With regard to powers of attorney, which of the following statements is false?

A$.$

A taxpayer$$s representative can receive and endorse the taxpayer$$s check related to income tax from the U$.$S$.$ Treasury if so authorized on the taxpayer$$s power of attorney, Form $2848.$

B$.$

A taxpayer can execute a durable power of attorney, which specifies that the appointment of the attorney$-$in$-$fact will not end due to the incapacity or incompetency of the taxpayer.

C$.$

A document other than Form $2848$ can be used to appoint a power of attorney if it contains the information required by the IRS.

D$.$

Form $2848,$ Power of Attorney and Declaration of Representative, can be used to appoint an Annual Filing Season Program participant as a taxpayer$$s representative before revenue agents and examining officers of the Examination Division of the IRS.