IRS Special Enrollment Examination Part 3 (SEE 3: Representation, Practices, and Procedures) is the fastest EA section to pass if you memorize the exact Circular 230 retention periods, statutory deadlines, IRS forms, and preparer penalty dollar amounts.
Quick answer
Per VoraPrep's EA analysis, 80% of EA Part 3 (SEE 3) questions test five number-driven areas: Treasury Department Circular 230 ethics & record retention timelines, Form 2848 (Power of Attorney) vs. Form 8821 (Tax Information Authorization), IRC §6501/§6511 Statutes of Limitations (3, 6, and 10 years), Taxpayer & Preparer Penalties (IRC §6651, §6662, §6694, §6695), and IRS Collection & Appeals (CDP vs. Equivalent Hearing, OIC, Installment Agreements). Drill every deadline with VoraPrep's EA Part 3 practice questions.
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Key facts
- Official Governing Authority
- Internal Revenue Service (IRS), Treasury Dept. Circular 230 & IRC Subtitle F
- Exam Format
- 100 Multiple-Choice Questions (85 scored + 15 experimental), 3.5 hours
- Passing Scaled Score
- 105 on the 40–130 IRS scale
- 4 Official SEE 3 Domains
- Practices & Procedures (30.6% / 26 Qs), Representation before the IRS (29.4% / 25 Qs), Specific Areas of Representation (23.5% / 20 Qs), Filing Process (16.5% / 14 Qs)
- VoraPrep EA Coverage
- 180 interactive lessons, 3,228+ IRS SEE questions, 767 FSRS flashcards ($19/mo or $149/yr)
1. Master Deadlines & Retention Timelines Table (Circular 230 & IRC)
| Requirement / Event | Exact Timeframe / Number | Governing Authority |
|---|---|---|
| EA Continuing Education (CE) | 72 hours per 3-year enrollment cycle; min 16 hrs/year (including 2 hrs Ethics/year) | Circular 230 §10.6 |
| EA CE Record Retention | 4 years following the date of renewal | Circular 230 §10.6(f) |
| Conflict of Interest Written Consent | Must be obtained within 30 days of discovery and retained for 36 months after representation ends | Circular 230 §10.29 |
| Advertising & Fee Information Retention | Retain copies of solicitation/fee broadcasts for 36 months from last transmission | Circular 230 §10.30 |
| Tax Preparer Copy / List of Returns | Retain for 3 years after the close of the return period | IRC §6107(b) |
| Form 8879 (IRS e-file Signature Auth.) | Retain for 3 years from the return due date or IRS received date | IRS Pub. 1345 |
| Assessment Statute of Limitations (ASED) | 3 years from later of due date or filing date; 6 years if >25% of gross income is omitted; Unlimited if no return or fraudulent return | IRC §6501 |
| Refund Claim Statute (RSED) | Later of 3 years from date return was filed OR 2 years from date tax was paid (3-year lookback caps amount to tax paid in prior 3 years + extensions) | IRC §6511 |
| Collection Statute Expiration Date (CSED) | 10 years from the date of assessment | IRC §6502 |
| 30-Day Letter (Examination Report) | 30 days to request an IRS Independent Office of Appeals conference (Small Case Request if ≤ $25,000 per period) | IRS Pub. 5 / Pub. 556 |
| 90-Day Letter (Notice of Deficiency) | 90 days (150 days outside U.S.) to petition the U.S. Tax Court before paying | IRC §6213 |
| Collection Due Process (CDP) Hearing | 30 days from Notice of Federal Tax Lien ( within 5 business days of filing) or Notice of Intent to Levy (Form 12153) | IRC §6320 / §6330 |
2. Taxpayer & Preparer Penalties Cheat Sheet
| Penalty Type | Rate / Dollar Rule | IRC Section |
|---|---|---|
| Failure to File (FTF) | 5% per month (or partial month) up to 25% max. Reduced to 4.5% when Failure to Pay runs concurrently. If >60 days late, minimum penalty is lesser of $485+ (indexed) or 100% of tax. | IRC §6651(a)(1) |
| Failure to Pay (FTP) | 0.5% per month up to 25% max (drops to 0.25% during approved Installment Agreement; jumps to 1.0% after Notice of Intent to Levy). | IRC §6651(a)(2) |
| Accuracy-Related Penalty | 20% of the underpayment due to Negligence or Substantial Understatement (exceeds greater of 10% of correct tax or $5,000 for individuals; $10,000 for C-Corps). | IRC §6662 |
| Civil Fraud Penalty | 75% of the portion of underpayment attributable to fraud (Failure to File for fraud is 15% per month up to 75%). | IRC §6663 |
| Preparer: Unreasonable Position | Greater of $1,000 or 50% of income derived (avoided if Substantial Authority ≥40%, or Disclosed on Form 8275 with Reasonable Basis ≥20%). | IRC §6694(a) |
| Preparer: Willful or Reckless Conduct | Greater of $5,000 or 75% of income derived by the preparer. | IRC §6694(b) |
| Preparer: Due Diligence Failure (Form 8867) | Indexed per-failure penalty (~$600+ per failure, up to 4x per return) for EITC, CTC/ACTC/ODC, AOTC, and Head of Household filing status. | IRC §6695(g) |
| Endorsing or Negotiating Client Refund Check | 100% prohibited under Circular 230 §10.31 and IRC §6695(f) (~$600+ penalty per check). | IRC §6695(f) |