IRS Enrolled Agent Part 3: Representation exam help guide

IRS Enrolled Agent Part 3: Representation, Practices and Procedures is the representation-focused section of the three-part Special Enrollment Examination required for most candidates seeking enrolled agent status. The IRS states that, effective March 1, 2026, the EA-SEE is no longer developed and administered by Prometric; PSI Services is the current vendor, and registration and scheduling for the 2026 cycle are handled through PSI. The revised PSI Candidate Information Bulletin lists the current testing window as July 1, 2026, through February 28, 2027, with no testing in March and April while the exam is updated. Part 3 contains 100 multiple-choice questions, including 85 scored questions and 15 unscored experimental questions, with 3.5 hours of exam time and a four-hour appointment block for the tutorial and survey. The Part 3 scored outline covers Practices and Procedures 26 questions, Representation before the IRS 25, Specific Areas of Representation 20, and Filing Process 14. Candidates should prepare Treasury Department Circular 230, enrolled agent authority, due diligence, practitioner sanctions, taxpayer privacy and consent, power of attorney, tax information authorization, CAF numbers, building a taxpayer case, IRS correspondence, legal authorities, statutes of limitations, audits, appeals, collection alternatives, installment agreements, offers in compromise, lien and levy procedures, penalty and interest abatement, e-file responsibilities, record retention, data security, and return-review accuracy. For exams in the July 2026-February 2027 window, references are based on Internal Revenue Code, regulations, IRS forms, instructions, and publications amended through December 31, 2025, and questions generally relate to calendar year 2025 unless stated otherwise. Candidates need a PTIN to schedule, may take the SEE parts in any order, may attempt each part up to four times in the testing window, and must pass all three parts within three years. PSI reports results on a 200-800 scaled score range, with 500 as the passing score.