IRS SEE PART 3 EXAM 2026
REPRESENTATION, PRACTICES AND
PROCEDURES PRACTICE QUESTIONS AND
CORRECT ANSWERS WITH DETAILED
EXPLANATIONS EA STUDY GUIDE
Suspension of statute of limitations for collections - CORRECT ANSWER-
1. Applying for an offer in compromise
2. installment agreement
3. mutual consent
Form 911 - CORRECT ANSWER-Application for taxpayer assistance order
~suspends statute of limitations~
Limitations on Refund claim - CORRECT ANSWER-3 years from filing
date or 2 years from tax paid date, whichever later
Refunds cannot exceed taxes paid in 3 years prior to filing the claim
Filing late or early does not affect deadline
Bad debts, worthless securities - CORRECT ANSWER-Claim extends to 7
years
,Disaster areas - CORRECT ANSWER-IRS may postpone filing date for one
(1) year
Suspension of limitations due to disability §6511(h) - CORRECT
ANSWER-Cannot manage financial affairs due to physical or mental
impairment, must last 12 months
Letter: CP-11 - CORRECT ANSWER-Changes to the return, balance due
Letter: CP-12 - CORRECT ANSWER-Changes to the return, over payment
Letter: CP-13 - CORRECT ANSWER-Changes to the return: no BD, no
over payment
Math error notices per §6213(g)(2) - CORRECT ANSWER-CP-11,-12,-13,
etc.: Math, clerical errors
Incorrect calculations, arithmetic, field values (e.g. TIN, Taxpayer ID)
CP-2000 - CORRECT ANSWER-Under-reporting Notice
No response in the allotted time: 30 - 60 days, then...
Notice of Deficiency is issued
Notice of Deficiency letter - CORRECT ANSWER-i.e. 90-day letter
Reflects additional interest to underpayment amount shown in CP-2000
, Third-party correspondence - CORRECT ANSWER-IRS employee initiates
a call to the third-party
Determination and collection contact - CORRECT ANSWER-Contact with
the express intent of determining tax liability or collecting tax.
Information found during an unrelated investigation cannot necessarily be
used for an investigation of the taxpayer's tax liability.
Identity disclosure - CORRECT ANSWER-IRS must disclose the identity
of the taxpayer when IRS knows the contact can determine the identity of
the taxpayer from provided information.
Pre-contact notice - CORRECT ANSWER-Oral or written notice provided
to the taxpayer of intended contacts
Post-contact reports - CORRECT ANSWER-IRS must provide a report of
all contacts made at the request of the taxpayer, with some exceptions
Exceptions to divulging contacts - CORRECT ANSWER-1. taxpayer
authorized the contact
2. knowledge may jeopardize collection of tax
3. cause harm
4. pending criminal investigation
REPRESENTATION, PRACTICES AND
PROCEDURES PRACTICE QUESTIONS AND
CORRECT ANSWERS WITH DETAILED
EXPLANATIONS EA STUDY GUIDE
Suspension of statute of limitations for collections - CORRECT ANSWER-
1. Applying for an offer in compromise
2. installment agreement
3. mutual consent
Form 911 - CORRECT ANSWER-Application for taxpayer assistance order
~suspends statute of limitations~
Limitations on Refund claim - CORRECT ANSWER-3 years from filing
date or 2 years from tax paid date, whichever later
Refunds cannot exceed taxes paid in 3 years prior to filing the claim
Filing late or early does not affect deadline
Bad debts, worthless securities - CORRECT ANSWER-Claim extends to 7
years
,Disaster areas - CORRECT ANSWER-IRS may postpone filing date for one
(1) year
Suspension of limitations due to disability §6511(h) - CORRECT
ANSWER-Cannot manage financial affairs due to physical or mental
impairment, must last 12 months
Letter: CP-11 - CORRECT ANSWER-Changes to the return, balance due
Letter: CP-12 - CORRECT ANSWER-Changes to the return, over payment
Letter: CP-13 - CORRECT ANSWER-Changes to the return: no BD, no
over payment
Math error notices per §6213(g)(2) - CORRECT ANSWER-CP-11,-12,-13,
etc.: Math, clerical errors
Incorrect calculations, arithmetic, field values (e.g. TIN, Taxpayer ID)
CP-2000 - CORRECT ANSWER-Under-reporting Notice
No response in the allotted time: 30 - 60 days, then...
Notice of Deficiency is issued
Notice of Deficiency letter - CORRECT ANSWER-i.e. 90-day letter
Reflects additional interest to underpayment amount shown in CP-2000
, Third-party correspondence - CORRECT ANSWER-IRS employee initiates
a call to the third-party
Determination and collection contact - CORRECT ANSWER-Contact with
the express intent of determining tax liability or collecting tax.
Information found during an unrelated investigation cannot necessarily be
used for an investigation of the taxpayer's tax liability.
Identity disclosure - CORRECT ANSWER-IRS must disclose the identity
of the taxpayer when IRS knows the contact can determine the identity of
the taxpayer from provided information.
Pre-contact notice - CORRECT ANSWER-Oral or written notice provided
to the taxpayer of intended contacts
Post-contact reports - CORRECT ANSWER-IRS must provide a report of
all contacts made at the request of the taxpayer, with some exceptions
Exceptions to divulging contacts - CORRECT ANSWER-1. taxpayer
authorized the contact
2. knowledge may jeopardize collection of tax
3. cause harm
4. pending criminal investigation
