I believe you'd do something like:

f <- arima (USAccDeaths, order=c(0, 0, 3), fixed=c(0, 0, NA, NA))

which sets the first two MA coefficients to 0, and allows the third MA and your intercept to vary.

I believe you'd do something like:

f <- arima (USAccDeaths, order=c(0, 0, 3), fixed=c(0, 0, NA, NA))

which sets the first two MA coefficients to 0, and allows the third MA coefficient and your intercept to vary. Not sure if that will give you the same coefficients you got in EViews or not, but it's what I'd try first.