All ExamsEnrolled Agent — SEE Part 3 (Representation, Practices and Procedures)Practices and Procedures

Practices and Procedures — Enrolled Agent — SEE Part 3 (Representation, Practices and Procedures) Practice Test

Practices and ProceduresQuestion 1 of 30

165 questions in this topic · 30 drawn at random this round

Under Circular 230 §10.35, competent practice before the IRS requires all of the following EXCEPT:

Enrolled Agent — SEE Part 3 (Representation, Practices and Procedures)

Questions cover practices and procedures (Circular 230, who may practice, sanctions, preparer penalties), representation before the IRS (powers of attorney, privilege, statutes of limitation), specific areas of representation (collection, appeals, audits, penalty/interest abatement), and the filing process — based on Treasury Circular 230 (31 CFR Part 10), the IRC, and IRS forms and publications as amended through Dec. 31, 2025. The real exam is in English only (federal exam); the Chinese and Spanish explanations here are a study aid to learn the English tax terminology.

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This Enrolled Agent — SEE Part 3 (Representation, Practices and Procedures) Practices and Procedures practice set has 165 practice questions based on the official exam materials, each with an instant explanation.