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Internal Revenue Service (IRS) Return Preparer Office, administered by PSI Services

Enrolled Agent Special Enrollment Examination (SEE) Part 3 — Representation, Practices and Procedures

Part 3 of the enrolled agent exam — Circular 230, powers of attorney, collections, audits, appeals and e-file.

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Questions100 multiple-choice — 85 scored and 15 unscored pretest
Time3.5 hours of testing in a 4-hour appointment that includes the tutorial, a survey and two scheduled 10-minute breaks
BlueprintPractices & Procedures 26 · Representation 25 · Specific Areas of Representation 20 · Filing Process 14 (of 85 scored)
WherePSI test centers in the U.S., or PSI remote proctoring online (international candidates test remotely)
Fee$317 per part, paid when you schedule (non-refundable). You need a PTIN first.
Who sits itAnyone with a PTIN — no degree or experience required. Passing all three parts is the main route to becoming an enrolled agent.
ScoringScaled 200–800 — 500 passes. 85 of the 100 questions are scored; failing candidates also get diagnostic feedback by area.

About the exam

Enrolled agents are federally authorized tax practitioners with unlimited rights to represent taxpayers before the IRS. Part 3 of the Special Enrollment Examination covers how to practice and represent: Circular 230 duties and sanctions, powers of attorney, collection and examination procedures, appeals, and the e-file program.

Each part has 100 multiple-choice questions — 85 scored and 15 unscored — in 3.5 hours. Questions are based on the law, regulations and IRS procedures in effect through December 31, 2025 and relate to tax year 2025 unless a question says otherwise.

Our practice covers every area of the PSI content outline with scenario questions built around clients facing notices, audits and collection, plus flashcards for deadlines, forms and statutes of limitation, case simulations where you represent a client from first notice to resolution, and illustrated guides to the collection and appeals process.

How we track your progress

Every blueprint domain moves through five levels as you study:

  1. Not startedNo questions answered in this domain yet.
  2. Getting startedFirst questions answered — not enough yet to judge.
  3. DevelopingAt least 5 answered and 50% or better on your recent questions.
  4. ProficientAt least 15 answered and 70% or better on your recent questions.
  5. Exam readyAt least 25 answered, 80% or better recently, and holding up on hard questions.

The exam blueprint

PSI Special Enrollment Examination Candidate Information Bulletin — content outlines for the July 1, 2026 – February 28, 2027 testing window; tax law as amended through December 31, 2025 (questions relate to calendar/tax year 2025 unless stated otherwise) — 4 content areas, each a set number of the 85 scored questions. Tap a domain to see its topics.

1 Practices and Procedures 26 of 85 scored (~31%) of the exam
Practice before the IRS and who may practiceEnrolled agent requirements, renewal and CEDuty to furnish information; errors and omissionsAdvertising, solicitation and fee rulesDue diligence and conflicts of interestStandards for written advice and return positionsReturning client records; prompt dispositionSanctionable conduct and OPR sanctionsPreparer penalties: types, assessment and appealSigning returns, copies and keeping lists of returns

140 practice questions in this domain so far

2 Representation before the IRS 25 of 85 scored (~29%) of the exam
Form 2848 power of attorney vs. Form 8821Changing or withdrawing representativesCAF numbers and client consentConference and practice requirementsTranscripts, ability to pay and Collection Financial StandardsSources of legal authority and their weightStatutes of limitation and timelinessAvoidance vs. evasion; disclosure statementsFOIA requestsTaxpayer Advocate Service and identity theft

130 practice questions in this domain so far

3 Specific Areas of Representation 20 of 85 scored (~24%) of the exam
Installment agreements and extensions to payOffers in compromiseCollection appeals and collection due processLiens, levies and seizuresCurrently not collectible status and the CSEDTrust fund recovery penaltyAmended returns and claims for refundPenalty and interest abatementExaminations, RARs and CP2000 noticesBurden of proof; appeals and the 90-day letter

108 practice questions in this domain so far

4 Filing Process 14 of 85 scored (~16%) of the exam
Reliance on software; miscalculations and duplicatesRecord retention periodsData security and safeguarding client informationApplying to be an e-file provider (EFIN)E-file mandate and exceptionsERO responsibilities and advertising standardsInfraction levels and EFIN revocation appealsE-file signature authorizationRejected returns and resolution

72 practice questions in this domain so far

What you get when you access this exam

Free with your QuizMe account.

Questions built on the PSI outline

Every question is tagged to one of the 4 Part 3 content areas and its topics — the Circular 230 duty, the form, the deadline, the next step.

Hints that teach the rule

Reveal the Circular 230 section, deadline or procedure behind the question when you're stuck. Every answer comes with the full rationale.

Adaptive practice

Questions steer toward your weakest areas, weighted like the real exam, and get harder as you get stronger.

Timed practice exams

Exams weighted like the PSI outline at the real pace — 100 questions in 3.5 hours — with a pacing indicator and full review.

Flashcards, case simulations and guides

120 flashcards, 8 unfolding client cases where every decision moves the notice, audit or collection forward, and interactive illustrated guides you explore hotspot by hotspot.

Progress in every content area

Each content area moves from Not started to Exam ready, so you know exactly what to study next.

Test at home or at a center

The SEE is offered in a testing window that normally runs May 1 through the end of February; the current window runs July 1, 2026 through February 28, 2027 after the move from Prometric to PSI. There is no testing in March and April. Get a PTIN, then schedule each part with PSI.

At a PSI test center

  • Computer-based testing by appointment at PSI centers across the U.S.
  • Arrive early with current government-issued photo ID that matches your registration.
  • Phones, bags, watches and notes stay out of the testing room.
  • An on-screen calculator is provided — personal calculators are not allowed.

Online with PSI remote proctoring

  • Test from home or the office while a remote proctor monitors you by webcam.
  • Candidates outside the U.S. test this way — check PSI for current international scheduling.
  • Run the PSI system check on the same computer and network well before exam day.
  • Test alone in a quiet room with a clear desk — no notes, phone or second monitor.

Exam-day game plan

How to walk in ready — and how to pace 100 multiple-choice questions in 3.5 hours.

Pacing checkpoints

Checkpoints cover all 100 questions in 3.5 hours. Your 4-hour appointment also includes the tutorial, a survey and two scheduled 10-minute breaks. 15 questions are unscored pretest items you can't identify — treat every one as if it counts.

25questions0:52
50questions1:45
75questions2:38
100questions3:30

The week before

  • Take one full-length timed practice exam 3–5 days out, then rest.
  • Review Circular 230 duties and sanctions — Practices and Procedures is the largest area at 26 scored questions.
  • Make a one-page sheet of deadlines and time limits: refund claims, assessment and collection statutes, CDP and appeal windows.
  • Confirm your PSI appointment and ID — or run the remote-proctoring system check.

During the exam

  • Read the whole question and note the year, filing status and who the taxpayer is before you calculate.
  • Watch for who is acting — preparer, representative or taxpayer — and which form authorizes it.
  • Pick your best answer, flag it and move on; revisit flags at the end.
  • Answer every question — there's no penalty for guessing.

Keep your head

  • A few nerves sharpen focus. If you freeze, take three slow breaths and reread the question.
  • You're measured against a fixed passing standard — 500 on the 200–800 scale — not other test-takers.
  • Use your scheduled breaks: stand up, stretch and reset before the next block.

After you pass

  • Each passed part carries over for 3 years from the date you passed it — pass all three inside that window. You can sit each part up to 4 times per testing window.
  • Once all three are passed, apply for enrollment on Form 23 ($140) and clear the IRS suitability and tax-compliance check.
  • Enrolled agents complete 72 CE hours every 3-year cycle — at least 16 a year, including 2 hours of ethics.

Official sources and further reading

Ready to start?

450 questions and scenarios across the blueprint — and growing.

Enroll free

The Special Enrollment Examination is developed for the Internal Revenue Service. QuizMe and thinQtank Learning are not affiliated with or endorsed by the IRS or PSI Services. Details are summarized from the PSI SEE Candidate Information Bulletin and IRS enrolled-agent pages; fees and policies change — always confirm at irs.gov and test-takers.psigov.us. Our Exam ready level asks for 80% or better.