My mother used to have a saying: Procrastination is no good. It always leads to sorrow. The note inside the dead man's car read, "Get brakes fixed tomorrow."

I grew up reciting that mantra to myself, to others. I often prided myself on being someone who planned things ahead of time, who refused to wait until the last minute. I told myself I was different.

But then I got to college. Let's face it: We all do things we KNOW we shouldn't. We reach for that second bowl of chocolate ice cream. We stay up late on the weekdays. We wait and get the brakes fixed "tomorrow." And, when we've done ALL those things and suddenly remember we've got a test first thing in the morning, we do the ultimate bad-thing-that-everyone-does: we cram.

When it comes to ea study habits for the IRS special enrollment exam, cramming is one of the seven deadly sins (feel free to come up with the other six on your own). Trying to retain boatloads of information from your ea review course in one sitting is like trying to eat a week's worth of meals at once-- at some point, you're just going to get full. And when preparing to take the Special Enrollment Examination to become an Enrolled Agent (which requires the examinee to know TONS of information on tax laws, tax preparation, etc.), waiting until the last second to study can be detrimental to your score.

Now, in a perfect world filled with perfect would-be test takers, everyone would crack open their ea study course and prepare weeks in advance. Life and other commitments would not get in the way. But-- while we all agree that cramming for exams should be avoided at all costs and should only be done as a last resort-- sometimes we HAVE to do it. So, for those times when you are forced to cram, below is a list of the best way to do it:

Eat some food to give you energy. But make sure it's GOOD food. Avoid consuming excess sugar, or those ever-so-tempting energy drinks, which will only serve to make you jittery and hyper, making it more difficult to focus and study. (An apple will do a better job at keeping you focused and awake than caffeine will, believe it or not.)
Find a well lit place with no distractions-- but don't get too comfortable. You don't want to wake up, drooling into the first page of your study guide, an hour before your test.
Remember, no matter HOW much you study, you won't be able to cover everything-- at least, not the way you would if you had reviewed the ea study material for weeks. So save yourself the trouble and don't attempt to learn everything. Focus on main ideas, big points, key formulas. Once you've covered all the basics in your ea study guide, go back if you have time (and energy) and cover some of the details.
Take at least one five minute break an hour to gather your thoughts and let your brain relax. And, if time permits, try to get at least three hours of sleep (one sleep cycle) before the exam.
Don't forget to set your alarm!
And next time, DON'T PROCRASTINATE!!!!