Glossary

Attorney-in-fact means an agent authorized by a person under a power of attorney to perform certain act(s) or kind(s) of acts for that person.

CAF number is the Computer Authorization File number issued by IRS to each representative whose power of attorney, and each designee whose tax information authorization, has been recorded onto the CAF system.

Centralized Authorization File (CAF) System is a computer file containing information regarding the authority of individuals appointed under powers of attorney or persons designated under the tax information authorization system. This system gives IRS personnel quicker access to authorization information.

Commissioner means the Commissioner of the Internal Revenue Service.

Durable power of attorney means a power of attorney that is not subject to a time limit and that will continue in force after the incapacitation or incompetency of the grantor (the taxpayer).

Enrolled agent means any individual who is enrolled under the provisions of Treasury Department Circular 230 to practice before the IRS.

General power of attorney means a power of attorney that authorizes the attorney-in-fact to perform any and all acts the taxpayer can perform.

Government officer and employee means any officer or employee of a state or the United States in the executive, legislative, or judicial branch of the government, or in any agency of the United States, including the District of Columbia.

Limited power of attorney means a power of attorney that limits the attorney-in-fact to certain specified act(s).

Practitioner generally means only an attorney, CPA, enrolled agent, or enrolled actuary authorized to practice before the IRS. However, other individuals may qualify to temporarily practice or engage in limited practice before the IRS, but they are not referred to as practitioners.

Recognized representative means an individual who is recognized to practice before the IRS.

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