Special Enrollment Examination: Part 3 — Information & Free Practice
US · Examination information
200 free questions · Answer explanations · No signup required
Special Enrollment Examination: Part 3
- Provider
- PSI Services LLC
- Format
- Multiple-choice
- Exam questions
- Total questions: 100; Scored questions: 85; Unscored questions: 15; The total includes the scored and unscored questions.
- Time limit
- 3.5 hours
- Passing score
- Scaled passing score 500
- Exam fee
- $317 per part
Examination outline
Practices and Procedures (30.59%)
- Practice before the IRS
- Requirements for Enrolled Agents
- Sanctionable acts
- Rules and penalties
Representation Before the IRS (29.41%)
- Power of attorney
- Building the taxpayer’s case – Preliminary work
- Taxpayer financial situation
- Supporting documentation
- Legal authority and references
- Related issues
Specific Areas of Representation (23.53%)
- Representing a taxpayer in the collection process
- Penalties and/or interest abatement
- Representing a taxpayer in audits/examinations
- Representing a taxpayer before appeals
Filing Process (16.47%)
- Accuracy
- Record maintenance
- Electronic filing
Examination sources
- IRS SEE Candidate Information Bulletin
page 17, Examination Topics Overview
- IRS SEE Candidate Information Bulletin
pages 38-42, Part 3 Examination Content Outline
- IRS SEE Candidate Information Bulletin
page 15, applicable tax law
- IRS SEE Candidate Information Bulletin
page 17, Examination Topics Overview
- IRS enrolled agents FAQ
SEE content/scoring, question 2
- IRS SEE Candidate Information Bulletin
page 8, Scheduling an Examination
- IRS enrolled agents FAQ
SEE availability/scheduling, question 1
Related license preparation
This examination may be required or accepted as an alternative, depending on the license and application pathway.