Which of the following statements with respect to the Internal Revenue Service$$s Centralized Authorization File $($CAF$)$ is false?

A$.$

Information from both powers of attorney and tax information authorizations is recorded on the CAF system.

B$.$

The issuance of a CAF number does not indicate that a person is recognized or authorized to practice before the Internal Revenue Service.

C$.$

Only documents that concern a matter relating to a specific tax period that ends no later than $3$ years after the date a power of attorney is received by the Internal Revenue Service will be recorded on the CAF system.

D$.$

A tax information authorization or power of attorney will be rejected based on the absence of a CAF number.