Just one more comment on this. I forgot to mention to you that I have an authorized PTIN # XXXXX the IRS. So even though I have this PTIN#, which has allowed me to prepare my clients returns, I still can't be assigned power of attorney unless I satisfy the two requirements you mentioned previously (active CA CPA, etc.). I may have been confused in thinking my authorized PTIN# XXXXX me to represent my client as POA? Please clarify. Thank you.