Adobe After Effects 7.0 Authorization Code
return a signed authorization to all caf function areas. if the taxpayer was audited by another functional area prior to receiving the authorization, a request for a caf authorization is invalid. for an audit the auditing function is responsible for providing the authorization to the employee performing the audit. if the caf function area did not process the authorization, caf will return the authorization to the functional area for processing. if caf cannot process the authorization, return a signed document to the taxpayer with a reason for the return.
the authorization can be written for any taxpayer or internal contact. the authorizer ensures that the taxpayer or internal contact is identified on all three parts of the authorization. the authorization may be written for any person that meets the legal requirements to request a representative authorizations. the authorization is not limited to tax practitioners and extensions.
the authorization may also be written in partial terms for any contact for which a permanent authorization is not required. a permanent authorization is one that is assigned to a taxpayer or internal contact and does not expire for a defined period of time (i.e., permanent authorization). the authorization is generally written for the first authorization within the defined period of time after the issuance of the permanent authorization. consideration must be given to any terms which are specified in temporary authorization terms.
the authorization requirement may vary depending on the qualifying official. the authorization may require a statement of authority, the date the authority is granted, the taxpayer id, the qualifying official, and the authority class. the authorization requirement will be listed in the otr 23.14 requirements and the applicable ncos.
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