Representation, Practices & Procedures
Master Circular 230, IRS procedures, and professional standards with scenario-based practice tests and official references.
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What's covered in Part 3
Addresses Circular 230, IRS practices and procedures, representation before the IRS, and taxpayer rights.
Practices & Procedures
Circular 230 rules, practitioner duties, penalties, and professional standards.
Representation Before IRS
Power of attorney, audits, appeals, collection procedures, and taxpayer advocacy.
Featured study topics
Critical concepts for representing taxpayers before the IRS
Appeals Process: IRS Appeals Process
Practices & Procedures
Understanding irs appeals process is essential for the EA exam. This topic includes official IRS guidance and real-world applications.
Circular 230: Circular 230 — Best Practices & Standards
Practices & Procedures
Understanding circular 230 — best practices & standards is essential for the EA exam. This topic includes official IRS guidance and real-world applications.
Circular 230: Circular 230 — Duties & Restrictions
Practices & Procedures
Understanding circular 230 — duties & restrictions is essential for the EA exam. This topic includes official IRS guidance and real-world applications.
Circular 230: Circular 230 — Sanctions & Disciplinary
Practices & Procedures
Understanding circular 230 — sanctions & disciplinary is essential for the EA exam. This topic includes official IRS guidance and real-world applications.
Circular 230: Circular 230 — Who May Practice
Practices & Procedures
Understanding circular 230 — who may practice is essential for the EA exam. This topic includes official IRS guidance and real-world applications.
EA Enrollment: EA Enrollment, Renewal & CE
Practices & Procedures
Understanding ea enrollment, renewal & ce is essential for the EA exam. This topic includes official IRS guidance and real-world applications.
Plus 21 more topics covering all of Part 3
Essential Part 3 concepts
Circular 230
Treasury Department Circular No. 230 governs practice before the IRS. Covers who may practice, duties and restrictions, best practices, and disciplinary procedures. Critical understanding of practitioner standards and ethical requirements.
Powers of Attorney (Form 2848)
Authority to represent taxpayers before the IRS. Includes scope of representation, limitations, revocation procedures, and differences from Form 8821 (Tax Information Authorization).
IRS Examination Process
Audit procedures, taxpayer rights during examination, documentation requirements, and statute of limitations. Includes correspondence audits, office audits, and field audits.
Collection Procedures
IRS collection processes including installment agreements, offers in compromise, currently not collectible status, levies, liens, and collection due process hearings. Essential for taxpayer advocacy.
Penalty Abatement
Reasonable cause criteria for penalty relief, first-time abatement, statutory exceptions, and administrative waivers. Includes accuracy-related penalties, failure to file, and failure to pay penalties.
Taxpayer Rights
Taxpayer Bill of Rights including the right to be informed, right to quality service, right to appeal, and right to representation. Understanding these rights is fundamental to effective taxpayer advocacy.
IRS resources for Part 3
Official regulations for tax practitioners (60+ pages)
Taxpayer Bill of Rights and IRS procedures
Comprehensive guide to audits and appeals process
Detailed information on collection procedures and taxpayer options
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