Practice Before Irs

# EA Part 3 — Practice Before the IRS Exam: IRS Enrolled Agent — Part 3: Representation, Practices and Procedures Exam Format: 100 multiple-choice questions | 3.5 hours | Passing score: 105 (scaled 40–130) | Administered by Prometric Last Updated: June 2026 --- ## What Constitutes "Practice Before the IRS" Practice before the IRS includes all matters connected with a presentation to the IRS relating to a taxpayer's rights, privileges, or liabilities. This includes: - Communicating with the IRS on behalf of a taxpayer - Representing a taxpayer at IRS conferences, hearings, or meetings - Preparing documents (returns, claims, protests) for presentation to the IRS - Giving written advice as to federal tax matters that has a potential for tax avoidance or evasion Does NOT include: Preparing a tax return alone (preparers without unlimited practice rights can prepare returns). --- ## Who Has Unlimited Practice Rights | Practitioner | Description | |---|---| | Enrolled Agents (EAs) | Unlimited practice rights before all levels of the IRS for all matters | | Attorneys | Unlimited practice rights | | CPAs | Unlimited practice rights | | Enrolled Retirement Plan Agents | Limited to retirement plan matters | | Enrolled Actuaries | Limited to actuarial matters | --- ## Circular 230 Practitioner Duties ### Duties to Clients Prompt response: Must promptly respond to IRS requests and communications. Return of records: Must promptly return client records upon request, even if fees are unpaid. However, may retain copies and may assert a lien under…