Enrolled Agent (EA) Exam Part 3: Representation, Practices &
Procedures Study Guide 3 versions
This comprehensive study resource is a premium test bank engineered for tax
professionals preparing for the Internal Revenue Service (IRS) Special Enrollment
Examination (SEE) Part 3. It delivers high-yield practice questions, verified answers,
and detailed step-by-step regulatory rationales fully updated for the 2026/2027
testing cycle and Treasury Department Circular 230 rules. Mastering these premium
materials ensures deep competence across taxpayer representation guidelines, IRS
audit practices, appeals procedures, and professional ethical standards to help you
secure your federal credentials on your very first attempt.
QUESTION 1
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS.
What form is used to request TAS assistance?
A. Form 911
B. Form 2848
C. Form 8821
D. Form 12153
Correct Answer: A
Rationale: Form 911, Request for Taxpayer Advocate Service Assistance, is used to request
help from the Taxpayer Advocate Service when a taxpayer is experiencing a significant
hardship or is facing an IRS system issue.
QUESTION 2
Under the Taxpayer Bill of Rights, how many fundamental rights are guaranteed to
taxpayers?
A. 5
B. 7
,C. 10
D. 12
Correct Answer: C
Rationale: The Taxpayer Bill of Rights consists of 10 fundamental rights: (1) The Right to
Be Informed, (2) The Right to Quality Service, (3) The Right to Pay No More than the
Correct Amount of Tax, (4) The Right to Challenge the IRS's Position and Be Heard, (5) The
Right to Appeal an IRS Decision in an Independent Forum, (6) The Right to Finality, (7) The
Right to Privacy, (8) The Right to Confidentiality, (9) The Right to Retain Representation,
and (10) The Right to a Fair and Just Tax System.
QUESTION 3
Under IRC §6103, tax return information is generally confidential. Which of the following
is an exception that allows the IRS to disclose tax information?
A. Disclosure to a congressional committee
B. Disclosure to the taxpayer's neighbor
C. Disclosure to a credit bureau
D. Disclosure to a marketing company
Correct Answer: A
Rationale: IRC §6103 allows disclosure of tax return information to certain entities,
including congressional committees, state tax agencies, and the Department of Justice,
under specific circumstances. Disclosure to neighbors (B), credit bureaus (C), or marketing
companies (D) is not permitted.
,QUESTION 4
An EA is asked to represent a taxpayer who is a victim of identity theft. Which form
should the taxpayer file with the IRS?
A. Form 14039
B. Form 1040-X
C. Form 8821
D. Form 2848
Correct Answer: A
Rationale: Form 14039, Identity Theft Affidavit, is filed by taxpayers who are victims of
identity theft and need to notify the IRS. Form 1040-X is for amended returns (B). Form
8821 is for tax information authorization (C). Form 2848 is for power of attorney (D).
QUESTION 5
An EA is asked to represent a taxpayer who wants to request records from the IRS under
the Freedom of Information Act (FOIA). What is the deadline for the IRS to respond to a
FOIA request?
A. 10 business days
B. 20 business days
C. 30 business days
D. 60 business days
Correct Answer: B
Rationale: Under FOIA, the IRS must respond to a request within 20 business days. In
certain circumstances, the IRS may extend the deadline by an additional 10 business days.
, QUESTION 6
An EA is suspended from practice before the IRS. How can the EA petition for
reinstatement?
A. After 1 year, by filing a petition with the OPR
B. After 3 years, by filing a petition with the IRS Commissioner
C. After 5 years, by filing a petition with the OPR
D. After 10 years, by filing a petition with the Tax Court
Correct Answer: C
Rationale: A disbarred or suspended practitioner may petition the Office of Professional
Responsibility (OPR) for reinstatement after 5 years from the date of disbarment or
suspension. The practitioner must demonstrate rehabilitation and fitness to practice.
QUESTION 7
An EA is asked to advise a client on the Collection Statute Expiration Date (CSED). What
is the general CSED?
A. 3 years from the date of assessment
B. 5 years from the date of assessment
C. 10 years from the date of assessment
D. 20 years from the date of assessment
Correct Answer: C
Rationale: The Collection Statute Expiration Date (CSED) is generally 10 years from the
date of assessment. After the CSED, the IRS can no longer collect the tax.
Procedures Study Guide 3 versions
This comprehensive study resource is a premium test bank engineered for tax
professionals preparing for the Internal Revenue Service (IRS) Special Enrollment
Examination (SEE) Part 3. It delivers high-yield practice questions, verified answers,
and detailed step-by-step regulatory rationales fully updated for the 2026/2027
testing cycle and Treasury Department Circular 230 rules. Mastering these premium
materials ensures deep competence across taxpayer representation guidelines, IRS
audit practices, appeals procedures, and professional ethical standards to help you
secure your federal credentials on your very first attempt.
QUESTION 1
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS.
What form is used to request TAS assistance?
A. Form 911
B. Form 2848
C. Form 8821
D. Form 12153
Correct Answer: A
Rationale: Form 911, Request for Taxpayer Advocate Service Assistance, is used to request
help from the Taxpayer Advocate Service when a taxpayer is experiencing a significant
hardship or is facing an IRS system issue.
QUESTION 2
Under the Taxpayer Bill of Rights, how many fundamental rights are guaranteed to
taxpayers?
A. 5
B. 7
,C. 10
D. 12
Correct Answer: C
Rationale: The Taxpayer Bill of Rights consists of 10 fundamental rights: (1) The Right to
Be Informed, (2) The Right to Quality Service, (3) The Right to Pay No More than the
Correct Amount of Tax, (4) The Right to Challenge the IRS's Position and Be Heard, (5) The
Right to Appeal an IRS Decision in an Independent Forum, (6) The Right to Finality, (7) The
Right to Privacy, (8) The Right to Confidentiality, (9) The Right to Retain Representation,
and (10) The Right to a Fair and Just Tax System.
QUESTION 3
Under IRC §6103, tax return information is generally confidential. Which of the following
is an exception that allows the IRS to disclose tax information?
A. Disclosure to a congressional committee
B. Disclosure to the taxpayer's neighbor
C. Disclosure to a credit bureau
D. Disclosure to a marketing company
Correct Answer: A
Rationale: IRC §6103 allows disclosure of tax return information to certain entities,
including congressional committees, state tax agencies, and the Department of Justice,
under specific circumstances. Disclosure to neighbors (B), credit bureaus (C), or marketing
companies (D) is not permitted.
,QUESTION 4
An EA is asked to represent a taxpayer who is a victim of identity theft. Which form
should the taxpayer file with the IRS?
A. Form 14039
B. Form 1040-X
C. Form 8821
D. Form 2848
Correct Answer: A
Rationale: Form 14039, Identity Theft Affidavit, is filed by taxpayers who are victims of
identity theft and need to notify the IRS. Form 1040-X is for amended returns (B). Form
8821 is for tax information authorization (C). Form 2848 is for power of attorney (D).
QUESTION 5
An EA is asked to represent a taxpayer who wants to request records from the IRS under
the Freedom of Information Act (FOIA). What is the deadline for the IRS to respond to a
FOIA request?
A. 10 business days
B. 20 business days
C. 30 business days
D. 60 business days
Correct Answer: B
Rationale: Under FOIA, the IRS must respond to a request within 20 business days. In
certain circumstances, the IRS may extend the deadline by an additional 10 business days.
, QUESTION 6
An EA is suspended from practice before the IRS. How can the EA petition for
reinstatement?
A. After 1 year, by filing a petition with the OPR
B. After 3 years, by filing a petition with the IRS Commissioner
C. After 5 years, by filing a petition with the OPR
D. After 10 years, by filing a petition with the Tax Court
Correct Answer: C
Rationale: A disbarred or suspended practitioner may petition the Office of Professional
Responsibility (OPR) for reinstatement after 5 years from the date of disbarment or
suspension. The practitioner must demonstrate rehabilitation and fitness to practice.
QUESTION 7
An EA is asked to advise a client on the Collection Statute Expiration Date (CSED). What
is the general CSED?
A. 3 years from the date of assessment
B. 5 years from the date of assessment
C. 10 years from the date of assessment
D. 20 years from the date of assessment
Correct Answer: C
Rationale: The Collection Statute Expiration Date (CSED) is generally 10 years from the
date of assessment. After the CSED, the IRS can no longer collect the tax.
