CAF, Revocation, and Withdrawal
Learn the decision pattern the exam can test, then apply it to a realistic taxpayer fact pattern.
What changes the answer?
A new power of attorney may not automatically eliminate every earlier authorization outside its scope.
A tax-practice scenario
A taxpayer changes representatives for some years while the prior EA withdraws from others. Update each authorization intentionally.
Identify the taxpayer, entity, transaction, and tax period first. Write the controlling tests in order, apply only the relevant facts, and keep the reporting result separate from any planning recommendation.
Do not take this shortcut.
Assuming a phone call or new engagement letter updates the CAF.
Turn the rule into recall.
Maintain an authorization register by taxpayer, form, period, representative, status, and submission proof.
- ExplainState the governing distinction without notes.
- ApplyChange one fact in the scenario and predict the new result.
- RetrieveAnswer an unseen question, then review every option.
Official source and scope
This lesson follows the current PSI content outline and uses the IRS reference below for the underlying tax or practice framework. Always confirm current forms, instructions, thresholds, and effective dates before advising a taxpayer.