EA Part 3 drill: Practices and Procedures

10 questions · Untimed · Every option explained

Practice before the IRS under Circular 230: who may practice, duties, fees, conflicts, advertising, return standards, sanctions and preparer penalties. Domain 1 of the PSI content outline for SEE Part 3: Representation, Practices and Procedures, 26 of 85 scored questions.

Line drawing of a bookshelf of bound rule books, a framed certificate without writing and a desk with a book, a fountain pen and a desk bell

Before you start

Every question has four options and one best answer, as on the real exam. Questions are about tax year 2025 under the law as of December 31, 2025, and every option is explained.
Check each answer to see why every option is right or wrong before moving on. Checked answers cannot be changed.

Original 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.