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In the IRS’s own words · not reviewed by VALID
CP547 notice explained, in the IRS’s own words
We received your Form 2848, Power of Attorney and Declaration of Representative, Form 8821, Tax Information Authorization, or Form 706, U.S. Estate Tax Return, authorizing you to act or receive information on a taxpayer’s behalf. Because of this, we assigned you a Centralized Authorization File (CAF) number.
Read the full CP547 page on irs.gov ↗
What this notice is about
We received your Form 2848, Power of Attorney and Declaration of Representative, Form 8821, Tax Information Authorization, or Form 706, U.S. Estate Tax Return, authorizing you to act or receive information on a taxpayer’s behalf. Because of this, we assigned you a Centralized Authorization File (CAF) number.
What you need to do
Use your CAF number on future authorizations and when contacting the IRS about a taxpayer you represent.
You may want to
- Keep your CAF number in a safe place for future reference.
- Notify the IRS if this was assigned without your knowledge.
What is a CAF number?
It’s a unique nine-digit identification number you’re assigned the first time you file a third-party authorization with the IRS.
What if I already have a CAF number?
If you’re assigned more than one CAF number that you didn’t request, send us a copy of each CP547 using the fax number listed on your notice. Protect yourself when sending digital data. Understand your fax service’s privacy and security policies.
What should I do if I don’t remember my CAF number?
Call Practitioner Priority Services (PPS) at 866-860-4259. PPS service hours are weekdays 7 a.m. to 7 p.m. local time. Alaska and Hawaii follow Pacific time. Puerto Rico service hours are 8 a.m. to 8 p.m. local time.
Once you’re verified, your CAF number can be provided over the phone. If we can’t verify you, we’ll send a letter to the representative’s address on file.
Reference tools
- Publication 1, Your Rights as a Taxpayer
- Full list of tax forms and instructions
Need help?
- You can authorize someone to contact the IRS on your behalf.
- If you can’t find what you need online, call the IRS number on your notice or letter. If you didn’t receive a letter or notice, use telephone assistance.
- If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.