Enrolled Agent Study Guide 2025-2026

Master the Enrolled Agent exam with this comprehensive, meticulously organized study guide for candidates taking the IRS Enrolled Agent exam during the testing window from May 1, 2025, to February 28, 2026.

This authoritative resource provides in-depth coverage of Part 3: Representation of the EA exam, transforming complex IRS procedures and professional responsibility regulations into clear, accessible concepts using conversational language and real-world scenarios. Our systematic approach helps you build confidence with each chapter, ensuring thorough preparation for the most critical section of the EA exam.

Our comprehensive guide covers:

• Circular 230 regulations, professional conduct standards, and practice before the IRS
• Power of attorney procedures, tax information authorizations, and disclosure requirements
• Due diligence requirements for refundable credits and Head of Household filing status
• Practitioner standards, competence requirements, and professional tax advice guidelines
• Record keeping requirements, professional penalties, and documentation standards
• Misconduct investigations, disciplinary procedures, and Office of Professional Responsibility sanctions
• IRS collection procedures including liens, levies, seizures, and third-party collection programs
• Examination processes from correspondence audits to field examinations and summons procedures
• Appeals procedures, settlement authority, and Alternative Dispute Resolution programs
• Tax Court jurisdiction, petition procedures, and small tax case vs. regular proceedings
• Fresh Start Program alternatives including offers in compromise and installment agreements
• Currently Not Collectible status, penalty relief, and First Time Penalty Abatement procedures
• Identity theft prevention, taxpayer protection protocols, and IRS resolution procedures
• Data security requirements, breach notification, and cybersecurity compliance for practitioners

Each topic has been rigorously developed by experienced EA practitioners to ensure complete accuracy and alignment with current IRS examination requirements. The logical organization follows advanced representation concepts, making your study time more efficient and effective.

Whether you're preparing for your first attempt or looking to master Part 3's sophisticated representation and professional responsibility concepts, this study guide provides the depth of knowledge necessary to confidently pass the Enrolled Agent exam and excel in protecting and advocating for taxpayers.

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