EA Part 3 Specific Areas of Representation Practice Questions
Domain 3 of SEE Part 3: Representation, Practices and Procedures · 20 of 85 scored questions
Ten EA Part 3 questions on specific areas of representation, untimed, with every option explained.
Or take the full EA Part 3 mock examWhich statement about an amended return's effect on the assessment statute is correct?
Specific Areas of Representation on EA Part 3
Specific Areas of Representation covers the two places EAs spend most of their time: collection and examination. Know each collection alternative, the appeal routes, and the letters that start each clock.
- Outline
- Collection (installment agreements, offers in compromise, liens, levies, CDP and CAP), penalty and interest abatement, examinations and appeals
- Share of the exam
- 20 of 85 scored questions (24%)
- Our drill
- 10 questions from 32 on this domain, untimed, every option explained; one free attempt, unlimited with a pass
What to know for tax year 2025
- The IRS has 10 years after assessment to collect. Individuals owing $10,000 or less get a guaranteed installment agreement; streamlined agreements reach $50,000 over 72 months.
- Offers in compromise rest on doubt as to liability, doubt as to collectibility or effective tax administration; lump-sum offers need 20% down plus the $205 fee unless low-income.
- A Final Notice of Intent to Levy gives 30 days to request a collection due process hearing on Form 12153; CAP is faster but has no court review.
- The trust fund recovery penalty is 100% of unpaid withheld taxes, assessed against responsible persons who acted willfully.
- The failure-to-file penalty is 5% a month and failure-to-pay 0.5% a month, each up to 25%; first-time abatement needs a clean three-year history.
- After an exam, a 30-day letter offers agreement or Appeals; a notice of deficiency gives 90 days (150 if abroad) to petition the Tax Court.
Test yourself on specific areas of representation
Ten EA Part 3 questions on specific areas of representation, untimed, with every option explained.
Or take the full EA Part 3 mock examCommon questions
How many specific areas of representation questions are on SEE Part 3?
20 of the 85 scored questions, according to the PSI content outline. Our full mock draws exactly 20, 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.