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Enrolled Agents

EA EXAM PREP — PART 3: REPRESENTATIONS, PRACTICES & PROCEDURES (003-EA)


Description

This is the complete written course text for Part 3 of the Special Enrollment Examination (SEE) — Representation, Practices and Procedures. It follows the five-chapter sequence in the course table of contents, and every lesson in that outline has a corresponding section here.


Part 3 is a 100-question, 3.5-hour exam. Eighty-five questions are scored, and 15 are unscored experimental items. Delivery is in three locked blocks — questions 1–34, 35–67, and 68–100 — with no backward navigation once a block is submitted. Scaled scoring runs from 40 to 130, and 105 is passing.


Part 3 has the highest pass rate of the three parts, consistently above 70%. That statistic is misleading in one specific way: it reflects that the material is learnable, not that it is familiar. Almost none of it is computational, and almost all of it is procedural detail — deadlines, dollar thresholds, form numbers, and the precise boundary of who may do what. A candidate who reads Circular 230 once and relies on practical instinct will fail. A candidate who memorizes the deadlines and the sanction lists will pass comfortably.

CE Credits: IRS Program Number: Sections: 4 Quiz Questions: 40 Year of Publishment: 09/01/2026

Content
  • Course Overview
  • Chapter 1 — Preparing Returns
  • Test Your Knowledge — Chapter 1
  • Chapter 2 — Practice Before the IRS
  • Test Your Knowledge — Chapter 2
  • Chapter 3 — Representation Before the IRS
  • Test Your Knowledge — Chapter 3
  • Chapter 4 — Tax Law
  • Test Your Knowledge — Chapter 4
  • Flash Cards | EA Exam Prep — Part 3
  • Test Simulation | EA Exam Prep — Part 3
  • Course Completion
Completion rules
  • All units must be completed