2.3.31  Command Codes CFINK , RPINK, KAFFQ and KAFTQ for CAF Inquiry

Manual Transmittal

December 02, 2013

Purpose

(1) This transmits revised IRM 2.3.31, IDRS Terminal Responses, Command Codes CFINK , RPINK, KAFFQ and KAFTQ for CAF Inquiry.

Material Changes

(1) Removal of the first exhibit in the Filing Season 2013 version of this IRM. This was an index indicating where each command code exhibits were moved to. All exhibits have been renumbered due to this change

(2) In the table of definitions located under Exhibit 2.3.31-6, the Revoke/Withdrawn Indicator has a new value of E for error or Employee edit change. See Exhibit 2.3.31-6

(3) The Exhibit 2.3.31-9 screen display has been updated for CFINKT with TIN and CAF Number. See Exhibit 2.3.31-9

(4) In the table of definitions located under Exhibit 2.3.31-9, Line 4 of CFINKT changes to display Second Name and PHNO . Removed is field: PTIN. See Exhibit 2.3.31-9

(5) In the table of definitions located under Exhibit 2.3.31-9, Line 5 of CFINKT has STREET and FAX as display fields. Removed is field: PHONE. See Exhibit 2.3.31-9

(6) In the table of definitions located under Exhibit 2.3.31-9, Line 6 of CFINKT has PTIN as a display field. Removed are fields: ADDRESS and CITY. See Exhibit 2.3.31-9

(7) In the table of definitions located under Exhibit 2.3.31-9, Line 7 of CFINKT has CITY/STATE/CNTRY and if applicable UNDELIVERABLE could appear as display fields. Removed are fields: STATE/PROV/CNTY and ZIP/POSTAL CODE. See Exhibit 2.3.31-9

(8) In the table of definitions located under Exhibit 2.3.31-9, Line 8 of CFINKT has all equal signs to divide the screen. Removed are fields: COUNTRY and UNDELIVERABLE data. See Exhibit 2.3.31-9

(9) In the table of definitions located under Exhibit 2.3.31-9, Lines 10 thru 22 is a corrected value from the previous version which reflected 11 thru 22. See Exhibit 2.3.31-9

Effect on Other Documents

IRM 2.3.31, dated November 15, 2012, is superseded.

Audience

LMSB, SB/SE, TE/GE, W&I.

Effective Date

(01-01-2014)

Terence V. Milholland
Chief Technology Officer

2.3.31.1  (01-01-2011)
Centralized Authorization File Inquiry Command Codes CFINK and RPINK — General Description

  1. The Centralized Authorization File (CAF) contains information regarding authorizations that taxpayers have given third parties ("representatives, or reps" /"appointees" ) for various tax matters within their accounts. This information is used to determine whether an individual claiming to be a taxpayer's rep/appointee is, in fact, authorized to represent or act on the taxpayer's behalf, or to receive the information she/he requests. It can also be used to direct refunds and/or copies of notices and correspondence to third parties when authorized. The command codes (CCs) available for research are:

    • CC CFINK — See IRM 2.3.31.2 Command Code CFINK — Description and Use, and

    • CC RPINK — See IRM 2.3.31.3 Command Code RPINK — Description and Use.

2.3.31.2  (01-01-2009)
Command Code CFINK — Description and Use

  1. This command code is used to research the CAF in any of several ways:

    • When CC CFINK is input with taxpayer information [i.e. Taxpayer Identification Number (TIN), File Source, and TIN Type] only, a list of modules present for the taxpayer will be displayed.

    • When CC CFINK is input with third party information (i.e. CAF Number, File Source, and TIN Type) only, all information (e.g. Name and Address) present on the CAF for that third party will be displayed.

    • When CC CFINK is input with taxpayer information and module information [i.e. Master File Tax Code (MFT), Tax Period, and Plan Number], all authorizations present on the CAF for that module will be displayed.

    • When CC CFINK is input with taxpayer information, module information, and third party information , the specific details of the authorization will be displayed.

      Note:

      After the conversion of CAF from UNISYS to IBM in 2003, some signature dates are reflected as 01-01-0001. This was a default value placed in some records during the conversion process because no date was available.

    • If a complete match on the taxpayer, module, and third party is not made, appropriate error messages will be displayed. See IRM 2.3.31.2.1 below.

    • IRM 2.4 Section 7 contains a complete description of the command codes, used by the CAF Units only, for updates: KAFRM, KAFAD, UPTCF, UPRCF, UPNCF, FRM3P, ADD3P and KAFMC.

2.3.31.2.1  (01-01-2010)
CFINK — Terminal Responses

  1. Error Messages — line 24 — These messages result in no or partial CAF Information being displayed.

    ERROR MESSAGE REASON ACTION
    NO RECORD OF T/P ACCOUNT You input a one-line CFINK with a taxpayer TIN (SSN or EIN) — there is no such taxpayer on the CAF. Correct the TIN and re-enter
    —or—
    add the taxpayer.
    NO RECORDS WERE FOUND THAT MATCH YOUR SEARCH CRITERIA You input a one-line CFINK with a CAF number— the third party is not on the CAF. Correct the CAF number and re-enter
    —or—
    add the third party.
    NO DATA FOR SPECIFIED REP TAXPAYER ON CAF You input a three-line CFINK requesting specific module information including a CAF number — the third party is not on the CAF. Correct the CAF number and re-enter
    —or—
    add the third party.
    NO MODULES PRESENT FOR TAXPAYER You input a two-line CFINK requesting specific module information (by MFT, Tax Period, and Plan Number) — there is no such module for this taxpayer. Correct the module info and re-enter
    —or—
    add the module.
    NO RECORD OF TAXPAYER ACCOUNT - REPRESENTATIVE ON CAF You input a three-line CFINK requesting specific module/CAF number information (probably as prereq for KAFAD) — the third party is on the CAF, but the taxpayer is not. Correct the TIN and re-enter
    —or—
    add the taxpayer.
    REP HAS NO AUTHORITIES FOR THIS TAX PERIOD
    REP EXISTS ON CAF
    You input a three-line CFINK requesting specific module/CAF number information (probably as prereq for KAFAD) — the third party is on the CAF, but is not authorized for this module. Correct the MFT/TAX PERIOD and re-enter
    —or—
    add the authorization.
    NO MODULES PRESENT FOR TAXPAYER The taxpayer is on the CAF but has no authorizations. Correct the MFT/TAX PERIOD and re-enter
    —or—
    add the authorization.
    INVALID SSN/EIN MUST BE NUMERIC The TIN is in the incorrect format. Correct the TIN and re-enter.
    INVALID MFT CODE The MFT is missing or incorrect. Correct the MFT and re-enter.
    INVALID TAX PERIOD The tax period is missing or incorrect. Correct the tax period and re-enter.
    CAF DATABASE NOT AVAILABLE AT THIS TIME CAF database is not accessible Contact CAF programming staff in Detroit
    INVALID CAF NUMBER The CAF number is incorrect Correct the CAF number and re-enter
    INVALID SSN OR EIN CFINK The TIN entered is incorrect Correct the TIN and re-enter
    CAF NUMBER MUST BE ENTERED The CAF number is required for command entered Re-enter command with CAF number

2.3.31.2.2  (01-01-2009)
CFINK — Subsequent Command Code Usage

  1. Command Code CFINK is a prerequisite for command code KAFRM, which requests the formats of the CAF input command codes, KAFAD, UPTCF, UPRCF, and UPNCF.

  2. Command Code CFINK input with the TIN and File Source; MFT and tax period (and plan in some instances); and CAF Number with File Source, can be followed by a KAFRM.
    If the taxpayer is not on the database, KAFRM will bring back a KAFADT format, allowing for input of a taxpayer and his/her authorization information.
    If the taxpayer already exists on the database, KAFRM will bring back a KAFADM format, allowing for input of the taxpayer's authorization information.

  3. Command Code CFINK input with the TIN and File Source may only be followed by a KAFRMT, provided a record for the Taxpayer is found on the CAF. This will bring back UPTCF format, allowing for update of taxpayer information.

  4. Command Code CFINK input with the CAF Number and File Source may be followed by a KAFRMR, provided a record for the third party is found on the CAF. This will bring back UPRCF format, allowing for update of third party information.

  5. CFINK input with the CAF Number and File Source may also be followed by a KAFRMN, provided a record for the third party is found on the CAF. This will bring back UPNCF format, allowing a CAF number merge.

2.3.31.2.3  (01-01-2010)
Command Code CFINKH (Module History)— Description and Use

  1. This command code is used to research historical information relating to a specific TIN and tax matter (MFT and tax period). The first screen returned contains the most current information displayed on the upper half of the screen. The lower half is the most recent historical data. Subsequent screens contain remaining history in newest-to-oldest order.

2.3.31.2.4  (01-01-2009)
CFINKH (Module History) — Terminal Responses

  1. Error Messages — These messages result in no or partial CAF Information being displayed.

    MESSAGE REASON ACTION
    INVALID SSN/EIN MUST BE NUMERIC SSN/EIN is either missing, not numeric or not in the correct format Correct the TIN and re-enter.
    INVALID MFT CODE The MFT is missing or incorrect. Correct the MFT and re-enter.
    INVALID TAX PERIOD The tax period is missing or incorrect. Correct the tax period and re-enter.
    MATCHING TAXPAYER RECORD NOT FOUND No record of taxpayer for entered TIN Correct the TIN and re-enter.
    NO HISTORY RECORDS FOR THIS MFT AND TAX PERIOD Taxpayer has no history records  
    PROBLEM GETTING TIMESTAMP Database error Contact CAF programming staff in Detroit.
    TIN VALIDATION ERROR The TIN entered is not valid Correct the TIN and re-enter.
    xxxxxxxx DB2 IS UNAVAILABLE - PLEASE TRY AGAIN The requested CAF database is not available Wait for a few minutes and retry, if problem still exists, contact CAF programming staff in Detroit.
    ERROR: SELECT xxxxxxxxxxx CALL CAF SYSTEMS An error occurred while trying to read the CAF database. Wait for a few minutes and retry, if problem still exists, contact CAF programming staff in Detroit.
    ERROR ON DECLARE OF xxxxxxx CALL SYSTEMS An error occurred while trying to read the CAF database. Wait for a few minutes and retry, if problem still exists, contact CAF programming staff in Detroit.
    OPEN ERROR xxxxxxxxxx CALL SYSTEMS An error occurred while trying to open the CAF database. Wait for a few minutes and retry, if problem still exists, contact CAF programming staff in Detroit.
    ERROR ON FETCH OF xxxxxxxxxx CALL SYSTEMS An error occurred while trying to retrieve data from the CAF database. Wait for a few minutes and retry, if problem still exists, contact CAF programming staff in Detroit.
    ERROR ON CLOSE OF xxxxxxxxxx CALL SYSTEMS An error occurred while trying to close the CAF database. Wait for a few minutes and retry, if problem still exists, contact CAF programming staff in Detroit.
    COSIGN DATA NOT FOUND - CALL SYSTEMS POA co-signer is indicated but no taxpayer found Contact CAF programming staff in Detroit.

2.3.31.2.5  (01-01-2010)
Command Code CFINKH (Rep History)— Description and Use

  1. This command code is used to research information relating to a specific third party. The CAF number is entered and the current information is displayed on the top portion of the screen on the first page and history information on the bottom half. Information on the history record that is different is highlighted. As the information is paged through, the bottom half of data will be moved to the top half and the next history will be placed on the bottom with differences highlighted. Beginning and ending dates are optional and may be used to narrow down the history displayed from the most recent to the oldest. If only a beginning date is entered, history from that date to present will be displayed. If both dates are entered, history will only display for that range of dates.

2.3.31.2.6  (01-01-2010)
CFINKH (Rep History) — Terminal Responses

  1. Error Messages — These messages result in no or partial CAF Information being displayed.

    MESSAGE REASON ACTION
    NO CURRENT RECORD FOUND FOR CAF NUM No current data exists (could have been merged)  
    NO HISTORY RECORDS FOUND Third party has no history.  
    NO HISTORY RECORDS FOUND FOR DATE ENTERED Third party has no history for entered date(s) Correct date(s) and re-enter
    INVALID CAF NUMBER The CAF number is incorrect Correct the CAF number and re-enter
    INVALID CAF NUM MUST BE NUMERIC The CAF number is incorrect Correct the CAF number and re-enter
    BEGINNING DATE MUST BE NUMERIC The date entered must be numeric and in the format mmddyyyy Correct the date and re-enter
    INVALID BEGINNING DATE - MONTH The month entered must be between 01 and 12 Correct the date and re-enter
    INVALID BEGINNING DATE - DAY The day entered must be between 01 and 31 Correct the date and re-enter
    ENDING DATE MUST BE NUMERIC The date entered must be numeric and in the format mmddyyyy Correct the date and re-enter
    INVALID ENDING DATE - MONTH The month entered must be between 01 and 12 Correct the date and re-enter
    INVALID ENDING DATE - DAY The day entered must be between 01 and 31 Correct the date and re-enter
    xxxxx HISTORY DISTINCT CURSOR - ERROR Problem with Third party database Wait for a few minutes and retry, if problem still exists, contact CAF programming staff in Detroit.

2.3.31.2.7  (01-01-2010)
Command Code CFINKS — Description and Use

  1. This command code is used to research information relating to a specific SDLN (Source Document Locator Number). This information includes all taxpayers and representatives associated to this document. It also will include any text entered by the representative (E-services only).

2.3.31.2.8  (01-01-2011)
CFINKS — Terminal Responses

  1. Error Messages — No database information will be returned:

    MESSAGE REASON ACTION
    PLEASE CORRECT INVALID DATA SDLN is either missing, incomplete or not in the format
    nn-nnnn-nn-nnn-nn
    Correct and re-enter.
    SDLN NOT FOUND ON DATABASE SDLN entered does not exist Correct and re-enter.
    AN SQL ERROR HAS OCCURED CONTACT SYSTEM ADMINISTRATOR Could not access the CAF database Wait for a few minutes and retry, if problem still exists, contact CAF programming staff in Detroit.

2.3.31.2.9  (01-01-2010)
Command Code CFINKT — Description and Use

  1. This command code is used to list the authorizations that a representative has for a specified taxpayer. The TIN (either SSN or EIN) is entered along with the third party CAF Number. The taxpayer's and third party's names are displayed along with the third party's contact information. Below the contact information are the authorizations by tax period.

2.3.31.2.10  (01-01-2010)
CFINKT — Terminal Responses

  1. Error Messages — Either partial or no database information will be returned:

    MESSAGE REASON ACTION
    INVALID SSN/EIN MUST BE NUMERIC SSN/EIN is either missing, not numeric or not in the correct format Correct and re-enter.
    CAF NUMBER MUST BE ENTERED CAF Number required for this command code Correct and re-enter.
    NO RECORD OF T/P ACCOUNT Entered TIN does not exist on database Correct and re-enter.
    NO MODULES PRESENT FOR TAXPAYER There are no authorizations for the entered CAF Number and this TIN  
    REP NOT FOUND The CAF number entered is not on the database Correct and re-enter.
    *** SELECT OF xxxxxxxxxxxx UNAVAILABLE Could not access the CAF database Wait for a few minutes and retry, if problem still exists, contact CAF programming staff in Detroit.
    *** ERROR ON SELECT OF xxxxxxxxxxxx Could not access the CAF database Wait for a few minutes and retry, if problem still exists, contact CAF programming staff in Detroit.
    xxxxx CAFPWRS_CSR UNAVAILABLE I/O error on CAF database Wait for a few minutes and retry, if problem still exists, contact CAF programming staff in Detroit.
    ERROR ON xxxxx OF CAFPWRS_CSR I/O error on CAF database Wait for a few minutes and retry, if problem still exists, contact CAF programming staff in Detroit.
    COSIGN DATA NOT FOUND - CALL SYSTEMS POA co-signer is indicated but no taxpayer found Contact CAF programming staff in Detroit.

2.3.31.3  (01-01-2005)
Command Code RPINK — Description and Use

  1. This command code is used to research a third party on CAF in various ways, depending on the number of search keys given. IRM 2.3.31.3.1 RPINK Search Keys, below for explanation of search keys.

2.3.31.3.1  (01-01-2010)
RPINK — Search Keys

  1. The only required search key for CC RPINK is: Business-name or Third Party Last Name (up to ten characters). This must be input exactly as it was entered on the database or there will be no match. If there are ten or more characters in the last name, all ten must be entered.

    Caution:

    Unless the business name (or last name) itself is less than ten characters in length, RPINK will not work with less than ten.

    Caution:

    There are third party names on the CAF that were input incorrectly.
    After conversion to IBM, taxpayer and (non-business) third party name components are input in separate fields, virtually eliminating the potential for this problem. But you need to be mindful of the pre-existing situation when doing your research.
    Also - if you enter any of the 2nd line optional fields - first 3 digits of zip code, 4th & 5th digits of zip code, 1st 4 characters of street address - the search will include these criteria in sequence. If there is a failure to match on any criterion, you will get a message indicating that no record was found. To ensure you've covered all bases, it would be advisable to redo the RPINK with fewer criteria to ensure the third party is not on the database, possibly with some erroneous information.

    Caution:

    There are also some third parties - that are businesses - that were incorrectly loaded during the database conversion. As a result, RPINK won't always find the third party you expect to find.
    Examples: SMITH & SMITH might be found by one - or the other - of
    RPINK SMITH & S
    or
    RPINK SMITH,SMITH depending on how it was loaded (or entered).
    WILSON AND DUNLAP might be located by one - or the other - of
    RPINK WILSON AND
    or
    RPINK DUNLAP, WILSON
    depending on how it was loaded (or entered).
    To ensure you've covered all bases, it would be advisable to RPINK both versions. If you find the name you want but it's entered incorrectly, make corrections via KAFRMR/UPRCF and proceed. For example, if you find SMITH & SMITH was entered as SMITH (first name) AND (middle name) SMITH (last name), enter SMITH & SMITH on the full name field and clear out the first, middle, and last names. Then proceed.

  2. Optional search keys, in order, for CC RPINK are:

    1. Rep First Name (up to 10 characters)

      Note:

      Since conversion to the IBM, you may now enter any number of characters, up to ten (formerly only first initial worked).

    2. 1st three digits of the ZIP code

    3. 4th & 5th digits of the ZIP code

    4. 1st four characters of the street address

    Note:

    In the past, RPINK results may not have been sorted by first name within last name. You may have seen SMITH JOE followed by SMITH JACK followed by SMITH JERRY on the screen. Since conversion to DB2, RPINK results are sorted by first name within last name. Researching multiple screens of RPINK results should be quicker.

2.3.31.3.2  (01-01-2010)
RPINK — Terminal responses

  1. Error Messages — No database information will be returned:

    MESSAGE REASON ACTION
    LAST NAME MUST BE INPUT FOR SEARCH No last name was entered for search. RPINK requires Last Name/Business Name to be entered. Correct and reenter.
    NO RECORDS FOUND MATCHING YOUR SEARCH CRITERIA No exact match could be found on the CAF for the search keys given. Change/Delete one of the search keys and reenter.
    LAST NAME IS NOT FORMATTED CORRECTLY The last name was entered incorrectly — most likely with an invalid character Correct and reenter.
    FIRST NAME IS NOT FORMATTED CORRECTLY The first name was entered incorrectly — most likely with an invalid character. Correct and reenter.
    ZIP CODE IS INCORRECT The 1st three digits of the Zip Code were entered incorrectly — most likely with a non-numeric character. Correct and reenter.
    2ND ZIP CODE IS INCORRECT The 4th and 5th digits of the Zip Code were entered incorrectly — most likely with a non-numeric character. Correct and reenter.
    ADDRESS IS INCORRECT The 1st four characters of the street address were entered incorrectly — most likely with an invalid character. Correct and reenter.
    FIRST ZIP CODE MUST BE ENTERED First zip must be entered when street or second zip entered. Correct and reenter.

2.3.31.3.3  (01-01-2005)
RPINK — Subsequent Command Code Usage

  1. Command Code RPINK is a prerequisite for command code FRM3P.

  2. Command Code FRM3P is a prerequisite for command code ADD3P.

2.3.31.4  (01-01-2011)
KAFFQ -- Description and Use

  1. This command code is used by select employees of the Disclosure Office to request third party information to fulfill a Freedom of Information request.

    • CC KAFFQ is input with third party information which is the CAF number and the letter R (which equates to: file source code of 9 and tin type of 4)

    • CC KAFFQ with the definer P will return to the user any pending request(s), which are awaiting processing into the daily batch run.

    • The request information will be stored by CAF, then processed the next business day by a batch run, output data will be received via Control-D.

  2. See Exhibit 2.3.31-12 and Exhibit 2.3.31-13 for examples of screen displays.

2.3.31.4.1  (01-01-2011)
KAFFQ -- Terminal Responses

  1. Error Messages — Line 24 - These messages result in no request being processed:

    MESSAGE REASON ACTION
    THIS REQUEST ALREADY EXISTS CAF Number entered has already been requested and is pending the processing step Correct the CAF number and re-enter
    THIS CAF NUMBER DOES NOT EXIST ON DATABASE CAF Number entered does not exist on the database Correct the CAF number and re-enter

2.3.31.5  (01-01-2011)
KAFTQ -- Description and Use

  1. This command code is used by select employees of TIGTA to request third party information for specific investigations.

    • CC KAFTQ is input with third party information which is the CAF number and the letter R (which equates to: file source code of 9 and tin type of 4)

    • CC KAFTQ with the definer P will return to the user any pending request(s), which are awaiting processing by the daily batch run.

    • The request information will be stored by CAF, then processed the next business day by a batch run, output data will be received via Control-D.

  2. See Exhibit 2.3.31-14 and Exhibit 2.3.31-15 for examples of screen displays.

2.3.31.5.1  (01-01-2011)
KAFTQ -- Terminal Responses

  1. Error Messages — Line 24 - These messages result in no request being processed:

    MESSAGE REASON ACTION
    THIS REQUEST ALREADY EXISTS CAF Number entered has already been requested and is pending the processing step Correct the CAF number and re-enter
    THIS CAF NUMBER DOES NOT EXIST ON DATABASE CAF Number entered does not exist on the database Correct the CAF Number and re-enter

Exhibit 2.3.31-1 
CFINK with Taxpayer SSN

This image is too large to be displayed in the current screen. Please click the link to view the image.

The table below contains a full list of the screen fields and their descriptions.

Input SSN  
Line 1 Command Code CFINK
Line 1 TIN & file source & tin type SSN -- must be in one of the following formats: ([[slashb]]=blank)
nnn-nn-nnnn[[slashb]] (Valid IMF) nnn-nn-nnnn* (Invalid IMF)
nnn-nn-nnnnV (Valid BMF SSN)
nnn-nn-nnnnW (Invalid BMF SSN)
nnn-nn-nnnnN (NMF SSN)
Output - 1-line (SSN )  
Line 1 Command Code CFINK
Line 1 TIN & file source & tin type SSN re-displayed from input screen.
Line 2 NAME The full taxpayer name - up to 35 characters. For individuals , this field is made up of FIRST-NAME, MIDDLE-NAME/INIT, LAST-NAME, and SUFFIX. For business entries, this field will be the only place the name is displayed.
Line 3 N/C Taxpayer name control
Lines 7 thru 23 MF MFT - Master File Tax code (to which an authorization applies)
Lines 7 thru 23 TAXPRD Tax Period - yyyymm format
Lines 7 thru 23 PLN REPORT/PLAN NUMBER Used for all EPMF and some BMF modules (MFT 46 and 76).
Lines 7 thru 23 RN/C Third party's name control
Lines 7 thru 23 REP-NUMBER Third party CAF number
Lines 7 thru 23 SIGNDATE Taxpayer signature date from form
Lines 7 thru 23 SDLN Source Document Locator Number
nn-nnnn-nn-nnn-nn format, where...
nn=purge year - last 2 digits of the year in which the paper document is to be purged from the files; if form 2848 or 8821 then 7 years after sign date; if form 706 then 15 years after sign date
nnnn=control cycle - yyww format; not later than current cycle
nn=document location office
nnn=block series - numeric; 000-999
nn=sequence number - numeric; 00-99
Note:Oral TIAs will show a ‘P’ after the SDLN
Lines 7 thru 23 FORM Input form number - current valid form numbers are 2848, 8821, and 706. Older entries may contain 2848D, 56, or others.
Lines 7 thru 23 LV Authorization level - mandatory for 2848 only
A - Attorney
B - Certified Public Accountant
C - Enrolled Agent
D - Bona fide officer of the taxpayer's organization
E - Full-time employee of the taxpayer's organization
F - Member of the taxpayer's immediate family (spouse, child, parent, sibling)
G - Enrolled actuary
H - Unenrolled return preparer
I- Registered Return Preparer
K - Student Attorney or CPA
R -Enrolled Retirement Plan Agent (ERPA)
Lines 7 thru 23 RCTS N = third party is authorized to receive copies of taxpayer correspondence
R = third party is authorized to receive taxpayer's refund check
B = indicates blind trust - third party receives correspondence and refund; taxpayer receives neither
Lines 7 thru 23 AUTHS ~or~ Acts authorized U = 2848 was unmodified
M = 2848 was modified in some way other than for signature or delegation
T = input by E-Services and contains modified form text
S = modified to allow third party to sign returns for taxpayer
D = modified to allow third party to re-delegate his/her authorization
I = 8821 coded for INSPECT
Y= Taxpayer allows Rep to disclose to third parties
Line 7 thru 23   Note: If third party is disbarred, suspended, etc., that information will be displayed beneath the RCTS and AUTHS headers.

Exhibit 2.3.31-2 
CFINK with Taxpayer EIN

This image is too large to be displayed in the current screen. Please click the link to view the image.

The table below contains a full list of the screen fields and their descriptions.

Input EIN  
Line 1 Command Code CFINK
Line 1 TIN & file source & tin type EIN -- must be in one of the following formats: ([[slashb]]=blank)
nn-nnnnnnn[[slashb]] (BMF EIN)
nn-nnnnnnnP (EPMF EIN)
nn-nnnnnnnN (NMF EIN)
Output - 1-line (EIN)  
Line 1 Command Code CFINK
Line 1 TIN & file source & tin type EIN re-displayed from input screen
Line 2 NAME The full taxpayer name - up to 35 characters. For individuals , this field is made up of FIRST-NAME, MIDDLE-NAME/INIT, LAST-NAME, and SUFFIX. For business entries, this field will be the only place the name is displayed.
Line 3 N/C Taxpayer name control
Lines 7 thru 23 MF MFT - Master File Tax code (to which an authorization applies)
Lines 7 thru 23 TAXPRD Tax Period - yyyymm format
Lines 7 thru 23 PLN REPORT/PLAN NUMBER Used for all EPMF and some BMF modules (MFT 46 and 76).
Lines 7 thru 23 RN/C Third party's name control
Lines 7 thru 23 REP-NUMBER Third party CAF number
Lines 7 thru 23 SIGNDATE Taxpayer signature date
Lines 7 thru 23 SDLN Source Document Locator Number
nn-nnnn-nn-nnn-nn format, where...
nn=purge year - last 2 digits of the year in which the paper document is to be purged from the files; if form 2848 or 8821 then 7 years after sign date; if form 706 then 15 years after sign date
nnnn=control cycle - yyww format; not later than current cycle
nn=document location office
nnn=block series - numeric; 000-999
nn=sequence number - numeric; 00-99
Note:Oral TIAs will show a ‘P’ after the SDLN
Lines 7 thru 23 FORM Input form number - current valid form numbers are 2848, 8821, and 706. Older entries may contain 2848D, 56, or others.
Lines 7 thru 23 LV Authorization level - mandatory for 2848 only
A - Attorney
B - Certified Public Accountant
C - Enrolled Agent
D - Bona fide officer of the taxpayer's organization
E - Full-time employee of the taxpayer's organization
F - Member of the taxpayer's immediate family (spouse, child, parent, sibling)
G - Enrolled actuary
H - Unenrolled return preparer
I- Registered Return Preparer
K - Student Attorney or CPA
R -Enrolled Retirement Plan Agent (ERPA)
Lines 7 thru 23 RCTS N = third party is authorized to receive copies of taxpayer correspondence
R = third party is authorized to receive taxpayer's refund check
B = indicates blind trust - third party receives correspondence and refund; taxpayer receives neither
Lines 7 thru 23 AUTHS U = 2848 was unmodified
M = 2848 was modified in some way other than for signature or delegation
T = input by E-Services and contains modified form text
S = modified to allow third party to sign returns for taxpayer
D = modified to allow third party to re-delegate his/her authorization
I = 8821 coded for INSPECT
Y= Taxpayer allows Rep to disclose to third parties
Lines 7 thru 23 Note: If third party is disbarred, suspended, etc., that information will be displayed beneath the RCTS and AUTHS headers.

Exhibit 2.3.31-3 
CFINK with CAF number

This image is too large to be displayed in the current screen. Please click the link to view the image.

The table below contains a full list of the screen fields and their descriptions.

Input - CAF#  
Line 1 Command Code CFINK
Line 1 CAF number& file source & tin type CAF number-- must be the following format: ([[slashb]]=blank)
nnnn-nnnnnR (Third Party CAF number)
Output - CAF#  
Line 1 Command Code CFINK
Line 1 CAF number& file source & tin type CAF number re-displayed from input screen
Line 2 NAME The full third party's name - up to 35 characters. For individuals , this field is made up of FIRST-NAME, MIDDLE-NAME/INIT, LAST-NAME, and SUFFIX. For business entries, this field will be the business name.
Line 2 NAME CNTRL Third party's name control
Line 3 FIRST Third party's first name - maximum 20 characters (total of first name, middle name, last name and suffix may not exceed 35)
Line 4 MIDDLE Third party's middle name - maximum 20 characters (total of first name, middle name, last name and suffix may not exceed 35)
Line 4 PTIN Third Party PTIN (9 characters) (Optional)
Line 5 LAST Third party's last name - maximum 20 characters (total of first name, middle name, last name and suffix may not exceed 35)
Line 6 SUFFIX JR, III, etc. - maximum 10 characters (total of first name, middle name, last name and suffix may not exceed 35 characters.
Note: Do not include any authorization level information (e.g. ATTY, EA, A, B, C, etc.) in this field. That information does not belong in the THIRD PARTY record.
Line 7 2ND NAME Third party's 2nd name, often a business name
Used in some instances to indicate multiple locations (i.e. "Location 2" )
Line 9 STREET Third party's street address, domestic or foreign
Line 10 CITY Third party's city, domestic or foreign
Line 10 PHONE & EXT Entry for Third party's phone number, domestic or foreign. Extension may be present on domestic phone numbers. It is optional.
Line 11 FAX Entry for Third party's fax number, domestic or foreign.
Line 11 STATE ~or~ PROV/CNTY Domestic address will have US state-codes (2 characters).
Foreign addresses will have Province or County name (17 characters) (Optional).
Line 11 ZIP ~or~ CD Third party's domestic Zip code or Foreign Postal code.
Line 12 COUNTRY Third party's 2 character country code and 35 character country name is displayed.
Line 12   Note: If correspondence addressed to the third party at this address has been returned by the USPS, then 'UNDELIVERABLE', will appear to the left of COUNTRY
Line 14 CAF STATUS Indicates third party's practice status before the IRS
GOOD STANDING - third party is authorized to represent the taxpayer
DISBARRED - third party is not authorized to represent the taxpayer
SUSPENDED - third party is not authorized to represent the taxpayer
DECEASED - third party is not authorized to represent the taxpayer
RETIRED - third party is not authorized to represent the taxpayer
INELIGIBLE - third party is not authorized to represent the taxpayer
Line 14 FROM/UNTIL Date of an OPR disciplinary action may appear in these fields. Sometimes only one or the other are entered.
Line 15 AUTH LEVELS ON CAF Displays all authorization levels the third party has on file, they represent the authorizations that this third party has associated to them. If blank, the third party has no authorizations on CAF.
Line 17 SDLN Source Document Locator Number
nn-nnnn-nn-nnn-nn format, where...
nn=purge year - last 2 digits of the year in which the paper document is to be purged from the files; if form 2848 or 8821 then 7 years after sign date; if form 706 then 15 years after sign date
nnnn=control cycle - yyww format; not later than current cycle
nn=document location office
nnn=block series - numeric; 000-999
nn=sequence number - numeric; 00-99
Note:Oral TIAs will show a ‘P’ after the SDLN
Line 17 SIGN DATE Taxpayer signature date from form
Line 17 FORM NUM Input form number - current valid form numbers are 2848, 8821, and 706. Older entries may contain 2848D, 56, or others.
Line 20 COMMENTS Any comments that the CAF units have entered about the Third Party.

Exhibit 2.3.31-4 
CFINK with Taxpayer TIN and Tax Module Information

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The table below contains a full list of the screen fields and their descriptions.

Input - TIN and Tax Module  
Line 1 Command Code CFINK
Line 1 TIN SSN or EIN -- must be in one of the following formats: ([[slashb]]=blank)
nnn-nn-nnnn[[slashb]] (Valid IMF) nnn-nn-nnnn* (Invalid IMF)
nnn-nn-nnnnV (Valid BMF SSN)
nnn-nn-nnnnW (Invalid BMF SSN)
nnn-nn-nnnnN (NMF SSN)
nn-nnnnnnn[[slashb]] (BMF EIN)
nn-nnnnnnnP (EPMF EIN)
nn-nnnnnnnN (NMF EIN)
Line 1 or 2 MFT MFT - Master File Tax code (to which an authorization applies)
Line 1 or 2 Tax Period yyyymm format
month ending the period of time the tax form covers
Line 1 or 2 PLAN REPORT/PLAN NUMBER Used for all EPMF and some BMF modules (MFT 46 and 76). Enter only if present.
Output - 2-line (SSN or EIN) and Tax Module  
Line 1 Command Code CFINK
Line 1 TIN Re-display of the SSN or EIN entered on the Input screen
Line 2 MFT MFT - Master File Tax code (to which an authorization applies)
Line 2 TAX PRD Tax Period - yyyymm format
Line 2 PLAN REPORT/PLAN NUMBER Used for all EPMF and some BMF modules (MFT 46 and 76).
Line 3 NAME The full taxpayer name - up to 35 characters. For individuals , this field is made up of FIRST-NAME, MIDDLE-NAME/INIT, LAST-NAME, and SUFFIX. For business entries, this field will be the only place the name is displayed.
Line 4 NAME/CONTROL Taxpayer name control
Line 6 &15 REP NAME The full third party name - up to 35 characters. This field is made up of FIRST-NAME, MIDDLE-NAME/INIT, LAST-NAME, and SUFFIX.
Line 6 &15 NAME/CONTROL Third party's name control
    Note: If correspondence addressed to the third party at this address has been returned by the USPS, then 'UNDELIVERABLE', will appear to the right of REP NAME
Line 7 &16 CAF NUMBER Third party CAF number
Line 7 &16 CAF STATUS Indicates third party's practice status before the IRS
GOOD STANDING - third party is authorized to represent the taxpayer
DISBARRED - third party is not authorized to represent the taxpayer
SUSPENDED - third party is not authorized to represent the taxpayer
DECEASED - third party is not authorized to represent the taxpayer
RETIRED - third party is not authorized to represent the taxpayer
INELIGIBLE - third party is not authorized to represent the taxpayer
Line 8 & 17 SDLN Source Document Locator Number
nn-nnnn-nn-nnn-nn format, where...
nn=purge year - last 2 digits of the year in which the paper document is to be purged from the files; if form 2848 or 8821 then 7 years after sign date; if form 706 then 15 years after sign date
nnnn=control cycle - yyww format; not later than current cycle
nn=document location office
nnn=block series - numeric; 000-999
nn=sequence number - numeric; 00-99
Note:Oral TIAs will show a ‘P’ after the SDLN
Line 8 & 17 FORM NUM Input form number - current valid form numbers are 2848, 8821, and 706. Older entries may contain 2848D, 56, or others.
Line 8 & 17 AUTH LEVEL Authorization level - mandatory for 2848 only
A - Attorney
B - Certified Public Accountant
C - Enrolled Agent
D - Bona fide officer of the taxpayer's organization
E - Full-time employee of the taxpayer's organization
F - Member of the taxpayer's immediate family (spouse, child, parent, sibling)
G - Enrolled actuary
H - Unenrolled return preparer
I- Registered Return Preparer
K - Student Attorney or CPA
R -Enrolled Retirement Plan Agent (ERPA)
Line 9 & 18 SIGN DATE Taxpayer signature date from form
Line 9 & 18 JURISDICTION 2 character state code of where the Third Party practices as an Attorney or CPA, for this authorization, if applicable
Line 9 & 18 ON RETURN YES = POA was submitted with a tax return
NO = POA was submitted separately or after July 2008
Line 9 & 18 MF TRANS Indicates if a transaction was attempted to be sent to Master File. Yes or No.
Line 10 & 19 L-B-E Number License/Bar/Enrollment number, if applicable. Applicable to designation levels: Attorney, CPA, Enrolled Agent, Enrolled Actuary, Enrolled Retirement Plan Agent.
Line 10 & 19 UN/MOD UNM = 2848 was unmodified
MOD = 2848 was modified in some way other than for signature or delegation
TXT = input by E-Services and contains modified form text
Line 10 & 19 NOTICE Indicates if authorized to receive copies of taxpayer notices (Yes or No)
Line 11 & 20 SIGNATURE Indicates if third party allowed to sign returns for taxpayer (Yes or No)
Line 11 & 20 REFUND Indicates if authorized to receive (but not negotiate) taxpayer's refund checks (Yes or No)
Line 12 & 21 POA/TIA CO-SIGNER TIN TIN of co-signer of CAF document (not necessarily joint filer)
Line 12 & 21 DELEGATE Indicates if authorized to delegate or substitute (Yes or No)
Line 12 & 21 BLIND TRUST Indicates whether module contains blind trust authorization
Line 13 & 22 POA/TIA CO-SIGNER NAME Name of co-signer of CAF document (not necessarily joint filer)
Line 13 & 22 DISCLOSE Indicates whether the taxpayer has given the Rep authorization to disclose information to another third party. (Yes or No)

Exhibit 2.3.31-5 
CFINK with Taxpayer TIN, Tax Module, and CAF Number

This image is too large to be displayed in the current screen. Please click the link to view the image.

The table below contains a full list of the screen fields and their descriptions.

Input - TIN, Tax Module, CAF#  
Line 1 Command Code CFINK
Line 1 TIN SSN or EIN -- must be in one of the following formats: ([[slashb]]=blank)
nnn-nn-nnnn[[slashb]] (Valid IMF) nnn-nn-nnnn* (Invalid IMF)
nnn-nn-nnnnV (Valid BMF SSN)
nnn-nn-nnnnW (Invalid BMF SSN)
nnn-nn-nnnnN (NMF SSN)
nn-nnnnnnn[[slashb]] (BMF EIN)
nn-nnnnnnnP (EPMF EIN)
nn-nnnnnnnN (NMF EIN)
Line 1 or 2 MFT MFT - Master File Tax code (to which an authorization applies)
Line 1 or 2 Tax Period yyyymm format
month ending the period of time the tax form covers
Line 1 or 2 PLAN REPORT/PLAN NUMBER Used for all EPMF and some BMF modules (MFT 46 and 76). Enter only if present.
Line 1 or 3 CAF number CAF number of the Rep (third party) of the account
Output - TIN, Tax Module, CAF# or 3-line  
Line 1 Command Code CFINK
Line 1 TIN Re-display of SSN or EIN entered on Input screen.
Line 3 MFT MFT - Master File Tax code (to which an authorization applies)
Line 3 TAX PRD Tax Period - yyyymm format
Line 3 PLAN Used for all EPMF and some BMF modules (MFT 46 and 76). Enter only if present.
TAXPAYER
Line 4 NAME The full taxpayer name - up to 35 characters. For individuals , this field is made up of FIRST-NAME, MIDDLE-NAME/INIT, LAST-NAME, and SUFFIX. For business entries, this field will be the only place the name is displayed.
Line 5 NAME/CONTROL Taxpayer name control
THIRD PARTY
Line 7 CAF NUMBER Third party CAF number
Line 7 PTIN Third Party PTIN (Optional)
Line 8 REP NAME The full third party name - up to 35 characters. This field is made up of FIRST-NAME, MIDDLE-NAME/INIT, LAST-NAME, and SUFFIX.
Line 8 NAME/CONTROL Third party name control
Line 9 SECOND NAME Third party's 2nd name, often a business name
Used in some instances to indicate multiple locations (i.e. "Location 2" )
Line 9 STATUS Indicates third party's practice status before the IRS
GOOD STANDING - third party is authorized to represent the taxpayer
DISBARRED - third party is not authorized to represent the taxpayer
SUSPENDED - third party is not authorized to represent the taxpayer
DECEASED - third party is not authorized to represent the taxpayer
RETIRED - third party is not authorized to represent the taxpayer
INELIGIBLE - third party is not authorized to represent the taxpayer
Line 10 PHONE Third party's phone number (domestic or international)
Line 10 FAX Third party's FAX number (domestic or international)
Line 11 STREET Third party's street address (domestic or international)
Line 11 CITY Third party's city (domestic or international)
Line 12 STATE/PROV/CNTY 2 character state code if address is domestic or province/county name if foreign.
Line 12 ZIP/POSTAL CD Zip code is domestic or postal code if foreign
Line 13 COUNTRY Third party's 2 character ISO country code and 35 character country name is displayed.
Line 13   Note: If correspondence addressed to the third party at this address has been returned by the USPS, then 'UNDELIVERABLE', will appear to the right of COUNTRY
SOURCE DOCUMENT
Line 15 SDLN Source Document Locator Number
nn-nnnn-nn-nnn-nn format, where...
nn=purge year - last 2 digits of the year in which the paper document is to be purged from the files; if form 2848 or 8821 then 7 years after sign date; if form 706 then 15 years after sign date
nnnn=control cycle - yyww format; not later than current cycle
nn=document location office
nnn=block series - numeric; 000-999
nn=sequence number - numeric; 00-99
Note:Oral TIAs will show a ‘P’ after the SDLN
Line 15 FORM-NUM Input form number - current valid form numbers are 2848, 8821, and 706. Older entries may contain 2848D, 56, or others.
Line 15 ON RETURN YES = POA was submitted with a tax return
NO = POA was submitted separately or after July 2008
Line 16 SIGN DATE Taxpayer signature date
Line 17 POA/TIA CO-SIGNER TIN TIN of co-signer of CAF document (not necessarily joint filer)
Line 17 POA/TIA CO-SIGNER NAME Name of co-signer of CAF document (not necessarily joint filer)
AUTHORIZATION
Line 19 AUTH LEVEL Authorization level - mandatory for 2848 only
A - Attorney
B - Certified Public Accountant
C - Enrolled Agent
D - Bona fide officer of the taxpayer's organization
E - Full-time employee of the taxpayer's organization
F - Member of the taxpayer's immediate family (spouse, child, parent, sibling)
G - Enrolled actuary
H - Unenrolled return preparer
I- Registered Return Preparer
K - Student Attorney or CPA
R -Enrolled Retirement Plan Agent (ERPA)
Line 19 NOTICE Indicates if authorized to receive copies of taxpayer notices (Yes or No)
Line 19 SIGN Indicates if third party allowed to sign returns for taxpayer (Yes or No)
Line 20 UN/MOD UNM = 2848 was unmodified
MOD = 2848 was modified in some way other than for signature or delegation
TXT = input by E-Services and contains modified form text
Line 20 REFUND Indicates if authorized to receive (but not negotiate) taxpayer's refund checks
Line 20 DELEGATE Indicates if authorized to delegate or substitute
Line 21 MF-TRANS Indicates if a transaction was attempted to be sent to Master File
Line 21 BLIND TRUST Indicates whether module contains blind trust authorization
Line 21 DISCLOSE THIRD PARTY Indicates whether the taxpayer has given the Rep authorization to disclose information to another third party. (Yes or No)
Line 22 JURISDICTION 2 character state code of where the Third Party practices as an Attorney or CPA, for this authorization, if applicable
Line 22 L-B-E NUMBER License/Bar/Enrollment number, if applicable. Applicable to designation levels: Attorney, CPA, Enrolled Agent, Enrolled Actuary, Enrolled Retirement Plan Agent.

Exhibit 2.3.31-6 
CFINKH (Mod History) with Taxpayer TIN, MFT, and Tax Period

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The table below contains a full list of the screen fields and their descriptions.

Input - Tax Module History  
Line 1 Command Code CFINKH
Line 1 TIN SSN or EIN -- must be in one of the following formats: ([[slashb]]=blank)
nnn-nn-nnnn[[slashb]] (Valid IMF) nnn-nn-nnnn* (Invalid IMF)
nnn-nn-nnnnV (Valid BMF SSN)
nnn-nn-nnnnW (Invalid BMF SSN)
nnn-nn-nnnnN (NMF SSN)
nn-nnnnnnn[[slashb]] (BMF EIN)
nn-nnnnnnnP (EPMF EIN)
nn-nnnnnnnN (NMF EIN)
Line 1 MFT MFT - Master File Tax code (to which an authorization applies)
Line 1 Tax Period yyyymm format
month ending the period of time the tax form covers
Output - Tax Module History  
Line 1 Command Code CFINKH
Line 1 TIN TIN entered on Input screen
Line 1 MFT MFT - Master File Tax code (to which an authorization applies)
Line 2 TAX PRD yyyymm format
month ending the period of time the tax form covers
Line 3 PLAN REPORT/PLAN NUMBER Used for all EPMF and some BMF modules (MFT 46 and 76).
TAXPAYER
Line 3 NAME The full taxpayer name - up to 35 characters. For individuals , this field is made up of FIRST-NAME, MIDDLE-NAME/INIT, LAST-NAME, and SUFFIX. For business entries, this field will be the only place the name is displayed.
Line 3 N/C Taxpayer name control
Line 5 & 15 AUTH EFFECTIVE FROM/TO This is the date range that the particular authorization is valid for. If this is the current authorization, the TO field will display the word PRESENT
Line 5 & 15 EMP NO This is the number of the employee who added/updated information on this particular authorization. If this field is zeroes, change was done in batch processing.
Line 6 & 16 REP NAME The full third party name - up to 35 characters. This field is made up of FIRST-NAME, MIDDLE-NAME/INIT, LAST-NAME, and SUFFIX.
Line 6 & 16 REP N/C Third party name control
Line 6 & 16 CAF NUMBER Third party CAF number
Line 7 & 17 CAF STATUS Indicates third party's practice status before the IRS
GOOD STANDING - third party is authorized to represent the taxpayer
DISBARRED - third party is not authorized to represent the taxpayer
SUSPENDED - third party is not authorized to represent the taxpayer
DECEASED - third party is not authorized to represent the taxpayer
RETIRED - third party is not authorized to represent the taxpayer
INELIGIBLE - third party is not authorized to represent the taxpayer
Line 7 & 17 AUTH LEVEL Authorization level - mandatory for 2848 only
A - Attorney
B - Certified Public Accountant
C - Enrolled Agent
D - Bona fide officer of the taxpayer's organization
E - Full-time employee of the taxpayer's organization
F - Member of the taxpayer's immediate family (spouse, child, parent, sibling)
G - Enrolled actuary
H - Unenrolled return preparer
I- Registered Return Preparer
K - Student Attorney or CPA
R -Enrolled Retirement Plan Agent (ERPA)
Line 7& 17 SDLN Source Document Locator Number
nn-nnnn-nn-nnn-nn format, where...
nn=purge year - last 2 digits of the year in which the paper document is to be purged from the files; if form 2848 or 8821 then 7 years after sign date; if form 706 then 15 years after sign date
nnnn=control cycle - yyww format; not later than current cycle
nn=document location office
nnn=block series - numeric; 000-999
nn=sequence number - numeric; 00-99
Note:Oral TIAs will show a ‘P’ after the SDLN
Line 8 & 18 PHO Third party's phone number (domestic or foreign), and possibly extension (domestic only)
Line 8 & 18 SIGN DATE Taxpayer signature date from form
Line 8 & 18 FORM FORM: Input form number - current valid form numbers are 2848, 8821, and 706. Older entries may contain 2848D, 56, or others.
Line 8 &18 R/W Revoke or Withdrawn Indicator,
X= Taxpayer revoked the authorization
W = Rep withdrew the authorization
E = Employee change or error
Line 9 & 19 FAX Third party's FAX number (domestic or foreign)
Line 9 & 19 L/B/E NUM License/Bar/Enrollment number, if applicable. Applicable to designation levels: Attorney, CPA, Enrolled Agent, Enrolled Actuary, Enrolled Retirement Plan Agent.
Line 9 & 19 DISCLOSE Indicates whether the taxpayer has given the Rep authorization to disclose information to another third party. (Yes or No)
Line 10 & 20   Note: If correspondence addressed to the third party at this address has been returned by the USPS, then 'UNDELIVERABLE', will appear to the left of JURISDICTION
Line 10 & 20 JURISDICTION 2 character state code of where the Third Party practices as an Attorney or CPA, for this authorization, if applicable
Line 10 & 20 ON RETURN YES = POA was submitted with a tax return
NO = POA was submitted separately or after July 2008
Line 10 & 20 MF TRANS Indicates if a transaction was attempted to be sent to Master File
Line 11 & 21 UN/MOD UNM = 2848 was unmodified
MOD = 2848 was modified in some way other than for signature or delegation
TXT = input by E-Services and contains modified form text
Line 11 & 21 NOTICE Indicates if authorized to receive copies of taxpayer notices (Yes or No)
Line 12 & 22 POA/TIA CO-SIGNER TIN TIN of co-signer of CAF document (not necessarily joint filer)
Line 12 & 22 SIGNATURE Indicates if third party allowed to sign a return for the taxpayer (Yes or No)
Line 12 & 22 REFUND Indicates if authorized to receive (but not negotiate) taxpayer's refund checks (Yes or No)
Line 13 & 23 POA/TIA CO-SIGNER NAME Name of co-signer of CAF document (not necessarily joint filer)
Line 13 & 23 DELEGATE Indicates if authorized to delegate or substitute (Yes or No)
Line 13 & 23 BLIND TRUST Indicates whether module contains blind trust authorization (Yes or No)

Exhibit 2.3.31-7 
CFINKH (Rep History) with CAF Number

This image is too large to be displayed in the current screen. Please click the link to view the image.

The Begin Date(MMDDYYYY) and End Date(MMDDYYYY) fields are optional. If only a Begin Date is specified, all history from the Begin Date to current date is displayed. If both Begin Date and End Date are specified, then the current record along with all history within the specified range will be displayed.

The table below contains a full list of the screen fields and their descriptions.

Input - CAF# History  
Line 1 Command Code CFINKH
Line 1 CAF Number Third party CAF number followed by ‘R ’(file source code = 9 and tin type = 4). Format: nnnn-nnnnnR
Line 1 Beginning Date (optional) If a beginning date is entered, only history equal to or newer is displayed
Format: mmddyyyy
Line 1 Ending Date (optional) If an ending date is entered, the history that is displayed will fall in to the range of dates entered.
Format: mmddyyyy
Output - CAF# History  
Line 1 Command Code CFINKH
Line 1 CAF Number Third party CAF # entered on input screen
Line 1 NAME The full third party name - up to 35 characters. This field is made up of FIRST-NAME, MIDDLE-NAME/INIT, LAST-NAME, and SUFFIX or business name.
Line 1 NAME CNTRL Third party name control
Line 2 & 14 FROM/TO Date range that this authorization is valid for
Line 2 & 14 PGM/EMP PGM: Name of the program used when adding/updating this third party data.
EMP: This is the number of the employee who added/updated information on this particular third party. If this field is zeroes, change was done in batch processing.
Line 3 & 15 FIRST Third party's first name - maximum 20 characters (total of first name, middle name, last name and suffix may not exceed 35)
Line 3 & 15 PHONE Third party's phone number, domestic or foreign. Extension may also be present on domestic numbers.
Line 3 & 15 FORM FORM: Input form number - current valid form numbers are 2848, 8821, and 706. Older entries may contain 2848D, 56, or others.
Line 4 & 16 MIDDLE Third party's middle name - maximum 20 characters (total of first name, middle name, last name and suffix may not exceed 35)
Line 4 & 16 FAX Third party's FAX number, domestic or foreign
Line 5 & 17 LAST Third party's last name - maximum 20 characters (total of first name, middle name, last name and suffix may not exceed 35)
Line 5 & 17 SDLN Source Document Locator Number
nn-nnnn-nn-nnn-nn format, where...
nn=purge year - last 2 digits of the year in which the paper document is to be purged from the files; if form 2848 or 8821 then 7 years after sign date; if form 706 then 15 years after sign date
nnnn=control cycle - yyww format; not later than current cycle
nn=document location office
nnn=block series - numeric; 000-999
nn=sequence number - numeric; 00-99
Note:Oral TIAs will show a ‘P’ after the SDLN
Line 5 & 17 MERGE CAF# CAF number of third party who was merged to this third party
Line 6 & 18 SUFFIX JR, III, etc. - maximum 10 characters (total of first name, middle name, last name and suffix may not exceed 35 characters.
Note: Do not include any authorization level information (e.g. ATTY, EA, A, B, C, etc.) in this field. That information does not belong in the THIRD PARTY record.
Line 6 & 18 SIGN DATE Third party signature date
Line 6 & 18 MERGE DATE Date the third party merge took place
Line 7 & 19 2ND NAME Third party's 2nd name, often a business name
Used in some instances to indicate multiple locations (i.e. "Location 2" )
Line 7 & 19 MERGE PTIN PTIN of third party who was merged to this third party
Line 8 & 20 STREET Third party's street address, domestic or foreign
Line 9 & 21 CITY Third party's city, domestic or foreign
on domestic, state & Zip codes will be to the right of CITY
on foreign, postal code will be to the right of CITY
Line 10 & 22 PROV/CNTY If foreign, province/county/territory name will be displayed to the left of COUNTRY
Line 10 & 22 COUNTRY Third party's 2 character country code along with the 35 character name is displayed.
Line 11 & 23   Note: If correspondence addressed to the third party at this address has been returned by the USPS, then 'UNDEL', will appear to the left of CAF STATUS
Line 11 & 23 CAF STATUS Indicates third party's practice status before the IRS
GOOD STANDING - third party is authorized to represent the taxpayer
DISBARRED - third party is not authorized to represent the taxpayer
SUSPENDED - third party is not authorized to represent the taxpayer
DECEASED - third party is not authorized to represent the taxpayer
RETIRED - third party is not authorized to represent the taxpayer
INELIGIBLE - third party is not authorized to represent the taxpayer
Line 11 & 23   Note: If the third party has been suspended, the date(s) of the suspension will display in the format mm/dd/yy to the right of the CAF STATUS

Exhibit 2.3.31-8 
CFINKS with SDLN

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The table below contains a full list of the screen fields and their descriptions.

Input - SDLN  
Line 1 Command Code CFINKS
Line 1 SDLN SDLN (Source Document Locator Number) must be entered in the format
nn-nnnn-nn-nnn-nn
Output _ SDLN  
Line 1 Command Code CFINKS
Line 2 SDLN Source Document Locator Number
nn-nnnn-nn-nnn-nn format, where...
nn=purge year - last 2 digits of the year in which the paper document is to be purged from the files; if form 2848 or 8821 then 7 years after sign date; if form 706 then 15 years after sign date
nnnn=control cycle - yyww format; not later than current cycle
nn=document location office
nnn=block series - numeric; 000-999
nn=sequence number - numeric; 00-99
Note:Oral TIAs will show a ‘P’ after the SDLN
Line 2 SIGN DATE Taxpayer signature date
Line 2 FORM NUM Input form number - current valid form numbers are 2848, 8821, and 706. Older entries may contain 2848D, 56, or others.
Line 3 MODIFIED FORM CODE U = 2848 was unmodified
M = 2848 was modified in some way other than for signature or delegation
T = input by E-Services and contains modified form text
Line 3 PURGE DATE Date that the paper document and the authorization are to be purged from the files :
Forms 2848/8821 - 7 years from sign date
Form 706 - 15 years from sign date
Line 4 thru 6   Note: If the modified form code is 'T', then the text entered by e-services will be displayed beneath the MODIFIED FORM CODE field.
Line 9 thru 11 TAXPAYER TIN The taxpayer's SSN or EIN
Line 9 thru 11 TAXPAYER NAME The full taxpayer name - up to 35 characters. For individuals , this field is made up of FIRST-NAME, MIDDLE-NAME/INIT, LAST-NAME, and SUFFIX. For business entries, this field will be the only place the name is displayed.
Line 14 thru 23 REP NUMBER Third party CAF number
Line 14 thru 23 REP NAME The full third party name - up to 35 characters. This field is made up of FIRST-NAME, MIDDLE-NAME/INIT, LAST-NAME, and SUFFIX.
Line 14 thru 23 STATUS Indicates third party's practice status before the IRS
UNDEL - Undeliverable - correspondence addressed to the third party at this address has been returned by the USPS
GOOD - Good Standing, third party is authorized to represent the taxpayer
DISB - Disbarred - third party is not authorized to represent the taxpayer
SUSP - Suspended - third party is not authorized to represent the taxpayer
DEC - Deceased, not authorized to represent the taxpayer
RET - Retired - third party is not authorized to represent the taxpayer
INELG - Ineligible - third party is not authorized to represent the taxpayer
Line 14 thru 23 OPR DATE(S) If the third party has been suspended, the date(s) of the suspension will display in the format mm/dd/yy

Exhibit 2.3.31-9 
CFINKT with Taxpayer TIN and CAF Number

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Input - TIN & CAF#  
Line 1 Command Code CFINKT
Line 1 TIN SSN or EIN -- must be in one of the following formats: ([[slashb]]=blank)
nnn-nn-nnnn[[slashb]] (Valid IMF) nnn-nn-nnnn* (Invalid IMF)
nnn-nn-nnnnV (Valid BMF SSN)
nnn-nn-nnnnW (Invalid BMF SSN)
nnn-nn-nnnnN (NMF SSN)
nn-nnnnnnn[[slashb]] (BMF EIN)
nn-nnnnnnnP (EPMF EIN)
nn-nnnnnnnN (NMF EIN)
Line 1 CAF Number Third party CAF number followed by ‘R ’. Format:
nnnn-nnnnnR (CAF #)
Output - TIN & CAF#  
Line 1 Command Code CFINKT re-displayed from input screen
Line 1 TIN Taxpayer TIN re-displayed from input screen
Line 1 CAF Number Third party CAF number re-displayed from input screen
Line 2 TAXPAYER NAME The full taxpayer name - up to 35 characters. For individuals , this field is made up of FIRST-NAME, MIDDLE-NAME/INIT, LAST-NAME, and SUFFIX. For business entries, this field will be the only place the name is displayed.
Line 2 TXP NAME CNTRL Taxpayer name control
Line 3 THIRD PARTY NAME The full third party name - up to 35 characters. This field is made up of FIRST-NAME, MIDDLE-NAME/INIT, LAST-NAME, and SUFFIX.
Line 3 REP NAME CNTRL Third party's name control
Line 4 SECOND NAME Third party's 2nd name, often a business name
Used in some instances to indicate multiple locations (i.e. "Location 2" )
Line 4 PHNO Third party's phone number, domestic or foreign
Line 5 STREET Third party's street address, domestic or foreign
Line 5 FAX Third party's FAX number, domestic or foreign
Line 6 PTIN Third Party PTIN
Line 7 CITY/STATE/CNTRY Third party's DOMESTIC:
City, 2-character state code & Zip Code
or
FOREIGN:
City, province/territory/county name, Postal code & Country
Line 7   Note: If third party is 'UNDELIVERABLE', this will to the right of COUNTRY
Line 10 thru 22 MF MFT - Master File Tax code (to which an authorization applies)
Line 10 thru 22 TAXPRD Tax Period - yyyymm format
Line 10 thru 22 PLN REPORT/PLAN NUMBER Used for all EPMF and some BMF modules (MFT 46 and 76).
Line 10 thru 22 FORM Input form number - current valid form numbers are 2848, 8821, and 706. Older entries may contain 2848D, 56, or others.
Line 10 thru 22 SIGNDATE Taxpayer signature date
Line 10 thru 22 SDLN Source Document Locator Number
nn-nnnn-nn-nnn-nn format, where...
nn=purge year - last 2 digits of the year in which the paper document is to be purged from the files; if form 2848 or 8821 then 7 years after sign date; if form 706 then 15 years after sign date
nnnn=control cycle - yyww format; not later than current cycle
nn=document location office
nnn=block series - numeric; 000-999
nn=sequence number - numeric; 00-99
Note:Oral TIAs will show a ‘P’ after the SDLN
Line 10 thru 22 LVL Authorization level - mandatory for 2848 only
A - Attorney
B - Certified Public Accountant
C - Enrolled Agent
D - Bona fide officer of the taxpayer's organization
E - Full-time employee of the taxpayer's organization
F - Member of the taxpayer's immediate family (spouse, child, parent, sibling)
G - Enrolled actuary
H - Unenrolled return preparer
I- Registered Return Preparer
K - Student Attorney or CPA
R -Enrolled Retirement Plan Agent (ERPA)
Line 10 thru 22 RCT N = third party is authorized to receive copies of taxpayer correspondence
R = third party is authorized to receive taxpayer's refund check
B = indicates blind trust - third party receives correspondence and refund; taxpayer receives neither
Line 10 thru 22 AUTHS U = 2848 was unmodified
M = 2848 was modified in some way other than for signature or delegation
T = input by E-Services and contains modified form text
S = modified to allow third party to sign returns for taxpayer
D = modified to allow third party to re-delegate his/her authorization
I = 8821 coded for INSPECT
Y = Disclosure to another third party
Line 10 thru 22   Note: If there is something other than a blank (Good Standing) in the third party's practice status, one of the following will be displayed in the RCT and AUTHS fields.
DISBARRED - third party is not authorized to represent the taxpayer
SUSPENDED - third party is not authorized to represent the taxpayer
DECEASED - third party is not authorized to represent the taxpayer
RETIRED - third party is not authorized to represent the taxpayer
INELIGIBLE - third party is not authorized to represent the taxpayer
Line 10 thru 22 CO-SIGNER TIN TIN of co-signer of CAF document (not necessarily joint filer)
Line 10 thru 22 N-C Name control of co-signer of CAF document (not necessarily joint filer)
Line 10 thru 22   Note: If there is more than 1 co-signer, an asterisk (*) will display next to the name control.

The table below contains a full list of the screen fields and their descriptions.

Exhibit 2.3.31-10 
RPINK with All Options

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The table below contains a full list of the screen fields and their descriptions.

Input  
Line 1 Command Code RPINK
Line 1 Third Party last name the first 10 characters of the last name field
Line 1 delimiter comma
Line 1 Third Party first name up to the first 10 characters of the first name field
Line 1 Zip - 1st 3 digits the first 3 characters of the postal code
Line 1 Zip - 4th & 5th digits the 4th and 5th of the postal code
Line 1 Address - 1st 4 characters the first 4 characters of the street address
Output  
Line 1 Command Code RPINK
Line 1 Third Party last name the first 10 characters of the last name field
Line 3, 10, 17 CAF NUMBER Third party CAF number followed by ‘R ’.
Line 4, 11, 18 NAME Full name of third party
Line 4, 11, 18 PTIN Third party's PTIN
Line 5, 12, 19 SECOND NAME Third party's 2nd name, often a business name
Line 5, 12, 19 PH Third party's telephone number, domestic or foreign
Line 6, 13, 20 STREET Third party's street address, domestic or foreign
Line 6, 13, 20 FAX Third party's FAX number, domestic or foreign
Line 7, 14, 21 CITY The third party address data reflected is a string of the following, domestic or foreign, information:
city name
state cd or province/territory name
zip or postal code
Line 7, 14, 21 STATUS may show ‘RETIRED ’, ‘DECEASED’, ‘DISBARRED’, ‘SUSPENDED ’, or 'INELIGIBLE'. If 'SUSPENDED', date(s) of suspension will display underneath.
Line 8, 15, 22 COUNTRY Third party's 2 character country code and 35 character country name will be displayed.

Exhibit 2.3.31-11 
KAFFQ with CAF Number Display

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Exhibit 2.3.31-12 
KAFFQP Display

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Exhibit 2.3.31-13 
KAFTQ with CAF Number Display

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Exhibit 2.3.31-14 
KAFTQP Display

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