[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-394428-105":59,"doc-detail-394428-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","ea-test-part-3-review-notes","EA Test Part 3 Review Notes","","Concise review notes for the EA (Enrolled Agent) Test Part 3 covering forms, legal authority, and core taxpayer protections. The notes list key IRS form topics such as the Enrolled Agent application, Offer in Compromise variants, Power of Attorney and Declaration of Representative, Information Document Request, and several e-file and relief-related items. They also summarize the U.S. tax authority hierarchy (including primary and substantial authority), regulatory types and court challenge principles, IRS guidance categories, FOIA uses, and major IRS divisions alongside the Taxpayer Bill of Rights and TAS role.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/ea-test-part-3-review-notes/394428/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/ea-test-part-3-review-notes/394428.png","ImageObject",300,407,{"name":92,"@type":93},"Mabel","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-31","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",13,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What does EA Test Part 3 Review Notes focus on?","Question",{"text":113,"@type":114},"It focuses on a brief review of EA Test Part 3 topics, especially key forms, the legal authority hierarchy, FOIA use, IRS divisions, and the Taxpayer Bill of Rights.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Which types of legal authority are summarized in the notes?",{"text":118,"@type":114},"The notes distinguish primary authority such as the Internal Revenue Code and Supreme Court rulings, and substantial authority including Treasury regulations and categories of IRS guidance like revenue rulings, revenue procedures, and private letter rulings.",{"name":120,"@type":111,"acceptedAnswer":121},"How do the notes describe regulatory authority and challenges in court?",{"text":122,"@type":114},"They explain that Treasury regulations interpret the IRC, classify regulations by type (legislative, interpretive, procedural), and state that regulations can be challenged in court under conditions such as exceeding Treasury power, conflicting with a statute, or being deemed unreasonable.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},394428,1790469028,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":56,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},7971474920318,"https://ap-avatar.wpscdn.com/avatar/74000ee537e6b0ca360?x-image-process=image/resize,m_fixed,w_180,h_180&k=1788430171632181674","EA Test Part 3 Review Notes  \nThese are my review notes for the 2023-2024 (based on the 2022 tax year laws) EA test Part 3. This is a very abbreviated and concise summary of the information, so it's intended only for review after you have already learned the material from a training course.  \nSee [https://taxmodern.com/exams](https://taxmodern.com/exams) for the latest version and other notes. These notes are based on the [https://www.passkeyonline.com/](https://www.passkeyonline.com/ EA exam training)[ EA exam training](https://www.passkeyonline.com/ EA exam training) course, which I highly recommend (I'm not affiliated with them at all) . I tried Gleim, Fast Forward, and some of the others but I think the PassKey videos are just more enjoyable to watch and easier to learn from. And it's also far cheaper than any of the other EA courses as well.  \nForms  \n23-Enrolled Agent Application  \n656-Offer in Compromise Program \"Doubt as to collectibility\" 656-L-Offer in Compromise Program \"Doubt as to liability\" .  \n911-Taxpayer Advocate Service 1127-Extension of Time for Payment  \n2848-Power of Attorney and Declaration of Representative 4564- Information Document Request ( IDR)  \n8275-Tax Position Disclosure Statement:  \n8275-R-Tax Position on Regulation Disclosure Statement 8821-Tax Information Authorization  \n8862-Claim Credits after Disallowance 8857-Seeking Relief from Joint Liability:  \n8867-Paid Preparer's Due Diligence Checklist 8879-e-file Signature Authorization  \n8886-Reportable Transaction Disclosure 8888-Allocation of Refund  \n8944-E-file Hardship Exemption  \n8948-Preparer Explanation for Not Filing Electronically.  \n9423-Collection Appeal Request 9465- Installment Agreement Request  \n12153-Request for a Collection Due Process or Equivalent Hearing  \n13551-CAA Application  \n14157-Return Preparer Complain  \nLegal Authority  \nSee [https://njsea.org/files/u-s-federal-tax-law-hierarchy-quick-reference-chart.pd](https://njsea.org/files/u-s-federal-tax-law-hierarchy-quick-reference-chart.pdf)[f](https://njsea.org/files/u-s-federal-tax-law-hierarchy-quick-reference-chart.pdf)  \n[- 3 branches of government-](- 3 branches of government-)> Executive- > includes IRS + Treasury Department.  \n- Treasury Inspector General for Tax Administration (TIGTA) : has oversight over IRS activities. Authorized by title 31 USC §330 .  \n- Primary authority:  \n- Title 26- Internal Revenue Code (IRC) :  \n- Also Title 31-Bank Secrecy Act: FBAR, etc. Filed with the Financial Crimes and Enforcement Network ( FinCEN) , but enforcement was delegated to the IRS in 2003.  \n- Supreme Court rulings  \n- Substantial authority: Can be used in court.  \n- Treasury Regulations: The IRC authorizes the Treasury to interpret the IRC. Written by the IRS's Office of the Chief Counsel and approved by the US Treasury Secretary. Published in the Federal Register, then organized and codified in the Code of Federal Regulations (CFR) .  \n- Types:  \n- Legislative Regulations: (more authoritative) Congress expressly delegates authority to the Treasury/ IRS to provide the requirements.  \n- Interpretive Regulations: (less authoritative) No grant of authority to interpret, so may be challenged on the grounds they don't reflect Congressional intent.  \n- Procedural Regulations  \n- Classifications (stages) :  \n- Proposed regulations: Public commentary.  \n- Temporary regulations: For 3 years. May never become final. ( Didn't used to expire. )  \n- Final regulations: Published in the Federal Register.  \n- Court challenge: IRS is bound to follow its regulations, but the courts are not. The regulations can be challenged in court (but not by appealing to the IRS) .  \n- Can be challenged if: outside power of the Treasury, conflicts with a statute, deemed unreasonable by the courts.  \n- Court cases  \n- Administrative pronouncements  \n- Tax treaties  \n- Congressional intent, as reflected in committee reports.  \n- IRS FAQs since October 2021 ?  \n- IRS Guidance: ( IRS Publications) Not substant","cbCailI9ATsYWANJ","https://ap.wps.com/l/cbCailI9ATsYWANJ","pdf",208646,"English","# Forms\n## Legal Authority\n## Freedom of Information Act Requests (FOIA)\n## IRS Divisions\n## Taxpayer Bill of Rights\n## Taxpayer Advocate Service (TAS)","[{\"question\":\"What does EA Test Part 3 Review Notes focus on?\",\"answer\":\"It focuses on a brief review of EA Test Part 3 topics, especially key forms, the legal authority hierarchy, FOIA use, IRS divisions, and the Taxpayer Bill of Rights.\"},{\"question\":\"Which types of legal authority are summarized in the notes?\",\"answer\":\"The notes distinguish primary authority such as the Internal Revenue Code and Supreme Court rulings, and substantial authority including Treasury regulations and categories of IRS guidance like revenue rulings, revenue procedures, and private letter rulings.\"},{\"question\":\"How do the notes describe regulatory authority and challenges in court?\",\"answer\":\"They explain that Treasury regulations interpret the IRC, classify regulations by type (legislative, interpretive, procedural), and state that regulations can be challenged in court under conditions such as exceeding Treasury power, conflicting with a statute, or being deemed unreasonable.\"}]","EA Test Part 3 Review Notes | PDF",1790403245,48]