IRS Enrolled Agent Exam, Part 3: Representation & Practice: Complete Study Guide with Practice Questions, Exam Procedures, IRS Scenarios, and Ethics Review to Pass the SEE with Confidence

By: Spike Porter

Narrated by: Tom Brooks

Are you ready to master the toughest section of the IRS Special Enrollment Exam and confidently represent taxpayers before the IRS? Part 3 of the SEE Representation & Practice is a critical step in becoming a licensed Enrolled Agent, requiring technical knowledge, sound judgment, and ethical expertise. This comprehensive study guide gives you the edge to succeed.

Part 3 covers core responsibilities of Enrolled Agents, including ethical standards, taxpayer rights, representation procedures, and professional conduct. With this guide, you will gain a strong grasp of Circular 230, the Treasury Department’s framework for ethical practice, sanctions, and disciplinary procedures. Learn to navigate audits, collections, and appeals with confidence, and discover strategies for effective communication and advocacy.

Real-world case scenarios help you build critical thinking and situational judgment skills essential for Part 3. Explanations of pitfalls, dilemmas, and exam traps ensure you are ready for every type of question, from multiple-choice to situational judgment. You'll learn to approach complex client situations, manage conflicts of interest, and stay compliant while providing expert guidance.

200 practice questions and detailed answers, this guide helps you test knowledge, strengthen weak areas, and reinforce key concepts. Time management tips and test-taking strategies make preparation efficient and effective. Whether reviewing taxpayer rights, offers in compromise, or penalties & abatement, this book provides a clear, structured roadmap to success.

Whether you are a new candidate or refreshing your knowledge, this Part 3 study guide equips you with the tools, insights, & confidence to excel. More than a study resource, it is a roadmap to becoming a knowledgeable, ethical, and competent Enrolled Agent. Take control of your preparation, master representation and practice, and position yourself for success in one of the most respected certifications in tax practice.

©2025 Spike Porter (P)2025 Spike Porter

Less Struggle

I'm very happy to have found this fantastic audiobook. One of the most significant things I struggle with is the tax law review.

Perfect Guide for everyone

I work as a full-time accountant, so finding time to study was challenging. This audiobook allowed me to examine the content while I was driving. I'm incredibly happy with the result, and my busy schedule was perfectly accommodated!

Good Complex Tax Topic

This audiobook covers all you need to know to pass the Enrolled Agent exam. The material is thoughtfully arranged, and the explanations are incredibly thorough. The complex tax topics are easy to comprehend due to the narrators' calm and intelligible delivery.

Nice, Tom!

Given that the content is already good but the narration is even better! Thanks a lot Tom for the great performance.

Clear and direct to the point!

Compared to previous study materials, I felt like I was remembering things better and the explanations were clear, therefore I was much more certain that I would pass the IRS Enrolled Agent Exam.