IRS / Prometric study plan
SEE-3 study plan
A step-by-step SEE-3 study plan: the exact order to study in, how long to spend on each stage, and when to start practice questions. Follow it top to bottom.
The real SEE-3 is 100 (85 scored) questions in 210 minutes, pass mark 105 / 130. For the full domain-by-domain breakdown behind each stage, read the SEE-3 study guide.
Your step-by-step plan
Map the blueprint and book a date
Day 1Read the official examination content outline and the four domains with their weights. Book a provisional test date now: a fixed date converts open-ended study into a plan and is the single biggest predictor of actually sitting the exam. Confirm your PTIN is current, since you need it to enrol once you pass.
Lock Circular 230 and who may practise
Week 1Get the ethics core solid first, because it frames the whole exam. Learn practice before the IRS and its boundaries, the unlimited-versus-limited representation map, and the Subpart B duties by section: Section 10.22 diligence, Section 10.27 fees, Section 10.28 client records, Section 10.29 conflicts, and Section 10.51 disreputable conduct. Separate the OPR sanction ladder from the IRC preparer penalties.
Master authorisation and case build
Week 1-2Make Form 2848 versus Form 8821 reflexive, including the revocation default and the Declaration of Representative. Learn the transcript types and the preliminary work of evaluating finances and confirming filing compliance, then rank the sources of tax authority and tie each standard to its Form 8275 disclosure consequence.
Drill collection, abatement, and appeals
Week 2-3This is the procedural heartland and carries real weight. Drill the collection alternatives by their ceilings and requirements, lien versus levy, the Collection Due Process 30-day timing on Form 12153, reasonable cause and first-time abatement, and the 30-day-to-Appeals versus 90-day-to-Tax-Court split. Use scenario questions, not flashcards alone.
Cover the filing process
Week 3Secure the smaller filing domain: the four Section 6695(g) due-diligence duties on Form 8867, the precise three-year retention rule, and the e-file mechanics of the mandate, the EFIN, Form 8879, and rejected-return handling. These are mostly clean marks once the rules are exact.
Practise on scenarios and close weak domains
Week 3-4Move to full practice sets and read the explanation for every question, including the ones you got right. Use your per-domain accuracy to drill the domains dragging you down rather than re-reading what you already know, and repeat until every domain clears the pass line with margin on unseen questions.
Sit a timed mock and review it
Week 4Take at least one full timed mock to rehearse pacing and flag-and-return across the question count. Treat the score as a per-domain readiness signal, then review every missed question and re-test the weakest area before booking or sitting.
Ready to start stage one?
Free SEE-3 questions with worked explanations. No sign-up.
Frequently asked questions
How long does this SEE-3 study plan take?
It is 7 stages, paced by how much time you can give it each week - most candidates work through it in 2 to 6 weeks. Each stage below has a suggested duration; slow down on any stage where the recall checks in the study guide are not landing before moving on.
What order should I study SEE-3 in?
Follow the stages in order below. They are sequenced deliberately: foundational material first, then the domains weighted heaviest on the exam, then timed practice, with review passes built in rather than left to the end.
Do I need practice questions as part of this plan?
Yes. Reading alone does not surface what you have not actually learned. This plan builds in graded practice, and the full 300-question bank is free to use as you work through each stage.
Is this plan enough on its own, or do I need the full study guide too?
This page is the plan: what to do and in what order. The study guide adds the domain-by-domain breakdown, easy-to-confuse traps, and worked examples behind each stage - read it alongside this plan, not instead of it.
Examworthy is not affiliated with or endorsed by IRS / Prometric. This study plan is original material based on the public exam blueprint. We never reproduce live exam items. SEE-3 and related marks belong to their respective owners.