Become a fully certified Enrolled Agent in 2026 by dominating the IRS Special Enrollment Examination (SEE) Part 3 with this precise, up-to-date practice exam the closest simulation to the actual Prometric test available!
This package contains the complete latest 2026 version of SEE Part 3 (Representation, Practices & Procedures) featuring all 100 questions in the current multiple-choice format, covering every topic in the official IRS SEE Part 3 content outline, including:
- IRS authority, powers, and limitations
- Practitioner duties and restrictions (Circular 230)
- Recordkeeping, client file retention, and due diligence
- Representation before the IRS (power of attorney, Form 2848)
- Taxpayer rights and the Taxpayer Bill of Rights
- Penalties and interest (accuracy-related, failure to file/pay, preparer penalties)
- Ethics, conflicts of interest, and competence requirements
- Collection procedures (liens, levies, installment agreements, offers in compromise)
- Examination and appeals processes
- Continuing education requirements for Enrolled Agents
- Inadequate disclosure rules and substantial understatement penalties
You get 100% correct, IRS-verified answers plus in-depth, step-by-step rationales that explain:
- Why the correct choice is right (citing Circular 230 sections, IRC provisions, IRM references, and Treasury Regulations)
- Why each distractor is incorrect (exposing common EA exam pitfalls, misinterpretations of Circular 230, and frequent procedural errors)
- Key concepts, deadlines, penalty calculations, ethical dilemmas, and representation strategies emphasized in the 2026 SEE Part 3
Ideal for tax preparers, CPAs, attorneys, former IRS employees, or anyone completing the EA trifecta (Parts 1, 2 & 3). Fully aligned with the current 2026 SEE specifications, recent Circular 230 updates, and IRS procedural changes. Instant digital download: clean, printable PDF + searchable digital version. Replicate the real 3.5-hour, 100-question Part 3 exam experience and leave the Prometric center knowing you passed!
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