In 2021, the Franchise Tax Board (FTB) launched FTB Form 3912 Power of Attorney - Active Representatives on File letter. The purpose of the FTB Form 3912 is which of the following?

A. FTB Form 3912 provides all taxpayers that have an active Power of Attorney (POA) with FTB a list of all active POA representative relationships on their account

B. FTB Form 3912 should be used for the purposes of revoking a POA

C. FTB Form 3912 gives another person the legal right to look at a taxpayers account information

D. FTB Form 3912 allows the taxpayers representative to waive the California statute of limitations