Special Enrollment Examination

EA Exam Part 3: Representation — Free Quiz

HS
Written By Hiren Soni, CA
TN
Fact-Checked By Tom Norton, CPA, EA
Last Updated July 10, 2026
Tax Law Compliance IRS SEE 2025/2026 Rules

Part 3 Overview & Exam Details

Quick Answer:

EA Exam Part 3 focuses on tax representation rights, rules of practice before the IRS (Circular 230), power of attorney rules, audits, appeals, and tax collection procedures.

100 MCQs
Question Count
3.5 Hours
Testing Time Limit
105 / 130
Scaled Passing Score

EA Part 3 Syllabus & Domain Breakdown

Part 3 covers practices, procedures, and representation rules. EAs must master the ethical guidelines established under Treasury Department Circular 230.

Domain Focus Area Syllabus Weight
Domain 1 Practice Before the IRS & Circular 230 Ethical Standards 33%
Domain 2 Taxpayer Representation & Power of Attorney (Form 2848, Form 8821) 33%
Domain 3 Specific Filings, Penalties, Audits & Appeals 34%

Key Tax Forms and Publications for Part 3

  • Treasury Department Circular 230: Rules governing practice before the IRS.
  • Form 2848: Power of Attorney and Declaration of Representative.
  • Form 8821: Tax Information Authorization (information disclosure only).
  • Form 9465: Installment Agreement Request.
  • Form 656: Offer in Compromise (OIC).

Specific Study Domains

Practices and Procedures
Representation Before the IRS 1
Representation Before the IRS 2
Tax Filing Process

Prepare for Part 3 Free

HKS Institute provides 500+ free practice questions, explanation cards, and full Prometric-style mock exams for Part 3. Access study books and video lessons completely online.

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Official IRS References

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EA Parts Directory

Part 1: Individual Taxation Part 2: Business Taxation Part 3: Representation