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Centralized Authorization File (CAF) Information |
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Ability to Codify Modified Authority
Effective mid-2004, the CAF will allow the input of codified additional powers authorized on a Form 2848, Line 5. Taxpayers should be clear with regard to additional acts authorized and to which designee it applies.
Ability to Designate More Than Three Representatives/Appointees
The Centralized Authorization File (CAF) allows the input of more than three designees, per tax module, per authorization type (Form 2848 or Form 8821). The expanded capacity accommodates large corporation taxpayers with numerous designees.
CAF Unit Addresses, Fax Numbers, and State Mapping
General Rule: All states west of the Mississippi process authorizations in Ogden; all states east of the Mississippi process authorizations in Memphis. Exceptions: Louisiana and Arkansas process in Memphis; international authorizations in Philadelphia.
2004 Updates to Third Party Authorization
Expanded Third Party Designee, The Oral Tax Information Authorization, Disclosure Authorization, and Revised matrix now available.
Common Reasons for Power of Attorney (POA) Rejection
Avoid problems when filing Form 2848, Form 8821, and Form 706.
Dated Signature Required
The dated signature is an important factor in the validity of a third party authorization. The taxpayer and the representative must sign and date a POA; the taxpayer must sign and date the TIA.
Frequently Asked Questions and Answers
Frequently Asked Questions and Answers. Addressing issues brought up by the tax professional community.
Frequently Used Forms and Publications
Links to frequently used forms and publications.
Modifying Power of Attorney Authorizations
Form 2848, Line 5, allows the taxpayer to grant additional authority or limit the authority provided in the form.
The Unenrolled Return Preparer
If a tax matter arises from a tax return prepared by the unenrolled return preparer, that preparer may be granted an authorization for the purpose of representing the taxpayer before the Examination function by selecting designation "H" on Form 2848 , Power of Attorney and Declaration of Representative.
Third Party Authorization Product Line
Third party authorization product line and product features
Index for Tax Professionals Third Party News Alert (June/July 2003)
Index for articles contained in Tax Professionals Third Party News alert (June/July 2003) version.
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