SEE Part 3
·Updated April 2026
SEE Part 3 covers Circular 230, representation before the IRS, examination/appeals/collection processes, and the filing mechanics. Historically the highest pass rate of the three parts — but only if you actually learn Circular 230.
100 multiple-choice questions across four domains. 3.5 hours testing time. Delivered by PSI Services starting March 1, 2026. Available May 1 through February 28/29.
Circular 230 is the single most tested document on this part — every ethics, conflict, and sanction question comes from it.
Practices and Procedures (~26 questions) and Representation (~25 questions) dominate the exam.
Historically the highest pass rate of the three parts, but candidates still fail when they treat it as easy.
Most candidates prep 3–5 weeks at 6–10 hours per week.
Exam fee is $267 per part (as of March 2025). Delivery transitions from Prometric to PSI Services on March 1, 2026. Always verify current details at irs.gov/enrolled-agents before scheduling.
The 4 domains tested on SEE Part 3, paraphrased from the public IRS content outline. Approximate question counts are published by the IRS and may shift between testing cycles.
Circular 230 and the rules governing practice before the IRS. The ethical and procedural backbone of the EA designation.
How an EA acts on behalf of a taxpayer: authorization forms, scope of representation, and the examination/appeals/collection processes.
Specialized representation scenarios: innocent spouse, offer in compromise, penalty abatement, and tax court proceedings.
The mechanics of e-filing, paper filing, extensions, and IRS communication pathways. Administrative detail that is heavily tested because it is learnable.
exclam.ai does not reproduce IRS exam questions. Domain names and question shares above are paraphrased from the publicly published SEE content outline at irs.gov.
Every IRS publication below is a work of the U.S. federal government — public domain under 17 U.S.C. §105. Download them and upload to exclam.ai to build a study plan from the source material itself.
The single most important document for Part 3. Memorize sections §10.20 through §10.37 and §10.50 (sanctions).
The practitioner's operating manual. Form 2848, Form 8821, and authorization scope.
Audit types, 30-day and 90-day letters, and the appeals process.
Liens, levies, installment agreements, OIC, and Collection Due Process.
Traditional, separation-of-liability, and equitable relief theories.
OIC qualification, computation, and the reasonable collection potential standard.
E-file provider standards, Form 8879 procedures, and e-file record-keeping.
The publications above are all public domain. Upload them to exclam.ai and skip the commercial prep cost entirely — or upload your Gleim/Surgent notes alongside them for a hybrid approach.
Adaptive flashcards and SEE-format multiple-choice practice questions, mapped to the 4 Part 3 domains. Edit any card. Add your own.
Coverage phase across all 4 domains, review phase for weak topics, mocks in the final 1-2 weeks. Rebalances when you fall behind.
Duration plans cover all three SEE parts. Pick the timeline that works with your testing window schedule.
exclam.ai works alongside any of these vendors — or with free IRS publications alone. Upload your session notes from any commercial prep program and exclam.ai builds the weekly plan and flashcard layer.
Premium tier ~$598. Strong Circular 230 coverage with cited regulation references.
Ultimate Pass ~$999. Adaptive engine is particularly efficient on Part 3 content.
Smart Bundle ~$539. Short-form video explanations of Circular 230 sections.
Free. Circular 230 + Pub 947 + Pub 556 + Pub 594 covers ~90% of Part 3.
By pass rate, yes — historically ~80% vs ~55–70% for the other parts. The content is narrower (Circular 230, Pub 947, Pub 556, Pub 594). But candidates who skip studying Circular 230 in depth fail. Do not treat "high pass rate" as "easy."
Circular 230 is the regulations governing practice before the IRS — Title 31, Part 10 of the Code of Federal Regulations. It defines what an EA can do, must do, cannot do, and the sanctions for violations. Sections 10.22 (due diligence), 10.34 (return standards), and 10.50 (sanctions) are especially heavily tested.
Most candidates do. Once you have Parts 1 and 2, the representation content feels applied rather than abstract. Taking Part 3 first is less common but not wrong — candidates coming from IRS or audit backgrounds sometimes start here.
The numerical section references matter. Questions frequently reference specific §10.x rules by number. Memorize the section structure and the key numerical limits (e.g., 72 CPE hours per 3-year cycle, 16 per year, 2 hours of ethics minimum).
Upload free IRS publications or your own prep notes and exclam.ai builds an adaptive weekly plan around your exam date.