Which statement is incorrect regarding the Centralized Authorization File $($CAF$)$ number on powers of attorney? A$.$ Generally, when the taxpayer submits a Form $2848,$ it is included on the IRS Centralized Authorization File $($CAF$)$ B$.$ Joint filers are allowed to submit one Form $2848$ to have the power of attorney recorded on the CAF for both taxpayers C$.$ The CAF allows IRS personnel who do not have access to the original power of attorney to determine whether the taxpayer authorized an individual to represent him or her D$.$ It is important that the taxpayer fills out the Form $2848$ correctly, signs, and dates it$,$ to prevent the CAF unit from rejecting it