Practice Before the IRS and Eligibility
Practice before the IRS includes communicating, representing, and advocating for a taxpayer under the authority and limits applicable to the practitioner.
Study this topicPart 3 / Representation, Practices and Procedures
Practices and Procedures
Apply Circular 230 and return-preparer obligations to eligibility, diligence, fees, conflicts, advice, records, sanctions, and professional conduct.
9 focused lessons
Learn the rule, then work the decision.
Every lesson pairs a direct answer with a practical scenario, a common wrong turn, and a repeatable study action.
Enrolled Agent Renewal and Continuing Education
Enrolled agents must timely renew enrollment and satisfy continuing-education requirements, including ethics and federal tax-law content.
Study this topicDue Diligence and Client Errors
A practitioner must exercise due diligence and promptly advise a client of known noncompliance, error, or omission and its consequences.
Study this topicFees, Advertising, and Solicitation
Practitioner fees and marketing must comply with Circular 230 restrictions and avoid false, fraudulent, coercive, or misleading claims.
Study this topicConflicts of Interest
A practitioner must identify conflicting interests, determine whether competent and diligent representation remains possible, obtain informed written consent when permitted, and retain it.
Study this topicWritten Advice and Tax Positions
Written advice must consider relevant facts and law, avoid unreasonable assumptions, address reliance, and reach supportable conclusions.
Study this topicClient Records and Refund Checks
Practitioners must handle client records promptly under applicable rules and may not endorse or negotiate a taxpayer's federal refund check.
Study this topicSupervisory Responsibility and Firm Procedures
Practitioners with authority over a firm's tax practice must take reasonable steps to ensure adequate compliance procedures and address known failures.
Study this topicSanctions and Disreputable Conduct
Circular 230 permits censure, suspension, disbarment, and monetary penalties for specified conduct when the applicable standards are met.
Study this topicTurn reading into retrieval
Test Part 3 with current IRS sample questions.
Use the free sample for immediate explanations, then continue with the PassFast question bank when you are ready for full coverage and performance reporting.