Enrolled Agent — SEE Part 3 (Representation, Practices and Procedures) 한국어 모의고사 2026
Free IRS Enrolled Agent (EA) practice — Part 3 (Representation, Practices and Procedures) of the Special Enrollment Examination: practices and procedures (Circular 230, who may practice, sanctions, preparer penalties), representation before the IRS (powers of attorney, privilege, statutes of limitations), specific areas of representation (collection, appeals, examinations, penalty/interest abatement), and the filing process (accuracy, record retention, e-file). Original, IRS-outline-based questions grounded in Treasury Circular 230 (31 CFR Part 10), the Internal Revenue Code, and IRS forms/pubs, with Chinese & Spanish study-aid explanations (the real EA exam is administered in English, closed book). Content reflects the rules as amended through Dec. 31, 2025 — the basis for the July 2026–February 2027 EA testing window. 모든 문제를 무료로 연습하고 85문항 모의고사를 실제 합격선 71%로 채점하세요.
🎯 주제별 연습
Practices and Procedures
Practice before the IRS and who may practice (Circular 230 §10.2–§10.3), enrolled-agent requirements and the enrollment/CE cycle (§10.4–§10.8), Circular 230 duties (information to the IRS, diligence, conflicts, fees, return of records, advertising, refund checks), sanctionable acts and OPR sanctions (censure/suspension/disbarment/monetary, incompetence & disreputable conduct §10.50–§10.51), and preparer penalties and mechanics (§6694/§6695/§6107/§6109/§6060, due-diligence).
Representation before the IRS
Powers of attorney and authorizations (Form 2848 vs. Form 8821, CAF, signature authority, changing/withdrawing a representative, Pub 216), client privacy, consent and privilege (IRC §6103, §7216, §7525, §7521), the examination process (§7602 summons, consents to extend assessment), Appeals (30-day letter, the 90-day letter §6212/§6213, Tax Court), assessment and deficiency mechanics (§6501 statutes of limitations), and penalties and interest in representation (§6651/§6662/§6663/§6664, §6601/§6621 interest, first-time abatement).
Specific Areas of Representation
Representing a taxpayer in collection — the federal tax lien (§6321, NFTL §6323, CDP §6320) vs. levy and seizure (§6331, CDP §6330, exemptions §6334), collection alternatives (installment agreements §6159, offers in compromise §7122, Currently Not Collectible, collection statute §6502), and the Trust Fund Recovery Penalty §6672, innocent- vs. injured-spouse relief (§6015 / Form 8379), the Taxpayer Advocate Service (§7811), and passport revocation §7345.
Filing Process
Completion of filing (signatures §6061/§6065, the e-file mandate §6011(e), ERO/EFIN and Pub 1345, e-file signature authorization Form 8879 vs. Form 8453, timely mailing §7502, extensions), records and claims (recordkeeping §6001, preparer retention §6107(b)/§6060, the refund-claim statute §6511, Form 843 and Form 1040-X), and disclosure, privilege and taxpayer information (§7216 criminal / §6713 civil disclosure, the §7525 practitioner privilege and its limits, information-return penalties §6721/§6722, IP PIN, ITIN/Form W-7, backup withholding).
📋 준비물
- ✓
Government-issued photo ID
A valid, unexpired government photo ID whose name matches your registration.
- ✓
Appointment confirmation
Your PSI appointment confirmation for the part you are taking.
- ✓
No personal items
The exam is closed book — an on-screen calculator is provided and you get scratch paper (in-person) or an electronic whiteboard (remote). No notes or personal calculators.
📅 예약 방법
- 1
Schedule with PSI
PSI Services administers the SEE (effective March 1, 2026; Prometric no longer administers it). Schedule at test-takers.psigov.us/irs during the July 1, 2026 – Feb 28, 2027 testing window.
- 2
Pay the per-part fee
There is a per-part fee paid to PSI when you register. You may take the three parts in any order.
- 3
After passing all 3 parts, enroll via Form 23
The SEE has three parts (Part 1 Individuals, Part 2 Businesses, Part 3 Representation). After passing all three, apply for enrollment with the IRS via Form 23 on pay.gov.
💡 시험 당일 팁
- •The real exam is in English only and is based on the rules in effect through Dec. 31, 2025 — use the Chinese/Spanish explanations to understand concepts and learn the English tax terms the exam uses.
- •Learn the three question formats: Direct Question, Incomplete Sentence, and 'All of the following EXCEPT'. On EXCEPT items, the correct answer is the one that does NOT belong.
- •Part 3 is representation: Circular 230 (31 CFR Part 10) practice rules and sanctions, powers of attorney (Form 2848), practice before the IRS, and the collection, examination (audit) and appeals processes.
- •Budget your time: 100 questions in 3.5 hours is ~2 minutes each. 15 of the 100 are unscored experimental items (unlabeled), so answer every question — you cannot tell which ones count.
- •The result is reported as PASS or, on a fail, a per-section diagnostic on a 200–800 scale (500 to pass). There is no public raw-to-scaled conversion, so treat the practice score here as a study gauge, not the official number.
📚 학습 안내서
모든 연습 문제는 아래 섹션을 기반으로 합니다. 클릭하면 공식 자료를 읽을 수 있습니다.
🔗 공식 자료
IRS SEE Candidate Information Bulletin (PSI) ↗
The official Candidate Information Bulletin — scheduling, rules, fees, question formats, and scoring for all three SEE parts.
IRS Enrolled Agents FAQ ↗
The IRS answers on becoming and staying an Enrolled Agent — the SEE, Form 23 enrollment, and continuing education.
IRS SEE Sample Questions — Part 3 ↗
Official sample questions for Part 3 (Representation, Practices and Procedures) — the exact wording and formats used on the real exam.
❓ 자주 묻는 질문
Enrolled Agent — SEE Part 3 (Representation, Practices and Procedures) 시험은 몇 문항이며 몇 개를 맞혀야 합격하나요?
Enrolled Agent — SEE Part 3 (Representation, Practices and Procedures) 필기시험은 85문항이며 60개(71%)를 맞혀야 합격합니다.
Enrolled Agent — SEE Part 3 (Representation, Practices and Procedures) 시험에서 몇 개까지 틀려도 되나요?
85문항 중 최대 25개까지 틀려도 합격합니다.
Enrolled Agent — SEE Part 3 (Representation, Practices and Procedures) 시험에 무엇을 가져가야 하나요?
Government-issued photo ID — A valid, unexpired government photo ID whose name matches your registration. Appointment confirmation — Your PSI appointment confirmation for the part you are taking. No personal items — The exam is closed book — an on-screen calculator is provided and you get scratch paper (in-person) or an electronic whiteboard (remote). No notes or personal calculators.
Enrolled Agent — SEE Part 3 (Representation, Practices and Procedures) 시험은 어떻게 예약하고 보나요?
1. Schedule with PSI: PSI Services administers the SEE (effective March 1, 2026; Prometric no longer administers it). Schedule at test-takers.psigov.us/irs during the July 1, 2026 – Feb 28, 2027 testing window. 2. Pay the per-part fee: There is a per-part fee paid to PSI when you register. You may take the three parts in any order. 3. After passing all 3 parts, enroll via Form 23: The SEE has three parts (Part 1 Individuals, Part 2 Businesses, Part 3 Representation). After passing all three, apply for enrollment with the IRS via Form 23 on pay.gov.