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IRS Special Enrollment Examination (SEE) for Enrolled Agents

3. Specific areas of representation: practice questions

Our Enrolled Agent (SEE) bank has 55 questions on this topic. Here are 5 of them with answers; the full mock exam draws from every topic, like the real one.

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Question 1

The IRS's first-time abatement policy can relieve failure-to-file and failure-to-pay penalties if the taxpayer:

  1. Had no penalties for the prior 3 years and has filed and paid or arranged to pay
  2. Has never been audited
  3. Shows reasonable cause, such as a serious illness, for each of the years involved
  4. Owes less than $10,000
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A. Had no penalties for the prior 3 years and has filed and paid or arranged to pay — First-time abate is an administrative waiver for taxpayers with a clean compliance history for the prior 3 tax years who have filed required returns and paid or arranged payment.

Question 2

To request Appeals consideration of a proposed deficiency over $25,000, the taxpayer must file:

  1. Form 12153 requesting a hearing
  2. Form 843
  3. A formal written protest
  4. Form 9423
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C. A formal written protest — A formal written protest is needed when the total amount for any period exceeds $25,000; it must state the facts, law and disputed items, signed under penalties of perjury.

Question 3

For a 2025 return filed more than 60 days late, the minimum failure-to-file penalty is the lesser of the tax due or:

  1. $525
  2. $435
  3. $510
  4. $485
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A. $525 — Rev. Proc. 2024-40 sets the minimum penalty for income tax returns required to be filed in 2026 at the lesser of $525 or 100% of the tax required to be shown.

Question 4

A personal representative can request a prompt assessment of the decedent's income tax by filing:

  1. Form 4768
  2. Form 1310
  3. Form 4810
  4. Form 56
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C. Form 4810 — Form 4810 shortens the assessment period to 18 months after the request. Form 1310 claims a refund due a deceased taxpayer.

Question 5

Which statement about a federal tax lien is correct?

  1. It arises automatically after assessment, notice and demand, and failure to pay
  2. It cannot be released or withdrawn before the tax is paid in full
  3. It arises only when the IRS seizes property
  4. It applies only to real estate that the taxpayer owns on the date of assessment
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A. It arises automatically after assessment, notice and demand, and failure to pay — The statutory lien attaches to all the taxpayer's property after assessment, notice and demand, and nonpayment. The NFTL gives public notice to creditors.

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