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The Centralized Authorization File (CAF): Authorization Rules
Compilation of documents about the CAF, which "contains information on third parties authorized to represent taxpayers before the IRS and/or receive and inspect confidential tax information on active tax accounts or those accounts currently under consideration by the IRS." Includes a FAQ, forms and publications, "Common Reasons for Power of Attorney (POA) Rejection," and related instructions and reference materials. From the Internal Revenue Service (IRS).
http://www.irs.gov/businesses/small/content/0,,id=108383,00.html
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