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Published:   |   Last Updated: March 5, 2026

Expedite Resolution of Centralized Authorization File Number Suspensions to Protect Tax Professionals and Taxpayers

The IRS should expedite resolution of Centralized Authorization File number suspensions to avoid unfairly harming tax professionals and the taxpayers they represent during lengthy fraud investigations.

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Objective 12

TAS Recommends

To mitigate the negative impact of CAF number suspensions on taxpayer representation, TAS recommends
that the IRS:

Recommendation 5-1

Issue Interim CAF Numbers: The IRS should issue interim CAF numbers to practitioners believed to be victims of identity theft. This measure will allow practitioners to continue representing taxpayers during the fraud review process, minimizing disruptions to taxpayer representation.

 

Recommendation 5-2

Improve Communication: The IRS should enhance communication with affected practitioners and taxpayers. This includes revising its letters to provide clear and timely information about the suspension process and the available options for practitioners.

 

Recommendation 5-3

Review Policy: The IRS should conduct a comprehensive policy review to explore less disruptive alternatives for preventing fraud while safeguarding taxpayers’ right to the representation of their choice. This review should include input from key stakeholders, including representatives, practitioners, and taxpayer advocacy groups.

 

Quarterly Updates

No updates to report for the first quarter of FY 2026. Progress during this period was affected by the lapse in appropriations and operational impacts, including reduced staffing capacity, reassignment of work and priorities, and reevaluation of TAS’s approach to managing systemic advocacy objectives and associated initiatives. TAS is refining its plans, quarterly activities, and success measures and will resume providing updates in the second quarter, including reporting any outcomes achieved during the first quarter.

Status

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