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EA Part 3 practice questions with answers

Start with 10 free representation, practices and procedures questions below. Choose an answer to reveal the explanation. These original teaching questions are an untimed sample, not a full SEE simulation or a pass prediction. The separate PDF contains 20 MCQs with answers and explanations.

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Known return errors
Question 1. An enrolled agent discovers a material error in a client's previously filed return. Under Circular 230, what should the practitioner do?
Answer to question 1A. Ignore it until an examiner finds itB. Promptly advise the client of the error and its consequencesC. Amend the return without client authorityD. Notify the client's employer
Explanation after you answer
Diligence as to accuracy
Question 2. A client's records show conflicting amounts for the same deduction. What should the practitioner do before using the figure?
Answer to question 2A. Choose the larger amount to maximize the refundB. Assume all client information is automatically conclusiveC. Make reasonable inquiries and resolve the inconsistencyD. Delete both source records
Explanation after you answer
Representation authority
Question 3. A taxpayer wants an eligible representative to act before the IRS for specified tax matters and periods. Which form ordinarily grants that power of attorney?
Answer to question 3A. Form 2848B. Form W-4C. Form 1099-INTD. Form 8821 alone
Explanation after you answer
Tax information authorization
Question 4. A taxpayer wants a designee to inspect or receive specified confidential tax information without authorizing advocacy before the IRS. Which form is designed for that purpose?
Answer to question 4A. Form W-9B. Form 1040-ESC. Form 941D. Form 8821
Explanation after you answer
Conflicts of interest
Question 5. A practitioner is asked to represent two clients whose interests directly conflict. What should the practitioner assess before proceeding?
Answer to question 5A. Only which client pays firstB. Whether representation is permissible and all required informed consents can be obtainedC. Whether the conflict can be omitted from the engagement letterD. Whether both clients have the same tax rate
Explanation after you answer
Client records
Question 6. A client requests original records needed to meet federal tax obligations. Fees are disputed, and no applicable exception permits retention. What should the practitioner generally do?
Answer to question 6A. Return the needed records rather than use them solely as leverage for paymentB. Destroy the records after making a fee demandC. Refuse access until the dispute endsD. Send the records to an unrelated client
Explanation after you answer
Competence
Question 7. An enrolled agent accepts an unfamiliar, complex matter that requires specialist knowledge. What is an appropriate way to address the competence gap?
Answer to question 7A. Rely only on an unverified social-media answerB. Hide the gap and sign the submission immediatelyC. Assume enrollment guarantees expertise in every issueD. Obtain appropriate study or consultation with a competent specialist
Explanation after you answer
Refund checks
Question 8. A practitioner offers to endorse a government tax-refund check issued to a client and put it into the practitioner's own account to collect fees. What is the appropriate conclusion?
Answer to question 8A. Permitted whenever the fee is reasonableB. Required for all represented taxpayersC. The practitioner must not negotiate the client's government refund checkD. Permitted solely because a power of attorney exists
Explanation after you answer
Written advice
Question 9. A practitioner prepares written tax advice using assumptions contradicted by the known facts. What is the primary problem?
Answer to question 9A. Written advice can never use assumptionsB. The advice rests on unreasonable factual assumptionsC. Every tax opinion must predict an auditD. The conclusion is valid if the client prefers it
Explanation after you answer
Handling IRS requests
Question 10. The IRS properly requests nonprivileged records in the practitioner's possession. What is the appropriate response under Circular 230, assuming no lawful basis to withhold them?
Answer to question 10A. Promptly provide the requested recordsB. Delay indefinitely to improve the client's negotiating positionC. Alter the records before respondingD. Refuse every request unless litigation has begun
Explanation after you answer

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Questions from the MiloPrep question bank. Independently authored practice, not official exam items. This short set is for learning and does not predict an exam score.

Part 3: where the 85 scored questions sit^*

Practices and Procedures26

Representation before the IRS25

Specific Areas of Representation20

Filing Process14

Bar scale: 0 to 85 scored questions. All domains together total 85.

How to review this Part 3 sample

After each answer, write down why the correct choice fits the supplied facts and why your alternative fails. Connect the triggering fact to the specific Circular 230 duty. Distinguish representation from information access. Identify the notice, case stage and deadline. The sample is intentionally small and does not cover every topic in the official outline.

Part 3: what to distinguish while studying

Use the content outline to check coverage, then allocate extra practice to the errors you can explain. The distinctions below are study guidance, not measured candidate failure rates or an official study-hour prescription.

Three useful distinctions

Three useful distinctions
Focus	Practice action	Trap
Conduct	Connect the triggering fact to the specific Circular 230 duty.	Client consent does not cure every prohibition.
Authority	Distinguish representation from information access.	Form 8821 is not a power of attorney.
Procedure	Identify the notice, case stage and deadline.	Examination and collection remedies differ.

Swipe the table to compare all columns.

Exam format and tested tax year

Each part contains 100 multiple-choice questions in 3.5 hours: 85 scored and 15 experimental. The IRS lists 500 as the passing scaled score on a 200-800 scale; it is not a raw percentage. For the 2026 cycle, use law through December 31, 2025 and calendar year 2025 unless the question says otherwise. Verify the active bulletin before booking.

Use this sample to test next-action reasoning

These ten questions emphasize practitioner duties, authority and conduct. They do not cover the full range of examination, collection and filing procedures in Part 3. After the sample, use the domain chart and lesson directory to identify untested areas. A perfect result on a small conduct-focused set is not evidence that every representation procedure is secure.

For each answer, identify the actor, triggering fact and permitted next action. Then state why the most tempting alternative is premature or prohibited. The wrong action may be something useful in a different situation, such as obtaining a form, but it must fit the actual request. Separate the taxpayer’s wish from the practitioner’s authority and duty.

Reject shortcuts that skip a required condition

Part 3 distractors often use consent, professional status or urgency to bypass a rule. A client can request an action without making it permissible. An EA can be eligible to practice without being authorized for a specific matter. An approaching deadline can require prompt attention without removing the need for reasonable inquiry. Name the condition that the shortcut skips.

When the sample asks about a known error, distinguish advising the client from amending without authority. When it asks about a conflict, distinguish collecting signatures from assessing permissibility. When it asks about written advice, distinguish reasonable assumptions from assumptions contradicted by known facts. This review makes the correct choice explainable even when the names and circumstances change.

The missing condition behind the wrong choice

The missing condition behind the wrong choice
Topic	Shortcut to reject	Condition to restore
Known error	Amend immediately without client authority.	Prompt advice and the authority needed for a correction.
Conflicting records	Choose the most favorable number.	Reasonable inquiry into the inconsistency.
Form 8821	Use information access as advocacy authority.	The appropriate representation authorization.
Conflict consent	Assume signatures cure every conflict.	All conditions for permissible representation.
Refund handling	Use the practitioner’s account with permission.	The separate refund-negotiation restriction.
Written advice	Assume away known contradictory facts.	A reasonable factual and legal foundation.

Swipe the table to compare all columns.

Explain a new scenario before taking another set

Turn a missed question into a short contrast. If you confused Form 8821 and Form 2848, write one request for information access and one for representation. If you missed a client-records question, distinguish needed client records from a practitioner-created document whose treatment requires examining the rule’s qualifications. Do not change several facts at once until the original distinction is clear.

Then practice unfamiliar mixed cases and explain the sequence of actions. Keep a separate list of domains this sample did not test. Use the free PDF for a printable session or continue with the service for broader study, but do not combine resource counts into an unsupported unique-question total. Your notes should show which rule improved, not only that the same ten answers became familiar.

Original worked example

Separate the duty from the client’s preferred shortcut

An EA receives two conflicting expense totals. The client asks the EA to choose the larger amount and says a signed responsibility statement will protect everyone.

1Identify the triggering fact: the supporting information is inconsistent.
2Apply the duty to make reasonable inquiries instead of choosing an unsupported number.
3Explain why the client’s statement does not resolve which amount is accurate.
4Change the case: if a known error is discovered on a prior return, the immediate duty is prompt advice about the error and consequences.

The changed fact changes the next action. Both answers require identifying the duty rather than relying on client permission.

Questions about this topic

Are these official IRS exam questions?

No. They are original teaching items. No affiliation, endorsement or prediction of live exam questions is implied.

Is an account required for these online questions?

No. You can answer and review the sample on this page. Account signup is a separate action for the service.

Is this the same as the emailed PDF?

The online sample and the 20-question PDF are separate resources. Do not add their counts together as a claim about unique questions.

Sources and editorial notes

Prepared by MiloPrep editorial team. The linked provisions support the rules; examples and study methods are editorial teaching material. This page does not claim review by an enrolled agent.

PSI SEE Candidate Information Bulletin (28 August 2026)
- Question formats and content outlines, pp. 28-41; 15 experimental questions are unscored.
- Official content outlines for Parts 1, 2 and 3; question formats and domain counts.
Treasury Circular 230
- Practitioner duties and sanctions.
- Practitioner duties, competence and permitted practice.
- §§10.21, 10.22 and 10.34.
IRS: Instructions for Form 2848
- Representation authority.
- Representation scope.
- Acts authorized.
- Form 2848.
- Purpose and scope.
IRS Publication 1345 (December 2025): Individual e-file providers
- Individual e-file procedures.
IRS: Enrolled agents frequently asked questions
- Preparing for the exam, scheduling, carryover and test results. The passing scaled score is 500 on a 200-800 scale.
IRS: Instructions for Form 8821
- Information authorization limits.
- Form 8821.

For the 2026 SEE cycle, the IRS specifies law through 31 December 2025 and generally calendar year 2025. Procedural sources can be revised; use the active bulletin and the exact notice or form instructions for the applicable period.

Notes

* Part 3: where the 85 scored questions sit: Exact scored-question counts from the outline, not percentages or historical trends. Another 15 experimental questions are unscored and are not identified during the exam. ↩ Return to content

10 free questions

Question 1. An enrolled agent discovers a material error in a client's previously filed return. Under Circular 230, what should the practitioner do?

Question 2. A client's records show conflicting amounts for the same deduction. What should the practitioner do before using the figure?

Question 3. A taxpayer wants an eligible representative to act before the IRS for specified tax matters and periods. Which form ordinarily grants that power of attorney?

Question 4. A taxpayer wants a designee to inspect or receive specified confidential tax information without authorizing advocacy before the IRS. Which form is designed for that purpose?

Question 5. A practitioner is asked to represent two clients whose interests directly conflict. What should the practitioner assess before proceeding?

Question 6. A client requests original records needed to meet federal tax obligations. Fees are disputed, and no applicable exception permits retention. What should the practitioner generally do?

Question 7. An enrolled agent accepts an unfamiliar, complex matter that requires specialist knowledge. What is an appropriate way to address the competence gap?

Question 8. A practitioner offers to endorse a government tax-refund check issued to a client and put it into the practitioner's own account to collect fees. What is the appropriate conclusion?

Question 9. A practitioner prepares written tax advice using assumptions contradicted by the known facts. What is the primary problem?

Question 10. The IRS properly requests nonprivileged records in the practitioner's possession. What is the appropriate response under Circular 230, assuming no lawful basis to withhold them?