SEE Part 3 study resources
Almost everything SEE Part 3 tests is published free by the IRS. Unlike Parts 1 and 2, where commercial review courses condense a large and shifting body of tax law, Part 3 rests on a handful of stable primary documents. Read these and you have read the syllabus’s sources.
Start with the rules of the exam
The PSI Candidate Information Bulletin. It contains the Part 3 content outline, the question counts per domain (26, 25, 20, 14) and the testing rules. Every topic in the outline is fair game; treat it as a checklist.
The core documents
| Document | Covers | Domain |
|---|---|---|
| Treasury Department Circular No. 230 — Regulations Governing Practice before the IRS (31 CFR Part 10) | Who may practise, duties, fees, conflicts, advertising, sanctions, enrollment and CE | Practices and Procedures |
| Publication 947, Practice Before the IRS and Power of Attorney | Who can represent, and how authorisation works | Representation |
| Instructions for Form 2848 and Form 8821 | What each form authorises, specific acts, CAF, revocation and withdrawal | Representation |
| Publication 216, Conference and Practice Requirements | The conference and practice rules the outline cites | Representation |
| Publication 1, Your Rights as a Taxpayer | The taxpayer bill of rights and the process overview | Representation |
| Publication 594, The IRS Collection Process | Notices, liens, levies, payment options, CDP and CAP | Specific Areas |
| Publication 5, Your Appeal Rights and How to Prepare a Protest if You Disagree | Appeals and protests | Specific Areas |
| Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund | Examinations, appeals and refund claims | Specific Areas |
| Publication 3112, IRS e-file Application and Participation | EFIN, suitability, levels of infractions, advertising standards | Filing Process |
| Publication 1345, the handbook for authorised IRS e-file providers of individual income tax returns | ERO duties, Form 8879, rejected returns, record keeping | Filing Process |
| Publication 4557, Safeguarding Taxpayer Data | Data security and the FTC Safeguards Rule | Filing Process |
Read Circular 230 in full. It is not long, and the exam uses its wording. Publications 594 and 947 are the next best value for time.
How to read them
- Circular 230: make a table of section numbers and the one-line rule for each. Pay particular attention to §10.20 to §10.37 and §10.50 to §10.52.
- Form 2848 instructions: focus on what the representative can do by default, what needs line 5a authorisation, and the rules on revocation and withdrawal.
- Publication 594: draw the collection sequence as a timeline, with the form and deadline at each step.
- Publications 3112 and 1345: extract the numbers — 24 hours, five days, ten days, three years — and the levels of infractions.
A note on revision dates
Some of these documents change rarely. Circular 230 is the June 2014 revision, and Publication 216 dates from 1992, but both remain the versions the IRS publishes and the outline references. Others, like Publications 1345 and 3112, are revised regularly. The exam tests law as amended through December 31, 2025, so use the current version of each and note its revision date.
Worth paying for
A practice exam bank. The IRS publishes the rules but not realistic practice questions. A good bank trains the EXCEPT format and the fine distinctions Part 3 depends on. Start with the free 20-question practice test here.
A review course, if you have no representation experience at all. It is not required for Part 3 the way it often is for Part 2, but a structured course can save time for career changers.
What to skip
- Braindumps or “recalled questions”. They are not legitimate and they are often wrong.
- Old penalty and fee tables. Figures change; take numbers only from current IRS sources for the tested year.
- Tax Court procedure in depth. Judicial representation beyond EA practice is in the outline only as a boundary to know about.
A sensible order
- Read the content outline in the Candidate Information Bulletin.
- Read Circular 230 in full and build your section table.
- Work through Publication 947 and the Form 2848 and 8821 instructions.
- Read Publications 594, 5 and 556, drawing the collection and examination timelines.
- Skim Publications 3112, 1345 and 4557 for the Filing Process rules.
- Take the practice test and follow the study plan for the rest.