Last-minute reference for SEE Part 3. Everything here is a rule to recall, not a calculation — which is exactly how Part 3 is tested.
Exam facts
Questions
100 (85 scored)
Time
3.5 hours, three locked sections
Pass mark
500 scaled (200–800)
Fee
$317
Domains
Domain
Scored questions
Practices and Procedures
26
Representation before the IRS
25
Specific Areas of Representation
20
Filing Process
14
Circular 230 in one table
Section
Rule
§10.20
Give the IRS requested records promptly unless privileged
§10.21
Tell the client about an error or omission and its consequences
§10.23
No unreasonable delay
§10.27
No unconscionable fees; contingent fees only for exams of original returns (or claims filed within 120 days of an exam notice), interest or penalty claims, and court cases
§10.28
Return client records promptly, even in a fee dispute
§10.29
Conflicts: written consent within 30 days, kept 36 months
§10.30
EAs may not say “certified” or imply IRS employment
§10.31
Never negotiate a client’s refund check
§10.50
Censure, suspension, disbarment, monetary penalty
CE: 72 hours per 3-year cycle; 16 a year minimum, 2 of them ethics.
Preparer penalties
§6694(a) unreasonable position: greater of $1,000 or 50% of preparer’s income from the return
§6694(b) willful or reckless: greater of $5,000 or 75%
§6695: copy, signature, ID number, copy or list, check negotiation, due diligence — per failure
Form 2848 vs 8821
2848
8821
Represent
Yes
No
Who
Eligible practitioners
Anyone
Needs line 5a
Substitute or add, sign return, disclosure, ISP
—
Never
Negotiate refund checks
—
Sign a return only for disease or injury, 60+ days abroad, or IRS permission
Max 2 representatives receive notices
CAF records future periods up to 3 years after the year received
Deadlines and clocks
Item
Rule
Assessment
3 years (6 for substantial omission; unlimited for fraud or no return)
Collection (CSED)
10 years from assessment
Refund claim
Later of 3 years from filing or 2 from payment
CDP request (levy)
30 days; late = equivalent hearing within 1 year, no court review
Notice of deficiency
90 days to petition Tax Court (150 if outside US)
Rejected e-file
Tell taxpayer within 24 hours; resubmit by day 5 after due date
Form 8879
Keep 3 years
Preparer copy or list of returns
Keep 3 years
Collection forms
Form
Use
1127
Extension of time to pay
9465
Installment agreement
433-A / 433-B / 433-F
Collection information statements
656 / 656-L
Offer in compromise / doubt as to liability
12153
CDP or equivalent hearing
9423
Collection Appeals Program
843
Refund or abatement claim
E-file
11+ covered returns: e-file required; 8948 for exemptions, 8944 for hardship waivers
EFIN via e-Services application; suitability check; EAs give credentials instead of fingerprints
Infractions: Level One reprimand, Level Two 1–2 year suspension, Level Three 2 years or expulsion
Traps
CAP decisions cannot go to the Tax Court. CDP decisions can.
CNC does not stop interest or the CSED.
§7525 privilege does not apply in criminal matters.
A new 2848 revokes the old one for the same matters unless you keep it; it never revokes an 8821.