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For many years, the IRS had provided aspiring Enrolled Agent Exam test takers with access to old SEE exam questions.  That is no longer the case.  The old SEE questions have been replaced with 60 (20 questions per part) questions.

Old Exam Questions Removed from

A long-standing practice of the IRS providing old Special Enrollment Examination (Enrolled Agent Exam) test questions on their website has ended.  Most recently, the exams from 1999 – 2005 were available.  In their place, the IRS has posted sample test questions for each of the 3 exam parts.  The sample questions have never been used on any current or prior SEE.

Each part of the exam is represented by 20 sample questions.  The sample questions contain a question, the answer, a brief explanation, and references.