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Publication 947

Glossary

rule
Attorney-in-fact:(p18)
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:(p18)
The Centralized Authorization File number issued by the 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:(p18)
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.
Commissioner:(p18)
The Commissioner of the Internal Revenue Service.
Durable power of attorney:(p18)
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 principal (the taxpayer).
Enrolled agent:(p18)
Any individual who is enrolled under the provisions of Treasury Department Circular No. 230 to practice before the IRS.
Fiduciary:(p18)
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:(p18)
A power of attorney that authorizes the attorney-in-fact to perform any and all acts the taxpayer can perform.
Government officer or employee:(p18)
An individual who is an officer or employee of the executive, legislative, or judicial branch of a state or of the United States Government; an officer or employee of the District of Columbia; a Member of Congress.
Limited power of attorney:(p18)
A power of attorney that limits the attorney-in-fact to perform only certain specified act(s).
Practitioner:(p18)
Generally, an attorney, CPA, enrolled agent, enrolled retirement plan agent, registered return preparer, 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:(p18)
An individual who is recognized to practice before the IRS.
Registered tax return preparer:(p18)
An individual who has passed an IRS competency test and is authorized to prepare and sign tax returns.
Unenrolled return preparer:(p18)
An individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return.