EA Part 3 drill: Representation before the IRS

10 questions · Untimed · Every option explained

Powers of attorney and Form 8821, building the taxpayer's case, ability to pay, documentation, legal authority, the statute of limitations and taxpayer rights. Domain 2 of the PSI content outline for SEE Part 3: Representation, Practices and Procedures, 25 of 85 scored questions.

Line drawing of a desk with a signed form under a pen, a folder of documents, a desk phone and a briefcase

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.