SEE Part 3 Study Plan: 4 and 8 Weeks

The short version

Pick the four-week plan if you already work with representation, and the eight-week plan if Circular 230 and collection are new to you. Both plans put the heaviest domains first and finish with timed practice. The hours below are planning figures, not IRS numbers, and your own pace will differ.

Before you start

Check three things first. Confirm your PTIN is active, because you need it to schedule. Check that your material follows the current window: the July 1, 2026, to February 28, 2027 exam covers law as amended through December 31, 2025, with questions about calendar year 2025. Then download the Candidate Information Bulletin from the IRS and keep the Part 3 content outline open while you study. Tick off each line as you can explain it without notes.

How many hours

Most people planning around a full-time job budget roughly 30 to 50 hours for Part 3 if they have some practice background, and more if the material is new. Treat that as a starting estimate. Adjust after your first practice test.

Four-week plan

About 8 to 12 hours a week.

Week	Focus	What to do
1	Practices and Procedures	Circular 230 duties: diligence, conflicts, fees, advertising, records, competence, sanctions, preparer penalties. Take a diagnostic practice test at the end of the week.
2	Representation before the IRS	Power of attorney (Form 2848) versus tax information authorization (Form 8821), the CAF number, building the case, transcripts, legal authority, statutes of limitation.
3	Specific Areas of Representation	Collection (installment agreements, offers, currently not collectible, liens, levies, appeals), penalty and interest abatement, audits, Appeals.
4	Filing Process and review	E-file provider rules, record retention, data security. Then two timed practice sets and a review of every miss.

Eight-week plan

About 5 to 7 hours a week.

Week	Focus
1	Who may practice and the extent of their rights; start the Circular 230 notes
2	Circular 230 duties and sanctions; preparer penalties
3	Power of attorney, Form 8821, CAF number; client privacy and consent
4	Preliminary work: transcripts, financial picture, documentation, legal authority; review week 1 to 3 misses
5	Collection process from notice to levy, lien, installment agreement, offer in compromise
6	Collection appeals, abatement, audits and the move to Appeals
7	Filing Process, then a mixed set across all four domains
8	Two full timed practice exams, targeted review, rest

Using practice exams in the plan

Take one untimed set early as a diagnostic, and expect a low score. It tells you where to spend hours. Keep a simple log: question topic, why you missed it (didn’t know, misread, picked the closer rule), and the rule in your own words. Retake only after you have fixed the cause. Save the full-length timed sets for the final week, because a 100-question set at exam pace shows you stamina and pacing as well as knowledge.

Because the exam has 100 questions in three sections, practice reviewing your answers before you confirm each section. You cannot go back after that.

Habits that help for this exam

Make a two-column table of lookalike pairs: Form 2848 and Form 8821, collection due process and the collection appeals program, lien release and lien withdrawal. This exam rewards telling neighbors apart.
Learn the order of steps. Many questions ask what happens next, or what comes first.
Learn which rules have a time limit, and write the number beside the rule.
Do not memorize dollar penalty amounts. The bulletin says questions should not account for amounts effective after December 31, 2025, so know how each penalty works and which year’s figures apply.

The last three days

Three days out: one last timed set, then review only the misses.
Two days out: reread your lookalike table and time limits. Stop new topics.
The day before: confirm the appointment time, ID that matches your registration, and the route or remote setup. Sleep. Arrive at least 30 minutes early.