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Complete documents. When the IRS receives a com-

CAF Number is the Computer Authorization File num-

plete and valid power of attorney, the IRS will then take

ber assigned by IRS to each representative whose

action to recognize the representative. In most in-

power of attorney, and each designee whose tax infor-

stances, this involves processing the document into the

mation authorization, has been recorded onto the CAF.

CAF system. Recording the data on the CAF enables

the IRS to automatically direct copies of mailings to au-

Centralized Authorization File (CAF) System is a

thorized representatives and to instantly recognize the

computer file containing information regarding the au-

scope of authority granted.

thority of individuals appointed under powers of attorney

Documents not processed on CAF. Specific-use

or persons designated under the tax information authori-

powers of attorney, however, are not processed into the

zation system. This system gives IRS personnel quicker

CAF (see Preparation of Form - Helpful Hints , earlier).

access to authorization information.

For example, a power of attorney that is a one-time or

specific-issue grant of authority is not processed on the

Commissioner means the Commissioner of the Inter-

CAF. These documents remain with the related case

nal Revenue Service.

files. In this situation, check the box on line 4 of Form

2848. If it is checked, the representative should provide

Durable power of attorney means a power of attorney

a copy of the power of attorney to the IRS each time he

that is not subject to a time limit and that will continue in

or she represents the taxpayer.

force after the incapacitation or incompetency of the

grantor (the taxpayer).

Dealing With the Representative

Enrolled agent means any individual who is enrolled

After a valid power of attorney is filed, the IRS will recog-

under the provisions of Treasury Department Circular

nize your representative. However, if it appears the rep-

230 to practice before the IRS.

resentative is responsible for unreasonably delaying or

hindering the prompt disposition of an IRS matter, the

General power of attorney means a power of attorney

IRS can notify you directly. For example, in most in-

that authorizes the attorney-in-fact to perform any and

stances in which a power of attorney is recognized, the

all acts the taxpayer can perform.

IRS will contact the representative to set up appoint-

ments and to provide lists of required items. But, if the

Government officer and employee means any officer

representative is unavailable, does not return calls, or

or employee of a state or the United States in the execu-

does not provide required items (other than items con-

tive, legislative, or judicial branch of the government, or

sidered ‘‘privileged’’), the IRS can bypass your repre-

in any agency of the United States, including the District

sentative and contact you directly.

of Columbia.

If a representative engages in conduct described

above, the matter can be referred to the Director of

Limited power of attorney means a power of attorney

Practice for consideration of possible disciplinary action.

that limits the attorney-in-fact to certain specified act(s).

Correspondence. If you authorize a representative to

Practitioner generally means only an attorney, CPA,

receive your correspondence (either the original or a

enrolled agent, or enrolled actuary authorized to prac-

copy), the IRS will take steps to honor that request. If the

tice before the IRS. However, as to practice by former

power of attorney is processed on the CAF, the IRS will

government employees, their partners, and their associ-

send your representative(s) a duplicate of all computer-

ates, ‘‘practitioner’’ also includes any other person au-

generated correspondence that is sent to you. (This in-

thorized to practice before the IRS.

cludes notices and letters produced either at our service

centers or at the Martinsburg Computing Center.) The

IRS employee handling the case is responsible for en-

suring that the original and any requested copies of each

manually-generated correspondence are sent to you

and your representative(s) in accordance with your

authorization.

Glossary

Attorney-in-fact means an agent authorized by a per-

son under a power of attorney to perform certain act(s)

or kind(s) of acts for that person.

Page 13

Form 8821/2848 - Tax Information Authorization - Power Of Attorney And Declaration Of Representative Page 13

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