# Enrolled Agent Exam [Part 3] 39, CAF Numbers and Authorization Recording

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-39-caf-numbers-and-authorization-recording
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-39-caf-numbers-and-authorization-recording.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-09-13T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/3c2d6506-76f8-4a23-81c3-6049a7148c1a.mp3
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Duration seconds: 197

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - The purpose of the Centralized Authorization File (CAF) and how the unique nine-digit CAF number is used by the IRS. - The correct procedure for a new representative to obtain a CAF number by leaving the field blank on their initial Form 2848. - The critical exam distinction between a power of attorney 'recorded' on the CAF for ongoing matters versus one for 'specific use' that is not recorded. - The rule that the IRS will only send copies of notices to the first two representatives listed on a Form 2848, even if more are authorized. - The limitation on authorizing representation for future tax periods, which is generally capped at three years from the date of receipt by the IRS. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

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## Transcript

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