Free EA Part 3 Practice Test: Representation
Part 3 questions on Circular 230, Form 2848, collection, examinations, appeals and e-file, each option explained.
Who bears the burden of proof in a Tax Court case on a factual issue?
138 original EA Part 3 questions with every option explained · 5 free drills: every domain plus a mixed set · 100 questions in the full mock, 3.5 hours in three sections, as on exam day
EA Part 3 exam format
Part 3 tests representation, practices and procedures: Circular 230 and preparer penalties, representation before the IRS, collection and examination cases, and the e-file filing process.
SEE Part 3: Representation, Practices and Procedures, part of the IRS Special Enrollment Examination, administered by PSI Services.
- Questions
- 100 multiple-choice questions per part, four options each: 85 scored and 15 unscored experimental questions mixed in
- Time
- 3.5 hours per part (a 4-hour appointment with the tutorial and survey); two optional 10-minute breaks after questions 34 and 67, with the clock stopped
- Sections
- Questions 1-34, 35-67 and 68-100. A finished section closes; you cannot go back to it after the break
- Passing score
- A scaled score of 500 on a 200-800 scale. Passing reports show no score; failing reports show the scaled score and diagnostics
- Fee
- $317 per part ($66 IRS user fee plus PSI's $251), paid when you schedule. Enrollment after passing costs $140 (Form 23)
- Tax law tested
- Law, forms and publications as amended through December 31, 2025; questions are about tax year 2025 unless they say otherwise
- Testing window
- July 1, 2026 to February 28, 2027 for U.S. candidates, at PSI test centers or remotely. No testing in March and April while the exam is updated
- Retakes
- Up to four attempts per part in a testing window, at least 24 hours apart. A passed part counts for three years
- Delivery
- Closed book, with an on-screen calculator. PSI took over from Prometric on March 1, 2026
What’s on EA Part 3
The PSI content outline’s domains and their scored questions. Our full mock draws its 85 scored questions at these counts and adds 15 unscored questions, as on the real exam. Every domain has a study guide and a free ten-question drill with every option explained.
| Domain | What it covers | Guide and drill |
|---|---|---|
| 1. Practices and Procedures26 scored questions | Practice before the IRS under Circular 230: who may practice, duties, fees, conflicts, advertising, return standards, sanctions and preparer penalties | 10-question drill |
| 2. Representation before the IRS25 scored questions | Powers of attorney and Form 8821, building the taxpayer's case, ability to pay, documentation, legal authority, the statute of limitations and taxpayer rights | 10-question drill |
| 3. Specific Areas of Representation20 scored questions | Collection (installment agreements, offers in compromise, liens, levies, CDP and CAP), penalty and interest abatement, examinations and appeals | 10-question drill |
| 4. Filing Process14 scored questions | Accuracy and software review, record retention, data security, the IRS e-file program, the e-file mandate, Form 8879 and rejected returns | 10-question drill |
What EA Part 3 tests
- Practices and Procedures is 26 of the 85 scored questions, mostly Circular 230: who may practice, fees, conflicts, client records, return standards and sanctions.
- Representation and Specific Areas of Representation together are 45 questions: Form 2848, the statute of limitations, installment agreements, offers in compromise, liens, levies, CDP hearings and appeals.
- Filing Process is 14 questions on e-file rules, Form 8879, rejected returns, record keeping and data security.
Take a full EA Part 3 mock under the real clock
100 questions in 3.5 hours across three sections, scored on the 85 that count, with a score by domain and every option explained.
Or start with a free 10-question drillHow to become an enrolled agent
- Get a preparer tax identification number (PTIN) at irs.gov/ptin. You need it to schedule the exam.
- Schedule each part with PSI at test-takers.psigov.us/irs and pay $317 per part. Parts can be taken in any order.
- Pass all three parts within three years: each passed part carries over for three years from the date you passed it.
- Within one year of passing the third part, apply for enrollment on Form 23 at Pay.gov ($140) and pass the IRS suitability check of your own tax compliance and criminal background.
Common questions
How many questions are on EA Part 3?
100 multiple-choice questions with four options: 85 are scored and 15 are unscored experimental questions mixed in without labels. You have 3.5 hours, with optional 10-minute breaks after questions 34 and 67. Domains: practices and procedures 26, representation before the IRS 25, specific areas of representation 20, filing process 14.
What score do you need to pass SEE Part 3?
A scaled score of 500 on a 200-800 scale. The IRS does not publish how many correct answers that takes, so our mock reports your percent correct overall and by domain without a pass line.
Does Part 3 depend on the tax year?
Less than Parts 1 and 2. Most of Part 3 is procedure and Circular 230, which change slowly, but dollar amounts and penalties follow the law as of December 31, 2025.
Are these real SEE Part 3 questions?
No. The IRS and PSI do not release exam questions. These are original practice questions written to the PSI content outline for tax year 2025, with an explanation for every option.
Ready for exam day?
100 questions in 3.5 hours across three sections, scored on the 85 that count, with a score by domain and every option explained.
Or start with a free 10-question drillThe other two parts
One enrolled agent pass covers every full mock exam and unlimited drills for all three SEE parts.
Exam format, fees, scoring and retake rules checked November 2026: PSI: SEE Candidate Information Bulletin (revised October 9, 2026) · IRS: Enrolled agents frequently asked questions · IRS: Become an enrolled agent · Federal Register: EA SEE user fee update (TD 10045) · IRS: Sample SEE questions.
Original independent practice questions written to the PSI content outline for tax year 2025. Independent practice, not affiliated with or endorsed by the IRS or PSI Services.