Welcome to the 2025 Enrolled Agent Exam Review Course – Part 3! You’ve made it to the final stage of the Special Enrollment Exam (SEE)! This part focuses on Representation, Practices, and Procedures — the essential knowledge every Enrolled Agent must master to ethically and effectively represent taxpayers before the IRS. In this course, you’ll review key topics such as IRS authority, power of attorney, due diligence, appeals, penalties, and more. Part 3 is not just about passing the exam — it’s about preparing to serve clients with integrity and confidence. Let’s finish strong and cross the finish line to becoming a federally authorized tax professional!