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IRS EA Part 3Free Enrolled Agent — Representation, Practices & Procedures practice test
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10 real IRS EA Part 3 practice questions with instant answers and explanations — no account, no credit card, no email. Score yourself, then unlock the full bank of 200 questions whenever you’re ready. The IRS EA Part 3 passing score is 105 (scaled 40–130).
Which office within the IRS has primary authority to interpret and apply Circular 230 and to discipline practitioners for violations?
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All 10 IRS EA Part 3 questions & answers
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Q1. Which office within the IRS has primary authority to interpret and apply Circular 230 and to discipline practitioners for violations?
Correct answer: A. The Office of Professional Responsibility
The Office of Professional Responsibility (OPR) administers Circular 230, investigating and disciplining attorneys, CPAs, enrolled agents, and other practitioners for misconduct.
Q2. How often must an enrolled agent renew their PTIN in order to legally prepare returns for compensation?
Correct answer: B. Every calendar year
A PTIN expires on December 31 each year, so every paid preparer, including enrolled agents, must renew it annually regardless of the three-year enrollment renewal cycle.
Q3. An enrolled agent's status must be renewed with the IRS on what general schedule?
Correct answer: C. Every three years, based on the last digit of the agent's SSN
Enrolled agent status is renewed on a triennial cycle, with the renewal window determined by the last digit of the practitioner's Social Security number.
Q4. Under the continuing education requirements for enrolled agents, how many total CE hours must be completed over a full three-year enrollment cycle?
Correct answer: D. 72 hours
Enrolled agents must complete 72 hours of continuing education over each three-year cycle, with a minimum of 16 hours in any single year, including at least 2 ethics hours per year.
Q5. A practitioner discovers that a client's previously filed return omitted a large amount of income. Under Circular 230, what is the practitioner's obligation?
Correct answer: A. Promptly advise the client of the error and the consequences of not correcting it
Circular 230 requires a practitioner who knows a client has not complied with tax laws, or has made an error or omission, to promptly advise the client of the noncompliance and the consequences under the Code and regulations.
Q6. Which of the following is NOT among the sanctions the Office of Professional Responsibility may impose on a practitioner found to have violated Circular 230?
Correct answer: B. Revocation of the practitioner's state professional license
OPR can censure, suspend, or disbar a practitioner from practice before the IRS and impose monetary penalties, but it has no authority over state-issued professional licenses, which are controlled by state licensing boards.
Q7. The 'best practices' described in Circular 230 for providing advice and preparing submissions to the IRS are best characterized as:
Correct answer: C. Aspirational standards intended to guide practitioner conduct
Circular 230 Section 10.33 sets out best practices, such as communicating clearly with clients and acting fairly, as aspirational guidance rather than as independently enforceable rules carrying direct sanctions.
Q8. Under the written advice standards in Circular 230, a practitioner giving written tax advice must generally:
Correct answer: D. Base the advice on reasonable factual and legal assumptions and consider all relevant facts known or reasonably should be known
Circular 230 Section 10.37 requires practitioners rendering written advice to use reasonable factual and legal assumptions, consider all relevant facts, and not rely on unreasonable assumptions, without imposing the older, more burdensome covered opinion rules.
Q9. A practitioner wants to represent two clients whose interests are directly adverse in the same IRS matter. Under Circular 230's conflict of interest rules, this is permissible only if:
Correct answer: A. The practitioner reasonably believes competent representation can be provided to each client, it is not prohibited by law, and each affected client gives informed written consent retained for at least 36 months
Section 10.29 permits representation despite a conflict only when the practitioner reasonably believes he or she can provide competent and diligent representation, the representation is not prohibited by law, and each affected client gives informed consent in writing, which must be retained for at least 36 months.
Q10. Which IRS form is used to grant a representative the authority to receive confidential tax information and act on a taxpayer's behalf before the IRS?
Correct answer: B. Form 2848
Form 2848, Power of Attorney and Declaration of Representative, authorizes an eligible individual to represent the taxpayer and perform acts such as receiving information and signing agreements, unlike Form 8821 which only authorizes receipt of information.
Exam facts and objectives sourced from the official IRS (Enrolled Agent / SEE) certification page. Last reviewed June 2026.
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