ENROLLED AGENT SPECIAL ENROLLMENT EXAM
PART 3 |ACTUAL QUESTIONS AND VERIFIED
ANSWERS|BRAND NEW 2026-2027
UPDATE|GRADED A+
Question 1
What is the extent of representation rights for an un enrolled preparer who prepared and
signed a tax return?
a. may represent the taxpayer before all IRS functions
b. cannot represent the taxpayer in any capacity before the IRS
c. may represent the taxpayer before revenue agents, customer service representatives, and
similar IRS employees
d. may represent the taxpayer only during the examination of that specific tax return
CORRECT ANSWER
D - only during examination of that specific tax return
Question 2
Which of the following credentials would NOT authorize full practice rights before the IRS?
a. attorney in good standing with a state bar association
b. Annual Filings Seasons Program participant
c. Certified Public Accountant with an active license
d. enrolled actuary
CORRECT ANSWER
B - annual filings seasons program participant
1
,Question 3
Under circular 230, which of the following actions is NOT considered "practice before the
IRS"?
a. preparing and filing documents
b. corresponding with the IRS regarding a client's tax matter
c. preparing a tax return without signing as the preparer
d. representing a client at a collection due process hearing
CORRECT ANSWER
C - preparing a return and not signing it
Question 4
An enrolled agent has been engaged to represent a client in an IRS examination. Which of
the following actions would the enrolled agent NOT be authorized to perform without
specific additional authorization?
a. receive and inspect confidential tax information
b. execute closing agreements
c. request extensions of time for filing returns
d. accompany the tax payer to an examination
CORRECT ANSWER
B - execute closing agreements
Question 5
2
,Which credential is required for a tax professional to access the IRS Transcript Delivery
System (TDS) through e-Services?
a. PTIN only
b. EFIN only
c. active enrollment as an EA, CPA, or attorney
d. participate in the Annual Filing Season Program
CORRECT ANSWER
C - active enrollment as an EA, CPA or attorney
Question 6
A client provides an enrolled agent with Form 8821 (Tax Information Authorization)
instead of Form 2848 (Power of Attorney). What is the enrolled agent authorized to do
with this form?
a. represent the client before all divisions of the IRS
b. receive and inspect the client's confidential tax information but not represent the client
c. sign the client's tax returns as an authorized representative
d. negotiate payment agreements with an IRS on the client's behalf
CORRECT ANSWER
B - receive and inspect tax info, but not represent
Question 7
An enrolled agent's client has received a statutory notice of deficiency and wishes to
petition the Tax Court. What is the appropriate action for the enrolled agent?
a. file the petition on behalf of the client
3
, b. represent the client before the Tax Court
c. refer the client to an attorney for Tax Court representation
d. inform the client that the statutory notice cannot be challenged
CORRECT ANSWER
C - refer the client to an attorney
Question 8
A new client approaches an enrolled agent for representation in an ongoing IRS
examination. The client previously used another tax professional who still has an active
Form 2848 on file with the IRS. What must the enrolled agent do before representing this
client?
a. contact the previous representative to obtain permission
b. submit a new 2848 that revokes the prior authorization
c. request that the client directly contact the IRS to revoke the previous 2848
d. wait until the previous 2848 expires automatically after 3 years
CORRECT ANSWER
B - submit a new 2848 (POA)
Question 9
During an IRS revenue officer meeting regarding unpaid taxes, your client unexpectedly
provides information that contradicts documentation you previously submitted. As the
enrolled agent representative, what is your proper course of actions under Circular 230?
a. continue advocating based on the previously submitted documentation
b. immediately withdraw from representation
c. inform the revenue officer that you need to consult with your client privately
4
PART 3 |ACTUAL QUESTIONS AND VERIFIED
ANSWERS|BRAND NEW 2026-2027
UPDATE|GRADED A+
Question 1
What is the extent of representation rights for an un enrolled preparer who prepared and
signed a tax return?
a. may represent the taxpayer before all IRS functions
b. cannot represent the taxpayer in any capacity before the IRS
c. may represent the taxpayer before revenue agents, customer service representatives, and
similar IRS employees
d. may represent the taxpayer only during the examination of that specific tax return
CORRECT ANSWER
D - only during examination of that specific tax return
Question 2
Which of the following credentials would NOT authorize full practice rights before the IRS?
a. attorney in good standing with a state bar association
b. Annual Filings Seasons Program participant
c. Certified Public Accountant with an active license
d. enrolled actuary
CORRECT ANSWER
B - annual filings seasons program participant
1
,Question 3
Under circular 230, which of the following actions is NOT considered "practice before the
IRS"?
a. preparing and filing documents
b. corresponding with the IRS regarding a client's tax matter
c. preparing a tax return without signing as the preparer
d. representing a client at a collection due process hearing
CORRECT ANSWER
C - preparing a return and not signing it
Question 4
An enrolled agent has been engaged to represent a client in an IRS examination. Which of
the following actions would the enrolled agent NOT be authorized to perform without
specific additional authorization?
a. receive and inspect confidential tax information
b. execute closing agreements
c. request extensions of time for filing returns
d. accompany the tax payer to an examination
CORRECT ANSWER
B - execute closing agreements
Question 5
2
,Which credential is required for a tax professional to access the IRS Transcript Delivery
System (TDS) through e-Services?
a. PTIN only
b. EFIN only
c. active enrollment as an EA, CPA, or attorney
d. participate in the Annual Filing Season Program
CORRECT ANSWER
C - active enrollment as an EA, CPA or attorney
Question 6
A client provides an enrolled agent with Form 8821 (Tax Information Authorization)
instead of Form 2848 (Power of Attorney). What is the enrolled agent authorized to do
with this form?
a. represent the client before all divisions of the IRS
b. receive and inspect the client's confidential tax information but not represent the client
c. sign the client's tax returns as an authorized representative
d. negotiate payment agreements with an IRS on the client's behalf
CORRECT ANSWER
B - receive and inspect tax info, but not represent
Question 7
An enrolled agent's client has received a statutory notice of deficiency and wishes to
petition the Tax Court. What is the appropriate action for the enrolled agent?
a. file the petition on behalf of the client
3
, b. represent the client before the Tax Court
c. refer the client to an attorney for Tax Court representation
d. inform the client that the statutory notice cannot be challenged
CORRECT ANSWER
C - refer the client to an attorney
Question 8
A new client approaches an enrolled agent for representation in an ongoing IRS
examination. The client previously used another tax professional who still has an active
Form 2848 on file with the IRS. What must the enrolled agent do before representing this
client?
a. contact the previous representative to obtain permission
b. submit a new 2848 that revokes the prior authorization
c. request that the client directly contact the IRS to revoke the previous 2848
d. wait until the previous 2848 expires automatically after 3 years
CORRECT ANSWER
B - submit a new 2848 (POA)
Question 9
During an IRS revenue officer meeting regarding unpaid taxes, your client unexpectedly
provides information that contradicts documentation you previously submitted. As the
enrolled agent representative, what is your proper course of actions under Circular 230?
a. continue advocating based on the previously submitted documentation
b. immediately withdraw from representation
c. inform the revenue officer that you need to consult with your client privately
4
