Tax Preparation Help  
Pub. 947, Practice Before the IRS and Power of Attorney 2007 Tax Year


The definitions in this glossary are the meanings of the terms as used in this publication. The same term used in another publication may have a slightly different meaning.


An agent authorized by a person under a power of attorney to perform certain act(s) or kind(s) of acts for that person.

CAF number:

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

Centralized Authorization File (CAF) System:

The computer file system containing information regarding the authority of individuals appointed under powers of attorney or persons designated under the tax information authorization system. This system gives IRS personnel quicker access to authorization information.


The Commissioner of the Internal Revenue Service.

Durable power of attorney:

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

Enrolled agent:

Any individual who is enrolled under the provisions of Treasury Department Circular No. 230 to practice before the IRS.


Any trustee, executor, administrator, receiver, or guardian that stands in the position of a taxpayer and acts as the taxpayer, not as a representative.

General power of attorney:

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

Government officer or employee:

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

Limited power of attorney:

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


Generally an attorney, CPA, enrolled agent, or enrolled actuary authorized to practice before the IRS. Other individuals may qualify to practice temporarily or engage in limited practice before the IRS, however, they are not referred to as practitioners.

Recognized representative:

An individual who is recognized to practice before the IRS.

Previous | Index | Next

Publications Index | 2007 Tax Help Archives | Tax Help Archives Main | Home