SEE Part 3
IRS Special Enrollment Examination — Part 3: Representation
SEE Part 3 covers IRS representation practice: Circular 230 rules, taxpayer rights, IRS audit procedures, appeals, collection processes, and penalties. It is considered the most straightforward of the three SEE parts.
Study Materials in C3RT
SEE Part 3 Exam Overview
| Detail | Information |
|---|---|
| Full Name | IRS Special Enrollment Examination — Part 3: Representation |
| Governing Body | IRS / Prometric |
| Number of Questions | 100 |
| Time Limit | 3.5 hours |
| Passing Score | 105 (scaled) |
| Exam Fee | $206 |
| Category | Finance & Accounting |
| C3RT App Available On | iPhone, iPad, and Mac |
| Official Source | IRS / Prometric official website ↗ |
SEE Part 3 Content Areas and Domains
| Domain / Content Area | Exam Weight |
|---|---|
| Practices and Procedures | 31% |
| Representation Before the IRS | 29% |
| Specific Tax Issues in Representation | 21% |
| Filing Processes and Procedures | 19% |
Domain weights are approximate and based on the IRS / Prometric content outline. Always verify at the official source before your exam.
Topics Covered
- ✓ Circular 230
- ✓ Taxpayer rights
- ✓ IRS examination procedures
- ✓ Appeals and litigation
- ✓ Collection procedures
- ✓ IRS penalties
How C3RT Helps You Pass the SEE Part 3
Adaptive Practice
Questions adapt to your weak areas automatically so every study session on the SEE Part 3 is time well spent.
Diagnostic Mocks
Full-length mock exams timed to the real SEE Part 3 format with detailed score breakdowns by topic.
Mistake Bank
Every wrong answer is saved for targeted re-drill. The system resurfaces your mistakes until they stick.
Native on iOS & Mac
Built with SwiftUI, not a web wrapper. Instant load, offline support, hardware-speed rendering.
Sample SEE Part 3 Practice Questions
Q1.When does the IRS typically update the information for the Modernized e-file (MeF) program for the upcoming filing season?
- Before the filing season beginsCorrect
- During the middle of the filing season
- After the filing season ends
- At any time during the year
The IRS updates MeF program information prior to each filing season as stated in Publication 1345, Handbook for Authorized IRS e-file Providers.
Q2.All of the following are true EXCEPT:
- The IRS updates MeF program information in early January for the upcoming filing season.
- MeF program information is updated by the IRS to ensure compliance with current tax laws.
- The updates to the MeF program are made available to e-file providers before the filing season begins.
- The IRS releases MeF updates throughout the filing season to address any issues that arise.Correct
The IRS updates MeF program information prior to the filing season, not during the filing season. Option D is false and the correct answer.
Q3.Which of the following scenarios would require a reportable security incident to be reported according to Publication 1345?
- A hacker gains unauthorized access to a tax professional's computer and steals sensitive information.Correct
- An employee accidentally sends an email to a wrong recipient containing a taxpayer's Social Security number, but the information is not disclosed outside the organization.
- A tax preparer's laptop is stolen, but no taxpayer information is accessed or disclosed.
- A tax preparer discovers that a taxpayer's information was accidentally disclosed to the wrong department within the tax agency, but no unauthorized parties gained access.
An event resulting in unauthorized disclosure, misuse, modification, or destruction of taxpayer information is considered a reportable security incident. Option A describes unauthorized access to sensitive information.
SEE Part 3 Frequently Asked Questions
What does SEE Part 3 stand for?
SEE Part 3 stands for IRS Special Enrollment Examination — Part 3: Representation. It is administered by IRS / Prometric.
Who administers the SEE Part 3?
The IRS Special Enrollment Examination — Part 3: Representation (SEE Part 3) is administered by IRS / Prometric. For official information, visit the IRS / Prometric website.
How many questions is the SEE Part 3?
The SEE Part 3 consists of 100 questions. Candidates are given 3.5 hours to complete the exam.
How many practice questions does C3RT have for the SEE Part 3?
The C3RT app includes 3,743 practice questions for the SEE Part 3, along with 330 flashcards, 470 concept reels, and 176 concept cards.
What is the passing score for the SEE Part 3?
The passing score for the SEE Part 3 is 105 (scaled), as set by IRS / Prometric. Scoring methodology and passing standards may be updated periodically. Always verify current requirements with the governing body.
How much does the SEE Part 3 exam cost?
The SEE Part 3 exam fee is $206. This fee is set by IRS / Prometric and may vary by testing centre, region, or membership status. Additional fees for registration or rescheduling may apply.
What is Circular 230?
Circular 230 contains the regulations governing practice before the IRS. It covers duties, ethical standards, sanctions, and conduct requirements for enrolled agents, CPAs, and attorneys.
How hard is SEE Part 3?
SEE Part 3 (Representation, Practices, and Procedures) is generally considered the easiest of the three parts, with pass rates often exceeding 80%. The content is more procedural and less calculation-heavy — focusing on IRS procedures, taxpayer rights, EA ethical obligations, and representation practices rather than complex tax law computations.
What topics does SEE Part 3 cover?
Part 3 covers Practices and Procedures (including Circular 230 ethics and disciplinary rules), taxpayer representation before the IRS (audits, collections, appeals), collection procedures (liens, levies, offers in compromise, installment agreements), penalties and interest, and tax return preparer regulation.
How long should I study for SEE Part 3?
Most candidates need only 4–6 weeks for Part 3. The key areas are Circular 230 (Regulations Governing Practice Before the IRS) and the procedures for IRS examinations and collections. Understanding the client-EA relationship, due diligence requirements, and the offer in compromise process is particularly testable.
Can I take SEE Part 3 first?
Yes — the SEE parts may be taken in any order. Some candidates take Part 3 first to build confidence, as it is the most procedural and least calculation-heavy. However, tax professionals who already have real-world representation experience often find Part 3 aligns most closely with their existing knowledge.
What is the retake policy for SEE Part 3?
Part 3 follows the same retake rules as Parts 1 and 2: 24-hour waiting period after a failure, maximum four attempts per testing window, and passed scores valid for two years.
How does SEE Part 3 compare to SEE Parts 1 and 2?
Parts 1 and 2 are primarily substantive tax law exams requiring significant computational and application knowledge. Part 3 is more procedural and ethics-focused. Candidates with tax professional work experience (especially those who have handled IRS correspondence, audits, or collections) often find Part 3 the most intuitive of the three parts.
How is SEE Part 3 scored?
SEE Part 3 uses the same scoring as Parts 1 and 2: a scaled score of 40–130 with a passing score of 105, based on 100 questions (with some unscored pilot items). Scores are displayed immediately after the exam.
C3RT is a native iOS and macOS exam preparation platform covering the IRS Special Enrollment Examination — Part 3: Representation (SEE Part 3), a Finance & Accounting certification, administered by IRS / Prometric. C3RT is not affiliated with or endorsed by IRS / Prometric. Certification names and trademarks are the property of their respective organisations. For official exam registration, eligibility requirements, and content outlines, visit the IRS / Prometric official website ↗ .