EA Part 3 Representation Practice Questions
Domain 2 of SEE Part 3: Representation, Practices and Procedures · 25 of 85 scored questions
Ten EA Part 3 questions on representation before the irs, untimed, with every option explained.
Or take the full EA Part 3 mock examA representative believes the client is insolvent and cannot pay the full balance. Which document is central to evaluating collection options?
Representation before the IRS on EA Part 3
Representation before the IRS covers the tools of representation: Form 2848 and its limits, how to build a case from documents and transcripts, which authorities count, and the deadlines that govern every matter.
- Outline
- Powers of attorney and Form 8821, building the taxpayer's case, ability to pay, documentation, legal authority, the statute of limitations and taxpayer rights
- Share of the exam
- 25 of 85 scored questions (29%)
- Our drill
- 10 questions from 40 on this domain, untimed, every option explained; one free attempt, unlimited with a pass
What to know for tax year 2025
- Form 2848 authorizes representation; Form 8821 only lets a designee receive information. Form 2848 can cover future periods ending within three years of receipt.
- A representative may sign a return for a taxpayer only in limited cases, such as illness or injury or continuous absence from the United States for 60 days before the due date.
- The IRS generally has three years to assess, six years when more than 25% of gross income is omitted, and no limit for fraud or no return.
- The Code and Treasury regulations are authority; a private letter ruling binds the IRS only for the taxpayer who received it, and IRS publications are not authority.
- The federally authorized tax practitioner privilege (§7525) covers noncriminal tax advice only.
- The Taxpayer Advocate Service (Form 911) helps when a taxpayer faces economic harm or IRS processes have failed.
Test yourself on representation before the irs
Ten EA Part 3 questions on representation before the irs, untimed, with every option explained.
Or take the full EA Part 3 mock examCommon questions
How many representation before the irs questions are on SEE Part 3?
25 of the 85 scored questions, according to the PSI content outline. Our full mock draws exactly 25, plus unscored experimental questions mixed in as on the real exam.
Are these real SEE questions?
No. The IRS and PSI do not release exam questions, and candidates sign a non-disclosure agreement. These are original practice questions written to the PSI content outline for tax year 2025, with an explanation for every option.
More EA Part 3 domains
Outline and exam facts checked November 2026: PSI: SEE Candidate Information Bulletin (revised October 9, 2026) · IRS: Enrolled agents frequently asked questions · IRS: Become an enrolled agent.
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.