SEE Part 3
SEE Part 3: Representation (IRS Enrolled Agent)
Everything you need for IRS SEE Part 3 (Representation, Practices and Procedures): format, the four domains, a study plan and free sample questions.
- Questions
- 100 (85 scored)
- Duration
- 3.5 hours
- Passing score
- 500 (200–800)
- Fee
- $317
SEE Part 3 is the representation and ethics part of the IRS Special Enrollment Examination, the three-part exam that leads to the enrolled agent credential. Where Parts 1 and 2 ask you to compute tax, Part 3 asks what a practitioner may and must do: the rules of Circular 230, powers of attorney, collections, audits and appeals, preparer penalties and the e-file program.
That is what the credential is for. An enrolled agent can represent any taxpayer before the IRS on any tax matter, and Part 3 tests whether you can do that within the rules.
What the exam covers
Each part has 100 questions, of which 85 are scored. The IRS publishes the number of scored questions per domain:
| Domain | Scored questions |
|---|---|
| Practices and Procedures | 26 |
| Representation before the IRS | 25 |
| Specific Areas of Representation | 20 |
| Filing Process | 14 |
The distribution is flatter than in the other parts, so no domain can be skipped. Practices and Procedures and Representation together are 51 of the 85 scored questions, and both lean heavily on Circular 230 and the forms that authorise a representative.
Which tax year is tested
For the July 1, 2026 to February 28, 2027 testing window, the exam tests law and procedures as amended through December 31, 2025.
Where to start
Read the exam format, then how Part 3 differs from Parts 1 and 2. If you are planning the whole route, how to become an enrolled agent covers the PTIN, the three-year carryover and the Form 23 application. The study plan and sample questions take it from there.
The other parts: SEE Part 1: Individuals and SEE Part 2: Businesses.
SEE Part 3 guides
- SEE Part 3 format: questions, score and costSEE Part 3 format: 100 questions (85 scored), 3.5 hours, a 500 scaled pass mark on a 200-800 scale and a $317 fee, plus the rules that trip people up.
- SEE Part 3 vs Parts 1 and 2: what differsHow SEE Part 3 differs from Parts 1 and 2: procedure and ethics instead of tax computation, and where Part 3 fits best in your order of attempts.
- SEE Part 3 study plan: pass in 6 weeksA six-week SEE Part 3 study plan weighted by the four domains: Circular 230 and penalties, representation, collection and exams, and e-file.
- Free SEE Part 3 sample questionsFive free SEE Part 3 practice questions on Circular 230, Form 2848, collection appeals and e-file, each with an explained answer.
- SEE Part 3 practices and procedures explainedThe largest SEE Part 3 domain explained: who may practise before the IRS, Circular 230 duties, fees and sanctions, and the preparer penalty rules.
- SEE Part 3 representation explainedSEE Part 3 representation before the IRS explained: Form 2848 vs Form 8821, the CAF number, authority to sign, building a case and statutes of limitations.
- SEE Part 3 specific areas of representationSEE Part 3 collection, exams and appeals explained: installment agreements, offers in compromise, liens and levies, CDP hearings, audits and abatement.
- SEE Part 3 filing process explainedSEE Part 3 filing process explained: EFIN and the e-file application, ERO duties, Form 8879, rejected returns, record retention and data security.
- How to become an enrolled agent: SEE Part 3The full route to becoming an enrolled agent: PTIN, the three SEE parts, three-year carryover, Form 23 within a year, the suitability check and 72-hour CE.
- Is SEE Part 3 worth it? The EA credentialIs the enrolled agent credential worth passing SEE Part 3 for? Unlimited representation rights, the real costs, who it suits and who should skip it.
- Free SEE Part 3 practice test: 20 questionsA free 20-question SEE Part 3 practice test weighted like the real exam: Circular 230, representation, collection, appeals and e-file, with explanations.
- SEE Part 3 study resourcesFree official material for SEE Part 3: Circular 230, Publications 947, 216, 594, 5, 556 and 1345, Form 2848 instructions and the PSI bulletin.
- SEE Part 3 cheat sheetA one-page SEE Part 3 reference: Circular 230 sections, Form 2848 vs 8821, collection and appeal deadlines, statutes of limitations and e-file rules.