Circular 230 at a glance
The practice rules SEE Part 3 asks about most, in plain English

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Circular 230 at a glance covers who may practice before the IRS, the Subpart B duties and restrictions, sanctions, and EA continuing education on a single printable page.
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Try free Part 3 practice questions with explanations.
Sources: Treasury Department Circular No. 230 (31 CFR Part 10, Rev. 6-2014), checked against the eCFR text current as of Oct 15, 2026, and IRS enrolled agent CE FAQs. Checked Oct 19, 2026. A study summary, not legal or tax advice. PassFast is not affiliated with or endorsed by the IRS.