What This Notice Means

The IRS received a Form 2848, Power of Attorney and Declaration of Representative, a Form 8821, Tax Information Authorization, or a Form 706, U.S. Estate Tax Return, that authorizes you to act for a taxpayer or receive their information. Because of that, the IRS assigned you a Centralized Authorization File (CAF) number.

A CAF number is a unique nine-digit identification number. You get one the first time you file a third-party authorization with the IRS.

This notice goes to the representative or designee, not the taxpayer. It's informational. Nothing is owed.

What to Do

  • Use your CAF number on future authorizations.
  • Use it when you contact the IRS about a taxpayer you represent.
  • Keep it in a safe place.

If You Didn't Expect This

If a CAF number was assigned without your knowledge, notify the IRS. Someone may have listed you on an authorization you didn't agree to, and you want that cleared up.

If You Already Had a CAF Number

If you've been assigned more than one CAF number that you didn't request, send the IRS a copy of each CP547 by fax to the number listed on your notice. If you use an online fax service, understand its privacy and security policies first.

Using one CAF number consistently keeps your authorizations tied together and avoids processing problems later.

If You Forget Your CAF Number

Practitioners can call the IRS Practitioner Priority Service. Once you're verified, they can give you the number over the phone. If they can't verify you, the IRS will mail a letter to the representative's address on file.

For Taxpayers

If you're a taxpayer and someone shows you this notice, it simply confirms the IRS has your representative's authorization on file. Your representative's CAF number is what lets the IRS connect them to your account.

If you need an experienced representative on a Form 2848 for your IRS matter, call us at (813) 229-7100.