Publication 947 - Practice Before The Irs And Power Of Attorney Page 18
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19Glossary
Practitioner: Generally, an attorney,
The definitions in this glossary are
limit and that will continue in force after
the meanings of the terms as used in
the incapacitation or incompetency of
CPA, enrolled agent, enrolled retire-
this publication. The same term used
the principal (the taxpayer).
ment plan agent, registered return
in another publication may have a
preparer, or enrolled actuary author-
Enrolled agent: Any individual who is
slightly different meaning.
ized to practice before the IRS. Other
enrolled under the provisions of Trea-
individuals may qualify to practice tem-
Attorney-in-fact: An agent author-
sury Department Circular No. 230 to
porarily or engage in limited practice
ized by a person under a power of
practice before the IRS.
before the IRS; however, they are not
attorney to perform certain act(s) or
referred to as practitioners.
Fiduciary: Any trustee, executor, ad-
kind(s) of acts for that person.
ministrator, receiver, or guardian that
Recognized representative: An indi-
CAF number: The Centralized Au-
stands in the position of a taxpayer
vidual who is recognized to practice
thorization File number issued by the
and acts as the taxpayer, not as a
before the IRS.
IRS to each representative whose
representative.
Registered tax return preparer: An
power of attorney, and each designee
General power of attorney: A power
whose tax information authorization,
individual who has passed an IRS
of attorney that authorizes the attor-
has been recorded on the CAF sys-
competency test and is authorized to
ney-in-fact to perform any and all acts
tem.
prepare and sign tax returns.
the taxpayer can perform.
Centralized Authorization File
Unenrolled return preparer: An indi-
Government officer or employee:
(CAF) System: The computer file
vidual other than an attorney, CPA,
An individual who is an officer or em-
system containing information regard-
enrolled agent, enrolled retirement
ployee of the executive, legislative, or
ing the authority of individuals ap-
plan agent, registered tax return
judicial branch of a state or of the
pointed under powers of attorney or
preparer, or enrolled actuary who
United States Government; an officer
persons designated under the tax in-
prepares and signs a taxpayer’s return
or employee of the District of Colum-
formation authorization system. This
as the preparer, or who prepares a
bia; a Member of Congress.
system gives IRS personnel quicker
return but is not required (by the in-
access to authorization information.
structions to the return or regulations)
Limited power of attorney: A power
to sign the return.
of attorney that limits the attor-
Commissioner: The Commissioner
ney-in-fact to perform only certain
of the Internal Revenue Service.
specified act(s).
Durable power of attorney: A power
of attorney that is not subject to a time
Page 18
Publication 947 (May 2012)
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