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With regard to Centralized Authorization File ( CAF ) numbers, which of the following statements is true? A . A CAF number is assigned only

With regard to Centralized Authorization File (CAF) numbers, which of the following statements is true?
A.
A CAF number is assigned only to enrolled agents, CPAs, and attorneys.
B.
A CAF number indicates that an individual is either recognized or authorized to practice before the IRS.
C.
The CAF number is entered into the IRS database, which allows the IRS to send copies of notices to the representative.
D.
A power of attorney submitted without a CAF number will be rejected based on the absence of a CAF number.

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