Publication 947 |
2001 Tax Year |
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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