What to study
Build your outline around Circular 230, Form 2848 and Form 8821, preparer due diligence, examination and appeal procedures, collections, penalties, and professional conduct.
Learn distinctions
Many questions turn on close contrasts: information access versus representation authority, practitioner duty versus taxpayer choice, and administrative proceedings versus court practice.
Practice the procedure
The free Part 3 sample uses current IRS questions and connects each answer to Circular 230, regulations, forms, publications, or the Internal Revenue Manual.
What candidates ask next
What is EA Exam Part 3?
Part 3 is Representation, Practices and Procedures and focuses on practice before the IRS.
Does Part 3 cover Circular 230?
Yes. Practitioner duties, competence, conduct, sanctions, and representation rules are core topics.
Primary sources
Exam facts on this page are checked against these current official sources.