21.3.7. Processing Third-Party Authorizations onto the Centralized Authorization File (CAF)

(1) The Centralized Authorization File (CAF) is a computerized system of records which houses authorization information from both powers of attorney and tax information authorizations. The CAF system contains several types of records, among them taxpayer and representative’s records, tax modules and authorizations.

(2) The CAF contains:

• Taxpayer name, Taxpayer Identification Number (TIN), name control and signature date

• Third-Party name, address, telephone number, fax number, name control, CAF number and status information

• Type of tax e.g., MFT(s) and tax period(s)

• Employee Plan number, if applicable

• Source Document Locator Number (SDLN)

• Authorization type, e.g., Form 2848, Form 8821, Form 706, etc.

• Representation designation level(s), e.g., A - Attorney, B - Certified Public Accountant (CPA), etc.

• Notice Indicator

• Authority granted by taxpayer(s) to the representative(s), .e.g., disclosure to third parties, substitute/add representatives, and/or sign return.

(3) Authorizations recorded on the CAF are generally submitted on:

1. Form 2848, Power of Attorney and Declaration of Representative

2. Form 706, U.S. Estate (and Generation-Skipping Transfer) Tax Return

3. Form 8821, Tax Information Authorization

4. Oral Tax Information Authorization (OTIA), paperless Form 8821

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(1) All employees will complete duties in accordance with Policy Statement 1-236, Fairness and Integrity in Enforcement Selection. See IRM 1.2.1.2.36.

(2) The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights.

(3) The Director of Accounts Management (AM) is responsible for the development and delivery of policy and guidance that impacts employees processing third-party authorizations to the CAF.

(1) EFS is a platform that was implemented on October 1st, 2020. This platform allows for authorizations received by fax for both powers of attorney and tax information authorizations to be routed automatically into the EFS specific folder (or Tiers), where the authorizations are stored and processed onto the CAF database by CAF employees. Tier 1 is for clerical processing, Tier 2 is for tax examiner processing.

(2) Authorizations received in the EFS system do not change the IRM procedures. The same procedures for paper authorizations are followed when controlling a case or determining the validity of the authorization in this system.

(3) Cases should be worked in received date order, (first in, first out).

(4) Ensure the correct OFP code is used to record all time spent on EFS cases.

(5) Authorizations received should be viewed online, not printed.

(1) Taxpayer Digital Communication (TDC) Platform allows authorization information from both powers of attorney and tax information authorizations to be submitted by practitioners who represent their client via this online service. Practitioners who use this system will have the capabilities to submit authorizations on Form 2848 and Form 8821. The authorizations can be electronically signed. The eGain system in CAF will be used to process these authorizations submitted by practitioners via secure messaging in the TDC Platform. Access to eGain requires a request via BEARS .

(2) Electronic signatures appear in many forms. Acceptable electronic signature methods include:

• A typed name that is typed into the signature block

• A scanned or digitized image of a handwritten signature that is attached to an electronic record

• A handwritten signature input onto an electronic signature pad or

• A handwritten signature, mark, or command input on a display screen with a stylus device.

(3) Only certain file types can be uploaded to the TDC system and there is a limitation on the file size. Acceptable File Types and file size limits:

• 15MB file size limit

• .pdf, .jpeg, .jpg, .gif file formats

(4) Authorizations received in the TDC platform do not change the IRM procedures. The same procedure for paper authorizations are followed when controlling a case or determining the validity of the authorization in this system.

(5) Cases should be worked in received date order, (first in, first out).

(6) Ensure the correct OFP code is used to record all time spent on TDC cases.

(7) Authorizations received should be viewed online, not printed.

(1) Tax Pro Account is an online system, available to the public on July 18, 2021, that allows individual tax professionals to securely request third party authorizations for an individual taxpayer as power of attorney (POA) or tax information authorization (TIA), in lieu of filing a paper Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization. This service allows the tax professional to enter authorizations for their client using this on-line method, the authorization will automatically be loaded to the CAF Database. This automated process should have no impact to current CAF processes, see 21.2.1.63, Tax Pro Account.

(2) A unique Source Document Locator Number (SDLN) showing “92” or “93” in field 7 and 8 will be denote the systemic input of an authorization within the Tax Pro Account.

(3) There will be a unique 10 digit number reflected in the employee number field that indicates the request was submitted by the Tax Pro Account application. This number will start with “92” or “93” also and will be used to associate the CAF record with the electronic signature stored in the Electronic Storage and Retrieval service (ESSAR).

(1) Domestic third-party authorization requests submitted on Form 2848, Form 8821 and/or Form 706 are centralized for processing at two Taxpayer Services sites:

• Memphis Accounts Management Campus (MAMC)

• Ogden Accounts Management Campus (OAMC)

(2) International third-party authorization requests are processed at the Philadelphia Accounts Management Campus (PAMC) only, See IRM 21.3.7.7. Any International authorizations identified by IRS sites other than Philadelphia, must ensure the authorizations are faxed to Philadelphia at (855) 772-3156 as soon as possible or at least within 24 hours of receipt.

(3) The Taxpayer Advocate Service (TAS) may have an expedite request that will receive immediate attention. All TAS Expedite authorizations will be marked "TAS Expedite-Hardship Case" and faxed to 855-593-4051 for processing at the Ogden Accounts Management Campus within 24 hours of receipt.

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(5) The public submits authorizations to the CAF Function per the Form 2848 or Form 8821 Where to File Chart instructions. For a quick reference, see the state mapping table in Exhibit 21.3.7-1 for submitting domestic authorizations.

(6) There are times when the public does not send their authorizations directly to the CAF for processing. Any office receiving an authorization, must fax the authorization to CAF for input as soon as possible or within 24 hours of receipt.

(7) CAF Unit addresses and fax numbers are:

1. Memphis Address:
   Internal Revenue Service
   5333 Getwell Rd. Stop 8423
   Memphis, TN 38118
   Fax number 855–214–7519
   

2. Ogden Address:
   Internal Revenue Service
   1973 N Rulon White Blvd. MS 6737
   Ogden, UT 84201
   Fax number 855–214–7522
   

3. Philadelphia Address:
   Internal Revenue Service
   International CAF MS 4.H14.123
   2970 Market St.
   Philadelphia, PA 19104
   Fax number 855–772–3156
   Fax number 304-707-9785 outside United States

(8) The CAF Function that receives the authorization is responsible for processing to the CAF, regardless of the state mapping.

(1) Receipts received in the CAF Functions are processed first in first out (FIFO), regardless of the method used to submit the authorization.

(2) All receipts will be processed within 5 business days.

(3) All receipts must be date stamped (automated or manually) .

(4) When fax receipts are dated and time stamped via the fax machine, no further action is required as evidence of receipt.

(5) Receipts received before 2:00 p.m. local time are considered received on the current day. Receipts received after 2:00 p.m. local time are considered received the next business day.

(6) Use the IRS received date that is stamped on the authorization. See IRM 21.5.1.4.2.4, Received Date Determination.

(7) When unusual circumstances arise, or there is a systemic issue, and you cannot meet the time frame established above, contact the headquarters CAF analyst for potential re-routing of work.

(1) Send authorization Forms to the C-Site in Kansas City after all actions are taken and the authorization is processed to the CAF. Ship documents by UPS or U.S. Postal Service using the following addresses:

• Shipping by UPS (trucking or carrier service), is the preferred method and the shipping address for the C-Site is:
  IRS
  335 Geo Space Drive
  Independence, MO 64056

• If mailing by the U.S. Postal Service (not using a trucking or carrier service), the mailing address for the C-Site is:
  IRS
  333 W. Pershing Rd., Stop 6700CV
  Attention: C-Site
  Kansas City, MO 64108

(2) Send the following types of documents for attachment to the original SDLN (Source Document Locator Number) after the requested action is taken, such as:

• Revocations

• Deletions

• Suspensions

• Disbarments

• Any information being added to original SDLN

(3) Authorizations are maintained in SDLN sequence, at the C-Site in Kansas City. The documents are filed in numerical order by purge year which is the first two-digits of the SDLN and in document number order, the last two-digits of the SDLN.

(4) Submit records to the C-Site in Kansas City on Form 3210, Document Transmittal. The volume and SDLN number of each file must be included in the box.

(5) OTIA and DA revocations require a CAF screen print of the original authorization. Revoke using original SDLN number and send it to files.

(6) Authorizations for a Blind Trust are filed separately at the C-Site in Kansas City. Indicate clearly on the authorization that it is for a Blind Trust, so it can be maintained separately. Blind Trust cases are worked by the Ogden CAF Function.

(7) Authorizations for Form 706, U.S. Estate (and Generation-Skipping Transfer) Tax Return, tax matters are filed separately at the C-Site in Kansas City. Indicate clearly on the authorization that it is for a Form 706, so it can be maintained separately.

(8) Emergency requests, e.g., Court cases, TAS cases, etc., may be faxed directly to the Kansas City C-Site along with a completed Form 2275, Records Request, Charge and Recharge. The fax number is 877-929-1753. In FY21 CAF implemented two additional systems which electronically receive and store Form 2848/8821 files electronically. Faxed submissions are stored electronically via the Enterprise File Storage (EFS) system. Form 2848/8821 are electronically uploaded and stored via the eGAIN Platform. To request a copy of authorizations processed via EFS/TDC, please reach out to CAF Program Analyst.

(1) For a list of acronyms see: http://mysbse.web.irs.gov/sbseorg/glossary/default.aspx

(2) The following are the common acronyms found in this IRM:

(1) The Centralized Authorization File (CAF) assigns a unique identifying number to the taxpayer’s authorized representative(s) on Form 2848, Power of Attorney and Declaration of Representative, or the taxpayer’s designee(s) on Form 8821, Tax Information Authorization, and maintains the data in relation to the appropriate taxpayer accounts and tax modules. This system is part of Integrated Data Retrieval System (IDRS) processing. For information regarding the mechanics for completing certain actions, refer to:

• IRM 2.3.31, Command Codes CFINK, RPINK, KAFFQ AND KAFTQ for CAF Inquiry,

• IRM 2.4.7, Command Codes KAFRM, KAFAD, UPTCF, UPRCF, UPNCF, FRM3P, ADD3P and KAFMC for CAF Update,

• IDRS Command Code Job Aid

• Document 6209, IRS Processing Codes and Information to research Master File Tax (MFT), Filing Status (FS), and Filing Requirement (FR) codes

• IRM 2.3, IDRS Terminal Responses

• IRM 2.4, IDRS Terminal Input

(2) For practitioner authentication over the phone, refer to: IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication.

(3) IRM Guidelines for preventing unauthorized disclosures:

• IRM 11.3.1, Introduction to Disclosure

• IRM 11.3.2, Disclosure to Persons with a Material Interest

• IRM 11.3.3, Disclosure to Designees and Practitioners

• IRM 21.1.3, Operational Guidelines Overview

(4) For information on powers of attorney, refer to the following:

• IRS Publication 947, Practice Before the IRS and Power of Attorney

• Treasury Department Circular No. 230, Regulations Governing the Practice Before the Internal Revenue Service

• IRS Publication 216, Conference and Practice Requirements

(1) If the authorization does not provide a CAF number, use Command Code (CC) RPINK to research a third-party's record by name. CC RPINK is used to determine if the third-party already has an existing number before assigning a new CAF number.

(2) If the authorization provides a CAF number for the representative or designee, use CC CFINK to verify the third-party's CAF number on the authorization is correct. Ensure entity information matches the information provided on the authorization.

(1) Prior to assigning a CAF number to a third-party, research CC RPINK using the third-party's name, for more information see IRM 21.3.7.2.1, Third-Party Research Guidelines. This will prevent assigning a number in error.

(2) If a CAF number does not exist, add the third-party and assign a CAF number by taking the following actions:

1. Access CCFRM3P to initiate the ADD3P screen,

2. Enter required third-party data on ADD3P screen which will include the SDLN number and date.

   Caution: When assigning CAF numbers, Do Not enter titles in the suffix field. (e.g., Atty., CPA, EA, etc.).

3. A message will be returned Representative Added NNNN-NNNNNR. Notate the new assigned CAF number on the authorization in the CAF No. area on Line 2 of the representative(s) information.

(3) The following rules apply to assigning CAF numbers:

• If the third-party information is misspelled or illegible, do not assign a CAF number. Return authorization to third -party.

• You cannot change a CAF number to one that already exists (belongs to another third-party). Error message "CAF NUMBER ALREADY EXISTS" will display.

• CAF numbers are systematically generated using a two-digit combination of "03" for all three CAF Functions.

• The number you are changing cannot be greater than the most recently assigned CAF number by the system. If it is, an error message "NEW CAF NUMBER IS GREATER THAN LAST ASSIGNED CAF NUMBER" will display.
  

  Note: If a CAF number is assigned in error, use the Integrated Automation Technologies (IAT) Letter tool to send Letter 1727C, Power of Attorney Representative Number, to inform the third-party a CAF number was assigned in error.

(1) The CAF Function may receive correspondence for a lost or forgotten CAF number. Research and provide the CAF number as follows:

• Confirm there is an existing CAF number(s) for the name and address provided.

• Use IAT letter tool to send Letter 1727C, Power of Attorney Representative Number, to the third-party requesting the lost/forgotten CAF number.

(1) All CAF merges must be approved and performed by technical leads only. CAF merges will only be performed if you receive direct contact from the representative and the request must be in writing.

(2) The following information is required by technical lead to approve any CAF Merge:

• A copy of the letter from the representative requesting the merge providing the CAF number to be retained and the CAF number(s) they want to merge

• Any notices or letters, e.g., CP 547, that are attached to the representative’s merge request

• A CCRPINK screen print(s) of the representative information for both the retaining CAF number and the CAF numbers to be merged

• A CCCFINK screen print for each CAF number associated with the merge

(3) Once approved, technical leads will use CC UPNCF to process the approved CAF merges.

(4) If additional CAF numbers are identified for the same representative that are not listed on the representative's request, only process what is on the request.

(5) The receiving CAF Function will complete the following consolidating actions:

Caution: The representative's name and name control for each CAF number must match to complete the merge. If they do not match, use CC KAFRMR to fix the incorrect name and name control, prior to merging CAF number(s).

1. Access CC CFINK with the CAF number.

2. Overlay CC CFINK with CC KAFRMN to merge CAF numbers.

3. The response is CC UPNCF screen, input all required information to complete the merge. See CCUPNCF fields of entry to merge a CAF number and the message that the merge has been completed below:
   UPNCF
   REP-NUMBER ==========>0000-99999R
   REP-NM-CONTROL =======>YALE
   DESIRED-REP-NUMBER> 0000-00008R
   CAF REP: 0000-99999R MERGED WITH NEW CAF REP: 0000-00008R COMPLETE

(6) Use the IAT Letter tool to send Letter 1727C, Power of Attorney Representative Number, to inform the third-party of the correct CAF number after the merge is completed.

(1) A representative/ designee may submit Form 2848, Form 8821 or correspondence via mail, fax(EFS) or TDC to update their information on the CAF database. Representative/ designee name(s), address(s), telephone or fax number(s) must be updated in the following situations:

• The "Check if new" box for address, telephone number or fax number is marked on Line 2 of Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization.

• Signed and dated correspondence is received by fax or mail, specifically requesting a change to their third-party information.

(2) To update the representative information:

1. Research CC RPINK if the CAF number is unknown.

2. Once the CAF number is determined, input CC CFINK with CAF number.

3. Overlay CC CFINK with CCKAFRMR and transmit, your response screen is CCUPRCF.

4. CCUPRCF, input the appropriate fields with the updated information. Issue a new source document locator number (SDLN) number and input the date of the representative's correspondence in the date field.

   Caution: A new SDLN number must be created. You cannot use the original SDLN number. Write the SDLN number on the correspondence and file it with your regular block of work.

(1) There are five essential elements needed to process the Form 2848 and four essential elements needed to process Form 8821authorizations to the CAF database. If an essential element is missing or incomplete, the authorization is unproccessable. Refer to IRM 21.3.7.13, CAF Communications, Reject/Return Authorization to Taxpayer, for procedures. If essential elements 1, 3, 4 or 5 are not present, the document must be returned to the taxpayer for domestic authorizations. For international authorizations, the document must be returned to the representative.

(2) If only essential element 2 is not present, the document must be returned to the representative for both domestic and international authorizations. Essential element 2 does not apply to Form 8821.

(3) If required information is missing for some of the representatives/designees identified on Form 2848 or Form 8821, take the following actions:

1. Make a copy of the original Form 2848, or Form 8821. Send copy of Form 2848 or Form 8821to the taxpayer for domestic authorizations and to the representative for international authorizations.

2. Process the representative/designee that has provided the required information.

3. Annotate "Processed" next to the representative input to the CAF database. Apply appropriate coding and SDLN number.

4. Reject the copy of the authorization, requesting the missing information to process the authorization. Annotate "Processed" next to the representative/designee that was recorded to the CAF database.

(4) Essential elements are:

1. Essential element 1 The taxpayer's dated signature is required. An electronically signed, printed or stamped signature is not acceptable. A hand printed (not typed) signature is acceptable.

Exception: An electronic signature received via the TDC platform is acceptable. Any authorization received with an electronic signature not submitted via the TDC Platform should be rejected, refer to IRM 21.3.7.13.1(4), Reject/Return Authorizations to Third-Party.

Exception: The signature date can be typed, stamped or handwritten.

Note: The document with the most recent taxpayer signature date, whether already processed to the CAF database or just received by fax or mail, with the same tax years and tax matters listed is the document that has representational authority for the taxpayer, e.g., a Form 2848 has already been processed to the CAF database with a taxpayer signature date of March 31, 2024; however, anotherForm 2848 is received with a taxpayer signature date of December 31, 2023. The legal document would be the form with the taxpayer signature date of March 31, 2024 since it is the most recent signature date for the taxpayer.

For IMF joint accounts, each spouse must execute his or her own power of attorney or tax information authorization on a separate Form 2848 or Form 8821, to designate a representative/ designee even if the same representative/ designee is being named on the authorization. Note: For an exception to this general rule, see IRM 21.3.7.5.3.1(2). For BMF accounts, a signature, date and title is required. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ It is acceptable to edit Sole Proprietor as the owner for the authorization when EIN is valid for Sole Proprietor and the title is missing. A thumbprint or X with a witness signature is acceptable. A hand printed (not typed) signature is acceptable. When the taxpayer signs and dates the Form 2848 before the representative, the signature dates of the taxpayer(s) and representative(s) must be within 45 days for domestic authorizations and within 60 days for authorizations of taxpayers residing abroad. If the taxpayer's dated signature is more current than the representative’s signature, the 45 (or 60) day rule does not apply. If the signature dates meet this requirement, the Form 2848 may be submitted and processed at any time. Form 8821 must be received by the IRS within 120 days of the date it was signed and dated by the taxpayer only when the Form 8821 is being used to obtain tax information for a purpose other than addressing a matter with the IRS (e.g., for income verification required by a lender). This 120 day requirement does not apply to a Form 8821 submitted to authorize disclosure for assisting the taxpayer with a tax matter with the IRS. Note: The only time a taxpayer signature is not required is when a faxed Form 8821 Oral Tax Information Authorization (OTIA) is received from an internal source in the CAF function and line 7 is notated that this is an "Oral Tax Information Authorization", "Oral TIA", or "OTIA". For BMF accounts, the name and title must be notated on the OTIA of the individual granting this authority. If the Form 2848 or Form 8821 is signed by a fiduciary, (e.g., executor/administrator/trustee of a bankruptcy, trustee of a trust/conservator/ designee/guardian/receiver/personal representative/person in possession of property of a decedents estate, debtor in possession of assets in any bankruptcy proceeding by order of the court) research CC ENMOD or CC INOLE to verify that the person signing the form matches the second name line. If the name does not match CC ENMOD or CC INOLES, reject the authorization and request Durable Power of Attorney, court appointment papers, guardianship papers or Form 56.

2. Essential element 2 - Only applies to Form 2848. The representative's designation under which he or she is authorized to practice before the IRS must be present. Designation types (A - R) are listed below. In addition, the representative must list the licensing jurisdiction (state) or other licensing authority and their bar, license, certification, registration, or enrollment number, if applicable. The representative's signature and date are also required. An electronically signed, printed or stamped signature is not acceptable. For multiple representatives listed on the same form, only one signature date is required; however, all representatives must sign the Form 2848. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡The representative is required and must list certain information in the Licensing jurisdiction (state) or other licensing authority and Bar, license, certification, registration or enrollment number columns depending on their designation level. See the required entries for each Designation Level (A-R) listed in the chart below.

   Exception: An electronic signature received via the TDC platform is acceptable. Any authorization received with an electronic signature not submitted via the TDC Platform, should be rejected, refer to IRM 21.3.7.13.1(4), Reject/Return Authorizations to Third-Party.

Designation Level Requirements

A - Attorney - enter two-letter state abbreviation, e.g., "NY" for New York, in which the attorney is admitted to practice in the Licensing jurisdiction column and list the associated bar or license number on Form 2848, if any. Note: Do not reject solely for the missing bar or license number if the state abbreviation or Licensing jurisdiction (state) or other licensing authority information is provided. Note: The definition of an "attorney" is an individual who is a member in good standing of the bar of the highest court of any state, territory, or possession of the United States, including a Commonwealth, or the District of Columbia. Caution: Tribal Court advocates and Social Security disability advocates are not “attorneys.” B - Certified Public Accountant (CPA or LPA) - enter two-letter state abbreviation, e.g., "NY" for New York, in which they are licensed to practice in the Licensing jurisdiction column and their associated certification or license number in the Bar, license etc. column on Form 2848, if any. Note: Do not reject solely for the missing bar or license number if the state abbreviation or Licensing jurisdiction (state) or other licensing authority information is provided. C - Enrolled Agent - enter Internal Revenue Service (IRS) as the licensing jurisdiction and the enrollment card number in the Bar, license etc. column. Note: Do not reject solely for the licensing jurisdiction information (IRS), if the enrollment card number is provided. The enrollment card number is an eight digit number beginning with 00 or 000, for example; 00011122-EA. D - Officer - enter title of the officer, i.e., President, Vice-President, Secretary, Treasurer, etc. E - Full-time Employee - enter title or position, e.g., Comptroller, Accountant, Bookkeeper, etc. For more information, see IRM 21.3.7.5.2(10) F - Family member - enter relationship to taxpayer, e.g., spouse (husband or wife), parent (mother or father), child (son or daughter), sibling, (brother or sister). G - Enrolled Actuary - enter the enrollment card number issued by the Joint Board for the Enrollment of Actuaries. H - Unenrolled Return Preparer - Enter your PTIN. A PTIN is a nine-digit number always beginning with the alpha P(for example, P01234567). See IRM 21.3.7.5.6 for limited representation. K - Student (law, business or accounting) or law graduate practice. Enter LITC or STCP and attach copy of Authorization for Student or Law Graduate Tax Practice letter from TAS. See, IRM 21.3.7.8.5 R - Enrolled Retirement Plan Agent - enter the enrollment card number issued by IRS. Note: The Office of Professional Responsibility (OPR) may request designation level changes specific to a recorded authorization. Do not accept any CAF designation changes from any other functional areas, including Return Preparer Coordinator (RPC), Criminal Investigation (CI), and Treasury Inspector General for Tax Administration (TIGTA). Refer the requestor to OPR.

3. Essential element 3 - Acts authorized on Form 2848 or tax information on Form 8821, e.g., type of tax or tax form number, is required. Specific (or inclusive) Period(s) is/are required. Refer to IRM 11.3.3.2.1(3)(d), General Requirements for Disclosure to designee of Taxpayer. All tax periods listed on an authorization are input whether displayed on CC IMFOL/BMFOL or not. Refer to IRM 21.3.7.5.2(6).

   Reminder: If the taxpayer is not limiting their designee's authority to inspect and/or receive all confidential tax information described in column (a), (b), and (c), the taxpayer may enter not applicable or N/A in column (d) on Form 8821. This is acceptable.

   Note: Use of the four-digit year (e.g., 2008) generally is acceptable for both calendar year and fiscal year taxpayers. If the authorization does not provide a calendar year or fiscal year ending month use the year ending month as established for the entity.

4. Essential element 4 - Clear identification of the taxpayer, e.g., name, address, taxpayer identification number is required. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡Through IDRS research, the taxpayer TIN, name and address can be validated. If the taxpayer's TIN is not provided on the authorization, reject the authorization to the taxpayer for the missing information.

   Exception: International authorizations that indicate W-7 on Line 3, research IDRS to locate the ITIN. If an ITIN is found, process the authorization. If an ITIN is not found, reject the authorization to the third-party for the missing information.

   Exception: Authorizations where only the taxpayer’s TIN and Name Control are present on CC INOLE because the taxpayer has not yet been established on master file as filing a return, process the authorization after validating the TIN and name control match what is on file.

5. Essential element 5 - Clear identification of the third-party, e.g., name and address is required. A CAF number is not required. In FY 2021, Form 8821, Line 2 was updated allowing two designees rather than one. Businesses use Form 8821 with the CAF number assigned to the business. Follow"If-And-Then Chart" below

IF	AND	THEN
A business name is displayed as the first designee of Line 2 Form 8821 and an individual is listed as the second designee of line 2 Form 8821	They both provide the business CAF number	Load the business CAF number ONLY as the individual is coming in under the Businesses CAF number. Do not assign the individual a CAF number in this instance. For procedures when a Business and Individual are listed on Form 8821, see ,IRM 21.3.7.4.1
A business name is displayed as the first designee of Line 2 Form 8821 and an individual is listed as the second designee of line 2 Form 8821	The business provides the business CAF number and the individual provides their own CAF number	Load the business CAF number and the individual CAF number in this instance. For procedures when a Business and Individual are listed on Form 8821, see,IRM 21.3.7.4.1

Note: If a business entity is named as an designee authorized to receive tax information, this will include all employees of the named business entity and a list is not required. However, when a Form 8821is submitted with a list of additional designees attached and line 2 box is checked or annotated "see attached list" then each designee on the attached listing shall be entered to the CAF database as requested. The designees on the attached listing are authorized only for the tax periods and forms listed on Line 3 of the submitted authorization. If line 2 box is checked or annotated and a listing is not attached, only load the business and do not reject for the additional list. If a list of additional designees is attached and line 2 has not been annotated, process the business designee only and destroy the additional designee list as classified waste.

(1) Stamp each form or correspondence with TE Identification number and date of closing action.

(2) Validate essential elements for Form 2848 and Form 8821 to ensure processability.

(3) Code the authorization once you have determined it can be processed. The requirement to code is manager's discretion.

(4) Annotating the SDLN is always mandatory and is entered on the top portion of the authorization. The SDLN is constructed as follows:

1. Digits 1 and 2 represent the purge year. Current, prior, and future tax year/period requests, the purge year will be determined by the signed date year plus 7 years and only 3 future years can be input.

2. Digits 3 through 6 represent the control cycle processing week.

3. Digits 7 and 8 represent the location code. The location codes are listed below.

Campus	Mail and Fax	OTIA	DA
Memphis Accounts Management Campus (MAMC)	49	61 or 72	63 or 64
Ogden Accounts Management Campus (OAMC)	29	82 or 83	92 or 93
Philadelphia Accounts Management Campus (PAMC)	28	25	54 or 55

4. Digits 9 through 11 represent the blocking series. A block consists of 100 documents.

5. Digits 12 and 13 represent the document number of the blocking series. The first document begins with 00 and ends with 99 within the same purge year, control cycle, and block number. A block consists of 100 documents.

(5) Name Control (IMF) and (BMF) The Name Control of the individual or business entity will be determined by using the current name line on CC INOLES.

1. There are 3 fields on master file that provide IMF Name Controls: Current IMF N/C, IMF N/C and SSA N/C.

2. There are 2 fields on master file that provide BMF Name Controls: Current BMF N/C Prior BMF N/C.

3. There are 2 fields on master file that provide EPMF Name Controls: Current EPMF N/C and Prior EPMF N/C.

   Note: If the name and name control on the authorization does not match any of the Name and Name Controls on CC INOLES, then reject the authorization back to taxpayer for domestic and the representative for international.

(6) Fiscal Year Month (FYM)- Verify that the FYM on the authorization matches the FYM on CC INOLE. Some accounts especially business requests (e.g., 1120, 1065, 1041 etc.) have a Current FYM and a Prior FYM depending on the years requested. In addition to CC INOLE research, you must research CC IMFOLI/BMFOLI as applicable to validate the correct FYM to avoid an unpostable condition. If they do not match, you must annotate the correct FYM on the authorization and process the authorization with the correct FYM.

(7) Third-Party- The third-party's address, city, state and zip code must be present. If the street address is not present:

1. Research using CC RPINK and edit on form.

2. If after research you cannot identify or confirm the third-party's address, return the authorization for clarification.

(8) Determine the third-party designation and code to the left of the third-party name.

(9) If you receive a Form 2848 for a Form 1040 series return with Designation Level D (bona fide officer) checked for one or more representative(s), reject the Form 2848 for any such representative. Individuals do not have officers.

1. Level D should provide the title of the officer of the company in the licensing jurisdiction column, e.g., President, Vice President, Secretary, Treasurer, CEO, CFO etc.

(10) If you receive a Form 2848 for a Form 1040 with Designation Level E, (full-time employee) checked for one or more representative(s), you must research to ensure there is a IMF and BMF relationship. A full-time employee's authority to represent a taxpayer is tied to their business relationship with the taxpayer and the employee is not permitted to represent the taxpayer unless the representation relates to the operation of the business.

1. Use the If-And-Then chart below to assist in processing Level E Representation.

If	And	Then
The Form 2848 indicates Level E	The authorization provides an SSN and EIN Tax matters include both IMF and BMF issues	Search IDRS to verify if the EIN is associated with a sole proprietorship, partnership or corporation and If the EIN is associated to a sole proprietorship, process the Form 2848 for both IMF and BMF tax matters to the CAF database. If the EIN is not associated to a sole proprietorship, reject the Form 2848, requesting separate authorizations because the taxpayers are not the same and the full-time employee generally cannot represent the IMF. Exception: If the full-time employee is the named representative on Form 2848 for a partnership (Form 1065) or S Corporation (Form 1120S), the full-time employee also may represent an individual taxpayer who is a partner in the partnership or shareholder in the S Corporation.
The Form 2848 indicates Level E	The authorization provides only an SSN (no EIN) and Tax matters include both IMF and BMF issues	Search IDRS for a cross reference EIN and If the EIN is for a sole proprietorship, process the Form 2848 for both IMF and BMF tax matters to the CAF database. If cross reference EIN is not found, reject the Form 2848 to request separate authorizations, one for the IMF and one for the BMF. Note: You must have both Form(s) 2848 to process to the CAF database. In addition, both Forms 2848 must authorize the same named representative and must be signed by the same taxpayer.
The Form 2848 indicates Level E	The authorization provides only an SSN (no EIN) and Tax matters include only IMF	Search IDRS to locate a sole proprietor EIN then research CC CFINK to verify the named Level E is established for the sole proprietorship. If found, process the Form 2848. If not found, reject the Form 2848 for the associated BMF tax matters.

2. If you are rejecting the Form 2848 in situations listed above, inform the taxpayer that the POA cannot be processed as submitted due to missing information. Request the taxpayer to resubmit the rejected POA along with the BMF EIN if a POA was submitted previously for business matters or request the taxpayer to resubmit the IMF tax matters POA along with the BMF tax matters POA.

(11) Designation Level F - Family Member must specify relationship to the taxpayer in the licensing jurisdiction column on page 2 of Form 2848:

1. An individual can represent members of his/her immediate family.

2. An immediate family member includes the following: spouse (husband or wife), child (son or daughter), stepchild, parent (mother or father), grandparent, grandchild, brother, sister, stepbrother or stepsister of the individual.

3. In general, a family member such as uncle, aunt, niece, nephew or cousin are not considered an immediate family member: however, under certain circumstances, these family members may qualify. If you receive a Designation Level F and in the licensing jurisdiction column it states guardian or guardianship, a copy of the Court Appointed designation must be attached to Form 2848 to process the authorization. If the Court appointed designation is not attached, reject the Form 2848 for this missing information.

4. If the relationship information is not present in licensing jurisdiction column on page 2 of the Form 2848, reject the authorization for this missing information.

(12) If you receive a Form 2848 for Form 1040 with Designation Level G (the Enrolled Actuary), the enrollment card number must be entered in the Bar, license, certification, registration, or enrollment number column, Part II Declaration of Representative.

(13) Licensed Public Accountant (LPAs) - An individual who is duly qualified to practice as a CPA (Certified Public Accountant) in any State, territory, or possession of the United States or the District of Columbia may represent a person before the IRS unless that individual has been suspended or disbarred from practice before the IRS. In many states, a registered or licensed public accountant (LPA) has the same rights and privileges as a CPA. An LPA in these states is eligible to practice before the IRS by virtue of their public accountant's license. The following is a non-exclusive list of states where a LPA has the same rights and privileges as a CPA:

• Alabama

• Alaska

• Arkansas

• California

• Colorado

• Connecticut

• Hawaii

• Idaho

• Maine

• Montana

• New Hampshire

• New Jersey

• New York

• North Dakota

• Ohio

• Oklahoma

• Oregon

• Pennsylvania

• Rhode Island

• South Dakota

• Tennessee

• Vermont

• West Virginia

(14) LPAs in the following states do not have the same rights and privileges as a CPA (Certified Public Accountant). They are not eligible to practice before the IRS unless the LPA is also an attorney or enrolled agent, enrolled retirement plan agent or enrolled actuary. LPAs (or RPAs) in the following states are not eligible to practice as CPAs before the IRS are:

• Delaware

• Illinois

• Iowa

• Kansas

• Michigan

Note: Public Accountants in Illinois and Michigan may be known as "Registered" Public Accountants (RPA) instead of a LPA.

(15) Both lists are non-exclusive as a determination has not been made with respect to LPAs in the remaining states, the District of Columbia and U.S. Possessions.

(16) If you receive a Form 2848 from another state other than listed above and the LPA is using the CPA "B" Designation Level, give to lead or manager to contact OPR at (202) 317–6897 for a determination on whether the use of the CPA Designation Level is appropriate.

(17) Form 2848, Line 5a, Additional acts authorized and Line 5b, Specific acts not authorized may limit, or give additional, authority to the taxpayer’s representative(s).

1. If Form 2848, Line 5a, grants any authorization other than disclosure to third-party, substitute/add representative(s) or sign a return, or limits any authorization as notated on line 5b, Specific acts not authorized on theForm 2848, code an "M" (Modified) in the left margin next to box 5a. Otherwise, code a "U" (unmodified) in left margin next to box 5a.

   Caution: If the taxpayer states my representative cannot sign any agreements or consents on 5b, this would be a modification, since the form instructions state to list any specific deletion to the acts otherwise authorized in the power of attorney. Listing the acceptable reason, the representative has for authority to sign return is listed on 5a as instructed and would not be considered a modification.

2. On the KAFAD screen, the UN/MOD field is already automatically populated with a "U". If you have coded the document with an "M", change the "U" to "M"
   - For disclosure to a third-party, code a "Y" (Disclosure to third parties) in the left margin beside the representative(s) name(s).
   - For adding or substituting a representative, code a "D" (Delegate) in the left margin beside the representative(s) name(s).
   - For signature authority, code with an "S" in the left margin beside the representative(s) name(s).

   Reminder: Pursuant to Treasury Regulation Section 1.6012–1(a)(5), an individual taxpayer required to file an income tax return other than a Form 1040NR, U.S. Nonresident Alien Tax Return must indicate on Form 2848, Line 5a, that the representative(s) is authorized to sign the return and must give the specific reason for the agent's signature. See IRM 21.3.7.5.3 for the acceptable reasons.

   Note: For an Unenrolled Return Preparer (Level H), or Student (Level K), do not code a "Y", "D" or "S".

3. If there are multiple representatives listed on theForm 2848and their authorizations vary, they must be coded individually:

4. If a Form 2848, contains a combination of representatives with modified and unmodified authorizations, do not input as one document. Take the following actions:

Modified and Unmodified Authorizations

Photocopy authorization. Create a separate SDLN number for each document. Process the representative(s) information having the unmodified authority to the one document. Process the representative(s) information having modified authority to the second document.

(18) If the box to receive notices and communications on Form 2848 or Form 8821 is checked, code an "N" (notice indicator) to the left of the third-party name and address requesting to receive notices.

(1) The CAF processing sites will reject Form 2848 with a revision date prior to October 2011.

(2) The CAF processing sites will reject Form 8821 when line one, Taxpayer information and line two, designee are the same. Return all Forms 8821 to the taxpayer using Letter 861C and provide the taxpayer with the following reason for rejection:

You do not need to submit a Form 8821, Tax Information Authorization, to inspect or receive your own confidential tax information. Additionally, please note that the IRS sends all original notices or written communications concerning your account to you (the taxpayer) at your last known address.

(3) Use the CAF IAT (Integrated Automation Technologies) tools available on your IAT Client to research IDRS and process all Authorizations to CAF.

(4) Line 1, Taxpayer information, verify and enter taxpayer or business entity information. When the name on the request does not match the name shown on CC INOLES, and proper research determines the TIN is the correct taxpayer, use the name as shown on CC INOLES and update CAF information to match. Refer to IRM 21.3.7.4.

(5) Line 2, Representative(s)/ designee(s), verify and enter representative/ designee information provided on Line 2. This includes the name, address, CAF number, PTIN number, telephone and fax number when provided on the authorization.

Caution: A PTIN is a nine-digit number always beginning with alpha P (for example, P01234567). Do NOT enter a PTIN that contain less than nine-digits, (for example, P012345).

1. If the representative/ designee has not provided their CAF number on the authorization, complete research, using CC RPINK prior to assigning a CAF number.

2. Line 2 of Form 2848 and Form 8821 includes a check box for the representative/ designee to receive notices and communications. If the box is checked to receive notices then enter the appropriate "N" code to allow the representative/ designee to receive copies of taxpayer notices.

   Caution: No more than two representatives/ designees can be authorized to receive notices.

(6) Line 3, Acts authorized/Tax information, verify and enter tax matter information. Input MFT code of the tax form along with the year(s) and/or period(s) requested.

(7) Line 4, Specific use, is not loaded to the CAF. Treat as classified waste.

(8) Line 5a, Additional acts authorized, Form 2848, verify Additional acts authorized information which allows the taxpayer to grant additional authority. Line 5b, Specific acts not authorized, may limit authority to the representative(s). Pursuant to Treasury Regulation Section 1.6012-1(a)(5), an individual taxpayer required to file an income tax return other than a Form 1040NR must indicate onForm 2848, Line 5a, that the representative(s) is authorized to sign the return and must give the specific reason for the agent’s signature. The acceptable reasons that should be placed on Line 5a, Additional acts authorized, of Form 2848 are:

• Disease or injury,

• Continuous absence from the U.S. (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return, or

• Specific permission is requested of and granted by the IRS for other good causes.

Note: While the instructions to the form provides specific language that could be used to properly grant the authority of the third-party to sign the return, the language in the instructions is not the exclusive language to be entered on the form, if the taxpayer expresses the intent to have the third-party to sign on their behalf for a valid reason under the regulation permitting them to grant that authority. Thus, any text provided by the taxpayer that includes intent is acceptable.

(9) Line 6, Form 2848, Retention/revocation of prior power(s) of attorney or Line 5 Form 8821, Retention/revocation of tax information authorization.

1. If Line 6, Form 2848 or Line 5Form 8821 is not checked, input action code R in the TYP ACT field to revoke all previous existing authorizations.

2. If Line 6, Form 2848 or Line 5 Form 8821 is checked, a copy of the existing authorization or correspondence from the taxpayer stating they want to retain an authorization must be attached. Input action code "A" to add the authorization, do not use action code "R" to revoke or replace.

3. If Line 6, Form 2848 or Line 5 Form 8821 is checked, and a copy of the existing authorization or correspondence from the taxpayer is not attached, reject the authorization. Research the CAF prior to rejection to verify an authorization is recorded that may need to be retained. If there are no authorizations recorded on CAF then process the authorization without regard to the box being checked.

(10) Line 7, Form 2848 and Line 6Form 8821, verify the Taxpayer's signature, signature date and title information. Enter the taxpayer's signature date of the authorization to CAF.

1. For business accounts, a signature, date and title is required. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

2. For minor children signature requirements, see IRM 11.3.2.4.10, Minors.

(11) Part II of Form 2848 provides representative information. Verify the representative(s) enters his/her designation, licensing jurisdiction (state), Bar, license, certification, registration, or enrollment number (if applicable), signature and date. See IRM 21.3.7.5.1, Essential Elements of Form 2848, for designation listing. If this information is missing, follow IRM 21.3.7.13 for rejection procedures.

(12) Process each representative as a separate transaction. If information is missing for one representative, timely process all other representatives listed prior to rejecting with the IAT Letter tool Correspondence Letter 861C, Power of Attorney, Form 2848 or Form 8821 Incomplete for Processing. Take the following actions:

1. Make a copy of the Form 2848 or Form 8821 . The original incoming authorization will remain at IRS and the copy of the authorization will be returned to the representative for domestic or international authorizations, when representative information is missing.

2. Process the representative(s) that has provided the required information.

3. Annotate "Processed" next to the representative recorded to the CAF. Apply appropriate coding and SDLN number.

4. Reject the copy of the authorization, requesting the missing information to process the authorization.

(13) Form 2848, provides a PIN box near the signature line on revisions prior to July 2014. This box was for a signature authorization on all previously submitted e-services Disclosure Authorization (DA) transmissions only.

(14) If all essential elements are present, processForm 2848and Form 8821.

(15) For processing domestic authorizations, refer to Exhibit 21.3.7-5, U.S. State Codes. For international authorizations, refer to IRM 21.3.7.7.1, International Processing.

(1) Only the taxpayer can grant a recognized representative the additional authority to substitute or delegate authority. The notice of substitution or delegation must be signed by the representative appointed on the power of attorney. See 26CFR §601.505(b)(2), Conference and Practice Requirements; Statement of Procedural Rules. Additionally, the notice of substitution must be submitted in accordance with the below requirements or be returned to the recognized representative.

• The notice must be submitted with a copy of the original power of attorney reflecting the authority to delegate.

• The new representative must meet Circular 230 criteria.

• The notice must specify the new representative's name and mailing address.

• If there is more than one representative, the designated representative to receive notices must be clear.

(1) The Centralized Authorization File (CAF) function has discovered that certain individuals have tried to gain access to taxpayer account information by filing fraudulent authorizations such as Form 2848, Power of Attorney and Declaration of Representative, and Form 8821, Tax Information Authorization. For this reason, Accounts Management has ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to establish a process for CAF employees to refer authorizations with suspicious characteristics for further review.

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5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) Once a CAF employee identifies a "suspicious" authorization ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

1. Do Not process the authorization(s).

2. Provide the document(s) to your manager and/or lead as designated by your site for review of the potentially "suspicious" authorization(s).

Note: Authorizations received in EFS or TDC should be closed out in both systems and the Case ID forwarded via e-mail to the manager and/or lead as designated by your site for review. A case history is required in both system before closing the case (eg., potentially suspicious authorization, no further action is required. The designated site staff should add the case to the suspicious log file with the Case ID number).

3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

4. Each CAF site will add the following information to their respective CAF Suspicious Log:

• Date of Discovery,

• EFS or TDC Case Id number

• CAF Number,

• Form Number (Form 2848 or Form 8821),

• Representative/ designee Name,

• Taxpayer TIN and Name, and

• Any pertinent comments, if applicable.

(4) All identified "suspicious" authorizations are reviewed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) Each CAF site must review the "returned" referral log once it has been marked "REVIEWED".

1. Any case marked "ok to process" will be processed to the CAF Database within 3 business days.

Note: For authorizations received via EFS or TDC you must go back into the system and reopen these cases. The case should be worked and closed on the system the authorization was received in.

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(1) The Unenrolled Return Preparer (designation Level H) can only file a Form 2848 if the representative prepared and signed the tax return for the year(s) or periods(s) submitted and the return is under examination with the IRS.

(2) The October 2011 revision of the Form 2848 added the Level I designation for Registered Tax Return Preparer. On Feb. 11, 2014, the U.S. Court of Appeals for the District of Columbia Circuit upheld the decision of the lower court in the case of Loving vs. IRS, finding insufficient statutory support for the IRS’s regulation of federal tax return preparers. This court decision removes the Level I, Registered Tax Return Preparer designation. If the CAF function receives a Level I designation for processing, it shall be treated as a Level H, Unenrolled Return Preparer.

(3) Beginning January 1, 2016, Unenrolled Return Preparers, Level H, must participate in the Annual Filing Season Program (AFSP). For returns prepared after December 31, 2015, the only Unenrolled Return Preparers who may represent taxpayers are those who participate in the IRS AFSP and only in respect to a return they prepared.

1. The Annual Filing Season Program is a voluntary program that allows limited practice rights for return preparers.

2. The IRS issues an Annual Filing Season Program Record of Completion to return preparers who obtain a certain number of continuing education hours in preparation for a specific tax year.

3. Annual filing season program participants do not have unlimited practice rights. Their rights are limited to representation of clients whose returns they prepared and signed, but only before revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service. They cannot represent clients whose returns they did not prepare and sign, nor can they represent clients before the collection or appeals functions.

4. The AFSP record of completion is not required to be attached to the Form 2848 submission for processing to the CAF database.

(4) The Form 2848 requests the representative to provide a valid PTIN. The inclusion of this information on the Form 2848 is an aid to agency personnel verifying certification status and is a required element for processing to CAF. The CAF employee will enter the PTIN onto the CAF database. The PTIN is a required field when input is in conjunction with a Level H designation authority.

(5) All Level H authorizations must be researched to ensure eligibility. Take the following steps to ensure that the Level H representative can be added to the CAF database:

1. Verify the taxpayer/business name on the Form 2848 matches with information found using CC INOLE.

If the information matches on CC INOLE, proceed to the next step. If the information does not match on CC INOLE, return the Form 2848 to the taxpayer using the IAT Letter tool, Correspondence Letter 4527C, stating we cannot verify the taxpayer's entity information. In addition, input a narrative on AMS documenting the rejection.

2. Verify the tax year(s) or period(s) are under examination, e.g., FRZ -L, TC 922 or TC 925, is present on the tax module using CC TXMOD. Use CC IMFOL or CC BMFOL, with definer I or T, if CC TXMOD is not available.

3. Verify that a PTIN exists on the module indicating a paid preparer using CC RTVUE, CC BRTVU or CC TRDBV.

4. Verify the PTIN found during research in paragraph (c) above with the PTIN provided on the Form 2848. Ensure the PTIN number belongs to the PTIN holder using CC RPVUE located in paragraph (c) above.

(6) After research is complete, follow below to determine if the Form 2848 should/should not be processed to the CAF database.

(7) Level H representation cannot be granted the following authority:

1. The power to sign tax returns or extensions of period of limitations.

2. The authority for future periods.

3. The authority to delegate or substitute.

4. The authority to disclose to third parties

5. The authority to represent for civil penalties

(8) Accept a note/letter or oral information from the taxpayer saying that the representative prepared the original return. We can also accept a photocopy of the original return indicating that the representative prepared the original return. In addition, CAF can accept documentation that proves a return is under examination either by note/letter stating the taxpayer requested an examination reconsideration or a copy of a proposed letter of examination from the IRS.

(1) Authority for Form 706 is limited to Designation Levels A, B or C.

(2) Refer to IRM 21.3.7.5.2,Form 2848 andForm 8821, Screening, Coding and Editing for applicable instructions.

(1) When a photocopy of Form 706 is received, process photocopied pages one and two of Form 706 to the CAF.

(2) When an original Form 706 is received, photocopy pages one and two of Form 706for processing to CAF, prior to shipping. Forward the original Form 706to KCSPC at the following address:

IRS - KCSPC

MS 6052

Kansas City, MO 64108

(3) When an authorization on Form 2848 is received listing a combination of Form 706 issues and other tax matters, e.g., Form 1040 issues, process as a Form 2848using one SDLN.

(4) Any authorization processed for Form 706 is maintained in the C-Site at Kansas City. Use a SDLN with a purge year of 15 years from the signed date year. Clearly indicate Form 706 on the transmittal so that the C-Site in Kansas City can store it appropriately.

(5) Additional information on Form 706, processing is inIRM 3.11.106.3, Tax Information Authorization (TIA) - Form 706 Only.

(1) Memphis and Ogden CAF Functions will fax all International receipts, other than bulk inventory, to Philadelphia Campus for processing within 24 hours. International bulk inventory, if received, will be mailed to Philadelphia Campus within 24 hours of receipt. Use the following identifiers to determine an International Form 2848or Form 8821:

• APO or FPO address;

• Form 2848 or Form 8821, either the taxpayer or representative have a foreign address, including American Samoa, Guam, the Virgin Islands or Puerto Rico;

• Taxpayers filing Form 2555, Form 2555–EZ or Form 4563.

• Line 3, Tax matters, on Form 2848 or Form 8821 indicates a Form 1040NR only;

• Line 3, Tax matters, on Form 2848 or Form 8821 indicates a Form 1040NR or Form 1040A with a W-7 issue;

• In lieu of a SSN, the Individual Taxpayer Identification Number (ITIN) assigned by IRS is used on Line 1, Taxpayer Information, on Form 2848or Form 8821. An ITIN number begins with a "9", e.g., 900–00–0000, and the middle ITIN digits range from 50-65, 70–88, 90–92 and 94–99, See IRM 3.21.263.2(5), IRS Individual Taxpayer Identification Number (ITIN) Real-Time System (RTS);

• All Form 2848 (SP) and Form 8821 (SP).

(1) The taxpayer's representative will be the first option when additional contact is needed because of missing or incomplete information, as most International taxpayers reside abroad and their representatives practice in the United States. See IRM 21.3.7.13.2, Rejecting Missing/Incomplete Authorizations for guidelines.

(1) Receipts received in the CAF Functions are processed first in first out (FIFO), regardless of the method used to submit the authorization.

(2) All receipts will be processed within 5 business days, including bulk receipts.

(3) All receipts must be date (automated or manually) stamped.

(4) When fax receipts are dated and time stamped via the fax machine, no further action is required as evidence of receipt.

(5) Receipts received before 2:00 p.m. local time are considered received on the current day. Receipts received after 2:00 p.m. local time are considered received the next business day.

(6) Use the IRS received date that is stamped on the authorization. See IRM 21.5.1.4.2.4, Received Date Determination.

(7) When unusual circumstances arise, or results from a systemic issue, and you cannot meet the time frame established above, contact the Headquarters CAF analyst for potential re-routing of work.

(1) The International CAF Function will receive Form 2848, Written Statement POA and Form 8821, in bulk shipments of at least 50 from one mailing source. This source can be a single representative, multiple representatives or an accounting/law firm. These authorizations have specific handling and processing/procedures. These procedures were implemented to provide our customers with quality service and timely processing. They include, but are not limited to the following actions:

• Initial examination of these cases is performed by the lead/manager to ensure all essential elements are in place to begin processing.

• Special processing procedures/instructions are forwarded to team examiners and quality reviewers (PAS). These procedures instructions are mutually agreed upon by the International CAF Function and PAS Quality Function before processing begins (e.g., the addition and/or deletion of specific duties for a specific representative. The utilization of a signature date during processing).

• Batched in packs of 50 cases each.

• Stamp the first case in each pack. The stamp date is the signature date agreed upon by the International CAF Function and PAS Quality Function.

• Besides SDLN (Source Document Locator Number), limited to very little or no coding. If you choose to code, only code the first document.

(1) Most large shipments of Form 2848 and Form 8821 received in Philadelphia have a specialized document (Written statement POA) attached to the authorization. This document outlines specific acts granted to the representative(s), by the taxpayer, however, theForm 2848must have the Additional acts authorized listed on Line 5a. This document (Written statement POA) is mainly used for the verification of the taxpayer(s) and representative(s) signature.

(2) If a Written Statement POA is attached to a completed Form 2848, record the authorization to CAF using the representatives signed date on Form 2848.

(1) Form 944, Employer's Annual Federal Tax Return, MFT 14, is an annual return. Some business filers qualify for this annual form in lieu of filing Form 941, Employer's Quarterly Federal Tax Return. The employer must be notified by the IRS of their eligibility to file Form 944. Form 941and Form 944 are interchangeable per disclosure guidelines. Master File will send a record to the CAF program indicating that the taxpayer has opted to stay as a Form 941 filer or opted to be a Form 944 filer. At this point, the CAF program will recognize the form the taxpayer has accepted and purge the remaining Form 941 or Form 944 that was not chosen.

(1) There are two types of Civil Penalties which may be processed to the CAF database:

1. MFT 55 applies to civil penalties assessed against individuals (SSNs).

2. MFT 13 applies to civil penalties assessed against businesses (EINs).

(2) If the following terms, for example, are listed on Form 2848 or Form 8821, process as civil penalty :

• Form 8278,

• Computation and Assessment of Miscellaneous Penalties,

• Form 2749,

• Trust Fund Recovery Penalty (TFRP)

• CVLPN, and/or

• Penalty.

(1) The Affordable Care Act (ACA), also known as the Health Care Law, was signed into law in March 2010. It contains comprehensive health insurance reforms for both individuals and employers. Under the ACA, individuals must have minimum essential coverage, qualify for an exemption, or make a shared responsibility payment (SRP).

(2) The following MFTs are used for ACA processing. This allows for the posting to the CAF database when indicated on a third-party authorization.

• MFT 35 - Individual Shared Responsibility Payment, valid for SSN, 201401-12 through 201801-12.

• MFT 65 - Mirrored account of MFT 35 above, valid for SSN, 201401-12 through 201801-12

Note: Authorizations received for individuals with (SRP) listed on the description matter line for tax years after 201812 should NOT be loaded to CAF database, (SRP) was not extended after 2018.

• MFT 43 - Employer Shared Responsibility Payment, valid for EIN, 201512 only and greater

• MFT 79 - Insurance Provider Fee, Form 8963, valid for EIN, 201409 only and greater

(3) For MFT 35/65, use the table below to determine if the Individual Shared Responsibility Payment (SRP) should be entered to the CAF database.

(4) For MFT 43, use the table below to determine if the Employer Shared Responsibility Payment should be entered to the CAF database.

(5) For MFT 79, use the table below to determine if the Form 8963, Insurance Provider Fee, should be entered to the CAF database.

(1) General/durable POA authorizations generally do not provide a TIN, address or specific tax matters. They customarily grant authority to handle all legal matters concerning tax matters, financial transactions and real estate transactions. See Publication 216, Conference and Practice Requirements, Treasury Regulation Section 601.503(b)(4).

(2) When a General Durable POA is received and no TIN, address or contact information is present, treat as classified waste. If you can locate contact information either within the General Durable POA or if the mailing envelope is attached with a return address, send the General Durable POA to the return address as stated on the envelope and request theForm 2848.

(3) If a General Durable POA is attached to a completed Form 2848, record the authorization to the CAF using the representative(s) signed date on Form 2848. The durable representative signs Form 2848, naming them as the authorized third-party.

(4) If you can determine a General Durable POA is needed and it is not attached to a completed Form 2848, Power of Attorney and Declaration of Representative, return theForm 2848 to the originator and request the General Durable POA.

(1) Taxpayers have the right to be told that if they cannot afford to hire a representative, they may be eligible for assistance from a Low Income Taxpayer Clinic (LITC).

(2) A student or law graduate who works in a Low Income Taxpayer Clinic (LITC), see IRC 7526, or Student Tax Clinic Program (STCP) and is supervised by a practitioner may request permission to represent a taxpayer before the IRS. Per Delegation Order 25–18 (Rev. 5), see IRM 1.2.2.15.18, the Taxpayer Advocate Service (TAS) has the authority to issue special appearance authorizations. An eligible law graduate is an individual who graduated from law school within the past two (2) years who has not yet been admitted to the bar of any state, territory, or possession of the United States, including a Commonwealth or the District of Columbia.. An individual who has applied to sit for the bar but has not been allowed to sit due to character, fitness, or moral qualifications, does not meet the definition of a qualified law graduate. Similarly, an individual who has been denied admission to a bar due to character, fitness, or moral qualifications does not meet this definition of a qualified law graduate. Students and law graduates must attach a copy of the Authorization for Student/Law Graduate Tax Practice letter authorizing practice before the IRS when submitting a Form 2848 to the CAF Function for processing.

(3) The Designation Level to be used to process an authorization for students is Designation Level K.

(4) Students/law graduates representations remain on the CAF for a total of 130 days. When students/law graduate’s representatives require additional time beyond the 130 days, the Low Income Taxpayer Clinic (LITC) Director must request TAS to issue a new Authorization for Students/law graduates Tax Practice letter extending the time for student authorizations for one or more students/law graduates. Students/law graduates must then submit a new Form 2848 along with the new Authorization for Students/law Graduates Tax Practice letter.

(5) Students/law graduates who have been granted the authority to practice by a special appearance authorization from TAS may, subject to any limitations set forth in the letter from TAS, fully represent taxpayers before any IRS office and are eligible to perform all acts listed on a properly executed Form 2848.

(6) Clinics are authorized to substitute or add students/law graduates after their Authorization for Student/law Graduate Tax Practice letter is granted. However, another student/law graduate roster is not created. Therefore, the clinic should simply attach a copy of their letter from TAS to show the clinic is approved. This should be deemed satisfactory by CAF personnel.

(1) On occasion, to identify assessments against an individual taxpayer on a joint module, a mirrored account may be generated. The mirrored account will post as a MFT 31 or MFT 65. One or more of the following situations may result in a mirrored account:

• Bankruptcy

• Offer in Compromise

• Restitution Related

• Tax Court (may include Examination, Appeals, Automated Underreporter)

• Innocent Spouse (Form 8857), Request for Innocent Spouse Relief

• Exam agreed / unagreed cases

• Taxpayer Assistance Order (TAO)

• Manually Monitored Installment Agreement

• Currently Non-Collectable (CNC)

• Split/Transfer Liability

• Separate Assessment

(2) You must load the authorization to MFT 31, MFT 35 and/or MFT 65 in addition to MFT 30 if it is present for the years/periods requested. For more information, see IRM 21.3.7.8.3(3).

(1) BMF Accounts are only worked in the Ogden (29) and Cincinnati (17) sites. Please follow instructions below for routing of attached correspondence. If you receive a Form 2848 or Form 8821 with an attached listing of subsidiaries of the EIN listed on the form:

• Process EIN on Form.

• Look on SUMRY for Large Corporation Indicator (LCI) to determine correct routing for the attached listing.

• If indicator is 29 (Ogden), route attached listing with copy of processed Form to Ogden LCI Unit, Mail Stop 6731 or 6732.

• If indicator is 17 (Cincinnati), route attached listing with copy of processed Form to Cincinnati LCI Unit, Mail Stop 537G.

(1) For Form 5500, Annual Return/Report of Employee Benefit Plan, Form 5500SF, Annual Return/Report of Employee Benefit Plan Short Form or Form 5500EZ, Annual Return of One Participant (Owners and Their Spouses) Retirement Plan, use MFT 74 for processing the authorization.

1. Process the MFT 74 with a "P" at the end of the EIN.

2. Use the plan number located in the last column of Line 1 on Form 2848 or Form 8821.

3. If the plan number is not on the Form 2848 or Form 8821, research CC INOLES to obtain the plan number. If more than one plan number is present or a plan number cannot be located, reject the Form to request the correct plan number. See IRM 21.3.7.5.2 (6) If-And-Then chart.

4. The CAF database validates the plan number of Employee Plan Master File (EPMF) transactions during NAP processing to eliminate unpostables.

(2) For Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, use MFT 76 for processing the authorization.

1. An EIN or SSN is permissible for processing Form 5330 (MFT 76).

2. Process the MFT 76 with an EIN or input a "V" at the end of an SSN.

3. The EIN or SSN and plan number is a required field. If no plan number is provided, use 999 in the plan number field.

4. Each plan year must be processed separately.

(3) Determine if authorization refers to both "returns and applications/qualifications," or whether it applies to "applications/qualifications", Form 5300, Application for Determination for Employee Benefit Plan, Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans, and Form 5310, Application for Determination Upon Termination.

(4) If the authorization is for both Forms and applications/qualifications:

1. Photocopy the authorization.

2. Record the Forms portion of the authorization.

3. Note the SDLN on the photocopy and place with completed work.

4. Refer to IRM 21.3.7.8.9 for sending the original document.

(1) The Ogden Accounts Management Campus (OAMC) processes authorizations for EOs. Only authorizations related to EO returns are recorded on the CAF.

(2) If a POA, referring to EO applications or qualifications (Form 1023, Form 1024, Form 1028 is received, send it to:

Internal Revenue Service

PO Box 2508

Room 4024

Cincinnati, OH 45201

(3) If the authorization is for both Forms and applications/qualifications:

1. Photocopy the authorization.

2. Record the Forms portion of the authorization.

3. Note the SDLN on the photocopy and place with completed work.

4. Send the original document to the address above.

(4) If a POA is received in CAF for processing and refers to a Tax Exempt Bond (TEB) matter (Form 8038 series), it must provide a report number for the period listed. The report number is entered into the "plan number" field on the CAF input screen. This field is used to capture both plan and/or report number. If the report number is missing, reject the POA.

(1) All Blind Trust Authorizations are worked by the Ogden CAF Function.

(2) Blind trust POAs are coded with a "1" to the left of the taxpayer’s signature. A "B" must be entered in the Blind Trust Indicator field.

(3) Only one third-party may be established with the blind trust indicator for each module authorized. If the blind trust POA authorizes more than one third-party, establish the POA with an "M" to show it is modified. Set the blind trust indicator for the first third-party listed and enter any other third-party listed.

(4) Blind trust POA/TIA to be processed to the CAF database is tax period specific.

(5) Only one representative is authorized to receive and inspect the blind trust’s tax information. See IRM 3.28.3.6.2.1, Document Perfection Procedures.

(1) When the CAF Function receives authorizations regarding Form 2553, Election by a Small Business Corporation.:

• If listed as a tax matter on Form 2848 or Form 8821, consider as classified waste.

• If received attached to Form 2848, or Form 8821, annotate "Not Recorded on CAF" on the authorization document and route to:
  Ogden Correspondence Control/Entity Control
  1973 No. Rulon White Blvd.
  M/S 6273
  Ogden, UT 84201

(1) Specific use authorizations generally are not recorded on the CAF database. These authorizations must be provided by the representative with each contact with the IRS.

(2) Specific use authorizations generally do not have an MFT and tax period. They include but are not limited to:

• Form SS-4, Application for Employer Identification Number

• Form W-2, Series

• Form W-4, Employee’s Withholding Allowance Certificate

• Form W-7, Application for IRS Individual Taxpayer Identification Number

• Form 843, Claim for Refund and Request for Abatement

• Form 966, Corporate Dissolution or Liquidation

• Form 1096, Annual Summary and Transmittal of U.S. Information Returns

• Form 1098, Mortgage Interest Statement

• Form 1099, Series

• Form 1128, Application to Adopt, Change or Retain a Tax Year

• Form 2553, Election by a Small Business Corporation

• Form 4361, Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners

(3) Specific use requests should be treated as classified waste.

(1) This section explains the instructions on how the CAF Function will research and resolve IMF, BMF and EPMF Unpostable Conditions (UPCs).

(2) Each IDRS transaction is subject to a series of validity checks prior to posting to the Master File.

(3) A transaction is deemed unpostable when it fails to pass any of the validity checks. The unpostable condition is returned to the originating campus for corrective action(s).

(4) There are Individual (IMF), Business (BMF), and Employee Plan (EPMF) unpostables (UPCs). Proper research must be conducted, prior to processing a third-party authorization, to prevent an unpostable condition from occurring.

(5) All CAF functions must work their unpostable listing each week.

(1) The IRS accepts non-written or oral consents for disclosure of tax information only for the purpose of resolving federal tax matters.

(2) The OTIA is the oral equivalent of Form 8821, Tax Information Authorization.

(3) The taxpayer’s identity is authenticated by the CSR per IRM 21.1.3.2.3, Required Taxpayer Authentication, satisfying the requirement that the IRS confirms the identity of the taxpayer. The CSR must prepare a Form 8821. The CSR will notate on the signature line, "Oral Tax Information Authorization" to alert the CAF function that a signature is not needed.

(4) Upon receipt of a Form 8821 notated in the signature line “Oral Tax Information Authorization or ORAL TIA”, the CAF examiner will:

1. Research the designee designated to determine if a CAF number exists or will be assigned.

2. Secure and input authorization information, using Form 8821, Tax Information Authorization.

3. Assign SDLN and include this OTIA type of authorization in your regular batch of work.

(1) The Office of Professional Responsibility alerts the point of contact (POC) at the Memphis CAF Function via E-mail when a disciplinary action occurs and a CAF status must be updated. Only the Memphis CAF Function POC is authorized to make changes to the representative's eligibility status. Types of disciplinary action include:

• Suspension

• Disbarment

• Ineligible

(2) The Memphis CAF Function POC must process any eligibility status change requests from OPR within 2 business days of the E-mail notification from OPR.

(3) The CAF POC must maintain a print of each E-mail notification received from OPR by received date, for a period of three years.

(4) Once processed, the CAF database provides servicewide notice and ensures powers of attorney submitted by a third-party not eligible to practice (identified through official notice) are rejected from processing.

(1) If the representative is listed as suspended, disbarred, or ineligible do the following:

1. Do not input a Form 2848 signed by a suspended, disbarred, or Ineligible third-party. Instead, give the document and a print of the CC CFINK screen to the team manager or lead.

2. The CAF Function manager must initiate contact with OPR to advise of the actions taken, provide supporting documentation upon request, verify the status of the third-party, and assist OPR in any further action. OPR may be contacted at the following e-mail address ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . This e-mail address is strictly for internal use only. Do not include this e-mail address in any communication with the taxpayer or the practitioner.

3. If OPR states the third-party is not suspended, disbarred, or ineligible, immediately remove the action or practice code from the third-party’s CAF number record and process the authorization.

4. If OPR verifies that the third-party is still currently suspended, disbarred, or ineligible, do not process the authorization.

5. Forward the original, unprocessed Form 2848 to OPR along with a memorandum explaining the situation, so that OPR can take the appropriate action.

6. Send a copy of the unprocessed Form 2848 to the taxpayer.

Technical Leads should follow the procedures in the table below for Enrolled Agents that are marked as ineligible in CAF.

(2) A representative currently under suspension/disbarment from practice before the IRS or whose enrollment/license is inactive, may submit a Form 8821, if it is properly executed by the taxpayer. However, the individual under suspension/disbarment/ineligible may not appear on behalf of the taxpayer, represent the taxpayer, or in any way advocate for the taxpayer. Form 8821 authorizes the individual to receive taxpayer information only.

(1) All Revocations and Withdrawals must be in written format. A oral revocation/withdrawal cannot be accepted.

(2) The statement of revocation or withdrawal must indicate that the authority of the POA or TIA is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative/ designee as acceptable.

(3) A listing of clients and respective TINs with a cover sheet requesting withdrawal by a third-party is acceptable only if the third-party provides a signed and dated written statement requesting withdrawal from representation on the noted clients and the third-party clearly identifies the clients requiring withdrawal.

(4) If a revocation or withdrawal is received for an authorization not recorded on the CAF database, treat as classified waste.

(1) Check CC CFINK and note period(s) involved including period(s) that may be on the retention register.

(2) Correspondence must be generated to each party affected by the revocation action. Send the taxpayer correspondence confirming the completion of the request and send correspondence to the third-party advising that the authorization has been terminated.

(3) Upon deleting the authorization:

1. Document the action in Accounts Management Services (AMS) as a history item and include the following:

• Revocation

• IRS received date of revocation request

• Third-Party name control

• CAF number

• Applicable Form number

• Years and periods that were deleted

• SDLN

• Letter 2675C and

• Any other pertinent information about the case.

2. Access CC CFINK using taxpayer’s TIN and print the screen for reference to use when deleting records.

(4) Use IAT Letter tool to send Letter 2675C, Power of Attorney Termination Response, to:

1. Taxpayer

2. Each third-party being revoked or withdrawing.

   Note: To generate letters to additional third parties, put a "Y" or a "D" in the CAF field of the Letter 2675C, Power of Attorney Termination Response.

(5) The Letter 2675C must include the tax periods that were removed because of the revocation/withdrawal request.

(6) Delete the authorization, using the CC CFINK screen printed above. Review CC CFINK to ensure all appropriate tax periods are deleted. Attach a copy of the CC CFINK screen to the revocation/withdraw identifying the SDLN.

1. Highlight the SDLN on the printed screen,

2. Write "Revoke" or highlight "Withdraw/Revoke" on the printed screen, and

3. Stamp with TE Identification number or IDRS stamp.

(7) Revocation and withdrawal attachments are maintained by the CAF Function for 10 business days prior to shipping to C-Site in Kansas City. This allows time to access the revocation or withdrawal if submitted in error.

(8) Process and maintain revocation and withdrawal requests received within the EFS platform. All required documents MUST be uploaded and saved in EFS. You must utilize the original SDLN for the Revocation/Withdrawal received and notate AMS that the document is stored in EFS. Documents processed prior to EFS can also be processed and stored via EFS.

(9) When an authorization submitted through OTIA is revoked or withdrawn, the CAF database screens reflecting the authorization record must be printed as the facsimile original authorization. The revocation/withdrawal is attached to this print prior to sending to C-Site in Kansas City.

(10) If a revocation/withdrawal request relates to a Third-Party designee or Checkbox authorization, forward to Accounts Management Paper Adjustment function to reverse the checkbox indicator.

(1) When a CAF 77 listing is received in a CAF Function for processing, use the IRS received date that is stamped on the CAF 77 listing and notate the employee IDRS number who is working the listing. Upon completion of the CAF 77 listing, the listing will be maintained for 7 years by the processing CAF function.

(2) When withdrawal is clearly identified by the representative, revoke all years and forms from each taxpayer's account. (This must be done before generating a letter to the taxpayer.)

(3) Use the IAT letter tool to send Letter 2675C, Power of Attorney Termination Response, to the taxpayer.

(4) Document the action in Accounts Management Services (AMS) as a history item and include the following:

• CAF 77 Revocation;

• Date of listing (IRS received date);

• Signature date of original SDLN;

• Third-party name control;

• CAF number;

• Applicable Form number;

• Years and periods that were deleted;

• SDLN;

• Letter 2675C, and

• Any other pertinent information about the case.

(5) When the batch is complete, return to the Work Lead.

(1) If contact with either the taxpayer or the third-party reveals there is no longer an association with the taxpayer, do the following:

1. Request a statement of revocation which may be mailed or faxed to the CAF Function for removal of the third-party from the taxpayer’s account record.

2. Correct the address, if needed. Do not "U" code the third-party.

(1) If undeliverable mail or other correspondence indicates a third-party is deceased, take the following actions:

1. Access the representative record, using CC KAFRMR and the CAF number, and input indicator "E" for deceased on the third-party record.

2. Input the date the record was updated as the signature date.

3. Treat the undeliverable item as classified waste.

(1) The CAF Function must solicit the third-party for corrective action(s) by correspondence when any of the following information listed below is missing:

1. Third-party dated signature.

2. If information is missing for one representative, timely process all other representatives listed prior to rejecting with Letter 861C, Indicate "processed" next to the representative input to the system.

3. Representative Designation, Licensing jurisdiction (state) or Bar, license, certification, registration or enrollment number (if applicable).

4. Third-party attempting to act outside authority granted, e.g., redelegation or substitution.

5. Authorization indicates retaining third parties from earlier authorization but copy of original authorization not attached.

(2) If the Form 2848 or Form 8821 is valid but unprocessable, reject the form using the IAT Letter tool Correspondex Letter 861C. Use the IAT Letter tool and standard scenario when appropriate. If the standard rejection scenarios, as shown below, do not apply, use an open paragraph.

(3) If a Form 2848 with a revision date prior to October 2011 is submitted after March 1, 2012 (IRS date stamped March 2, 2012 or later), the authorization will be returned to the representative requesting that a re-submission of the Form 2848, with an October 2011 or later revision is required. See, IRM 21.3.7.5.3(1) for more information.

(4) When an authorization is returned to the representative, input an Issue to Accounts Management Services (AMS) on the taxpayer's account. Be sure to include:

• the representative's name control (and CAF number if available). If CAF number is unavailable, include the representative's full name

• type of form returned

• tax period(s)

• brief reason why the form is being returned (rejected)

(1) If information is missing for one or more of the representatives and information is complete for others, timely process the processable representative(s) listed prior to rejecting for the missing information. If a Form is only partially processed, annotate "Processed" next to the name and address of the representative(s) processed.

(2) When rejecting the original authorization(s) back to the taxpayer or the third-party representative, always cross out the IRS received date stamped on the authorization. This will ensure that the most current received date is used when the authorization is resubmitted to the CAF function for processing.

(3) When an authorization is returned to either the taxpayer or the representative, input an issue to the taxpayer's account using AMS (Accounts Management Services). Include the representatives name, type of Form returned, tax period and in one sentence, include why the Form is being returned. This includes partial rejections.

(1) CP 548, Change to your Representative, was a systemic notice generated from the CAF system to notify the taxpayer of a change to their third-party representative. There are six types of notifications, currently suspended from use until further notice and they are as follows:

• CP 548 A, Disbarred, reserved for OPR

• CP 548 B, Suspended, reserved for OPR

• CP 548 C, Undeliverable, reserved for CAF

• CP 548 D, Deceased, reserved for CAF

• CP 548 E, Retired, reserved for CAF

• CP 548 F, Ineligible, reserved for OPR

• CP 548 G, Terminated, reserved for RPO

(1) The following is a list of approved correspondence letters for use by the CAF functions. Sites should not use quick notes or locally developed letters without Headquarters authorization.

1. Letter 861C - Power of Attorney, Tax Information Authorization and/or United States Estate Tax Return (Form 2848, Form 8821, or Form 706 ) Incomplete for Processing, will be used when:
   - An authorization is incomplete for the taxpayer, or
   - An authorization is incomplete for a third-party.

Note: Use the IAT Letter tool and the appropriate standard scenario when appropriate. If the standard rejection scenarios do not apply, an open paragraph can be used, refer to IRM 21.3.7.13.1, Standard Rejection Scenario Chart.

2. Letter 1727C - Power of Attorney Representative Number, will only be used:
   - To advise the third-party of CAF number(s), or
   - To refer third-party to the Freedom of Information Act (FOIA) client listing request procedures.
   

3. Letter 2475C - Address Change Request, will be used:
   - When a change of address is indicated, or
   - To obtain corrected information regarding the third-party.
   

4. Letter 2673C - Representative/Taxpayer Response, will be used:
   - Revocation/withdrawal statements,
   - 3 future year recording limitation, or
   - Representative not eligible to practice.
   

5. Letter 2675C - Power of Attorney Termination Response, will be used:
   - Notifying the taxpayer of a withdrawal, or
   - Notifying the third-party of a revocation.
   

6. Letter 4527C - CAF Designation Level H Rejection, will be used when:
   - Notifying a taxpayer that an Unenrolled Tax Return Preparer did not prepare the return, or
   - Notifying a taxpayer that the year(s) requested are not under examination.
   

(1) When the two TIN’s merge and the "FROM ACCOUNT" has a CAF indicator, the merge is completed and a CP 222, TIN Change on a CAF Account, is generated, identifying the "FROM TAX MODULES" that have a CAF indicator.

(2) The CP 222, TIN Change on a CAF Account, generates for the "TO TIN", referencing the "FROM TIN." The tax modules are identified by MFT and tax period.

(3) When the CP 222, TIN Change on a CAF Account, is received, update the taxpayer data on the CAF system with the new "TO TIN." The taxpayer on the CAF system has the old "FROM TIN." Follow the procedures in IRM 2.4, IDRS Terminal Input, to correct the TIN.

(1) When two TINs merge and the "FROM ACCOUNT" has a CAF Indicator, the merge is completed, and a complete transcript, titled "MRGE-CAF" is generated.

(2) The MRGE-CAF transcript is generated for the "TO TIN" and the sort DLN is the TC 005 DLN.

(3) When the MRGE-CAF transcript is received, update the taxpayer on the CAF system with the new "TO TIN". The taxpayer on the CAF system has the old "FROM TIN."

(4) Follow the procedures in IRM 2.4, IDRS Terminal Input, to correct the TIN.

(1) An EP-CAF-ACT transcript is generated when a successful TIN change is completed on the EPMF and the "FROM ACCOUNT" has a TC 960 posted.

(2) The EP-CAF-ACT transcript is for a TIN change and is created when the "FROM" account has a CAF indicator. The transcript is a specific tax module for the "TO TIN" with the "FROM TIN" noted.

(3) When the EP-CAF-ACT is received, update the taxpayer on the CAF system with the new "TO TIN." The taxpayer on the CAF system has the old "FROM TIN."

(1) When both TINs have the same MFT, plan number and plan year ending, and both modules contain a TC 960 from different campuses, a transcript is generated. The transcript is titled NOMRG-848. If both modules contain a TC 960 from the same campus, a transcript titled NOMRG-846 is generated.

(2) The NOMRG-848 and NOMRG-846 transcript are complete transcripts for both the "FROM TIN" and the "TO TIN."

(3) When the NOMRG-848 is received, verify the processing of a TC 960. Delete the tax module that has the TC 960 posted to the "FROM TIN." After the TC 960 is deleted from the "FROM TIN," route the case to the Correspondence Control EO Entity function to merge the accounts at: Internal Revenue Service, Ogden Correspondence Control/EO Entity, 1973 No. Rulon White Blvd., M/S 6273, Ogden, UT 84201.

(1) When a successful Plan Number change is completed on the EPMF and the "FROM ACCOUNT" has a TC 960 posted, a transcript is generated. The transcript is titled EP-CAF-PLN.

(2) The EP-CAF-PLN transcript is for a Plan Number change and is created when the "FROM PLAN" has a tax module with a TC 960 posted. The transcript is for a specific tax module for the "TO PLAN" with the "FROM PLAN" noted.

(3) When the EP-CAF-PLN is received, the TIN on the CAF system is correct, however, the Plan Number is the "FROM PLAN." Update the Plan Number on the CAF with the new "TO PLAN" Number.

(1) When both Plan Numbers have the same plan year endings and both modules contain a TC 960 from different campuses, a transcript is titled DOC 64-848.

(2) If both modules contain a TC 960 from the same campus, a transcript titled DOC 64-846 is generated. The DOC 64-846 transcripts are complete transcripts for both the From Plan and To Plan.

(3) When the DOC 64-848 is received, identify the campuses that process the TC 960. 'Have the campus with the TC 960 posted to the From Plan delete its tax modules. After the CAF in the other campus has been deleted, route the case to the Correspondence Control/EO Entity function to re-merge the plans.

(4) Follow the procedures in IRM 2.4, IDRS Terminal Input, to correct the TIN, Plan Number and delete tax modules.