.How does current authority treat judicial levels of representation beyond the scope of EA representation?
Enrollment to practice before the IRS does not by itself authorize an EA to practice in federal court.
Q6.Johnny passed all three parts of the EA exam and applied immediately by filing Form 23. When does his official enrollment take effect?
The date listed on his enrollment card.
Q7.Rose's tax return is under audit. All of the following persons are permitted to represent Rose before the examination division of the IRS except:
Harold, Rose's boyfriend. Harold has an AFSP certificate, and he is an unenrolled return preparer, but he did not prepare the return under audit.
Q8.Cameron is an enrolled agent who takes a continuing education class from an approved IRS provider. The class runs continuously from 9 a.m. until 11:45 a.m., when there is a break for lunch. How many CE credits will Cameron receive for the morning session of the class?
Three
Q9.Which of the following individuals is required to obtain a PTIN?
An EA who works for a CPA firm, but does not sign any tax returns.
Q10.What is the "enrollment cycle" for enrolled agents?
The enrollment cycle means the three successive enrollment years preceding the effective date of renewal.
Q11.Denise and Gabriela are cousins. Gabriela does not speak English. Gabriela must appear before the IRS for an examination. Denise wants to appear before the IRS on her cousin's behalf, though she is not an enrolled practitioner. Which of the following statements is correct?
Denise may appear before the IRS as a witness, if necessary, and to translate for Gabriela, but she may not advocate for Gabriela.
Q12.Andrea has been an EA for 10 years. Her records show that she had the following hours of qualified CE during the year: • January 2, 2025, seven hours: Federal tax CE. • May 3, 2025, one hour: Ethics. • December 20, 2025, nine hours: Federal tax CE. Has Andrea met her minimum yearly CE requirements?
Andrea has not met her ethics requirements.
Q13.Which of the following individuals does not qualify as an enrolled practitioner?
Registered tax return preparer.
Q14.Matthew is a full-time bookkeeper for Parkway Partnership. He is not an EA, attorney, or CPA. Parkway requests that Matthew represent the partnership in connection with an IRS audit. Which of the following statements is correct?
Matthew is allowed to represent the partnership before the IRS.
Q15.Enrolled agents must complete continuing education credits for renewed enrollment. Which of the following best describes the minimum yearly credit requirements?
A minimum of 16 hours must be completed in each year of the enrollment cycle, including two hours of ethics.
Q16.Barry helps his best friend, Jose, who does not speak English fluently. Barry appears before the IRS and translates for Jose at an IRS examination. Which of the following statements is correct?
Barry is not considered to be practicing before the IRS.
Q17.Khan is a CPA who employs Lynne, an accounting student, to assist in preparing tax returns. Lynne prepares several of the easier tax returns, but Khan reviews and signs all of the returns. Which of the following statements is correct?
Lynne is required to obtain a PTIN.
Q18.Which of the following persons is considered a "tax return preparer" under Circular 230 regulations?
A full-time teacher who also prepares tax returns for pay, part-time from home.
Q19.Matias is an EA with a PTIN. What must he do to retain his existing PTIN?
Matias must renew his existing PTIN each year.
Q20."Practice before the IRS" does not include:
Representing a taxpayer in the U.S. Tax Court.
Q21.All of the following are potential grounds for denial of enrollment except:
The candidate does not have a Social Security Number.
Q22.An enrolled agent can represent a taxpayer ____.
Before any administrative level of the IRS.
Q23.Enrolled agents who apply for renewal to practice before the IRS must retain information about continuing education hours completed. How long must this documentation be retained?
For four years following the enrollment renewal date.
Ready to move on?
- ▸ Explain at least 80% of these 23 rules without opening the answer, twice on different days.
- ▸ Score 80% across 20 or more mapped questions over two sessions, not one memorized round.
- ▸ Complete a timed Part 3 mock and return to this unit if its concepts remain flagged or missed.
Use these checks to choose your next study action. They do not predict a PSI scaled score.