Pass all three parts of the IRS Special Enrollment Examination with the OBBBA 2026 study system built for PSI.
Built for the current SEE cycle, Enrolled Agent Exam Success pairs deep tax-law review with high-volume practice keyed to OBBBA 2026, SECURE 2.0, Circular 230, and the post-TCJA Code as it now stands.
Whether you are a tax preparer leveling up, a CPA candidate adding representation rights, or a career-changer entering tax practice, this guide takes you through Parts 1, 2, and 3 in the order PSI tests them.
Inside the book, you will master
- The current SEE landscape. Decode PSI timing, scoring, domain weighting, and what the IRS actually tests under the current exam cycle.
- Part 1 — Individual taxation. Work through income, basis, retirement rules, credits, itemized deductions, §199A, and individual tax computations.
- Part 2 — Business entities. Build fluency with partnerships, corporations, trusts, estates, exempt organizations, and OBBBA business changes.
- Part 3 — Representation. Master Circular 230, POA, collections, penalties, audits, appeals, e-file rules, and taxpayer data security.
- The Numbers Vault. Lock in inflation-adjusted thresholds, phaseouts, mileage rates, contribution limits, and penalty amounts.
Your digital access unlocks
Your purchase includes a unique access code hidden inside the book that unlocks the Apex E-Learning Platform: a digital command center for simulating PSI-style practice, drilling weak domains, and reviewing performance by exam part.
- Practice exam library. 25 printable practice exams with answer keys, structured as timed 100-question sets under the SEE's 210-minute clock.
- Practice question bank. 2,500+ practice questions across Parts 1, 2, and 3, with rationales that explain the answer and each distractor.
- Digital flashcard deck. 1,000+ flashcards covering Code sections, Circular 230 duties, form numbers, and inflation-adjusted figures.
- PSI-style exam simulator. Practice in an interface built to make exam navigation, timing, review flags, and pacing feel familiar before test day.
Do not trust outdated EA materials that ignore OBBBA, SECURE 2.0, and the current PSI testing era.
Your copy includes a printed access code. Enter it once at learn.apex-academic.com/activate, create a free account, and the full platform for this title is yours — on any device, for the life of the edition.