The IRS treats someone acting in a fiduciary capacity as if he or she were the actual taxpayer, not merely a personal representative or someone with power of attorney privileges. This means that the fiduciary has the rights and responsibilities (such as filing proper tax returns and paying taxes owed) of the actual taxpayer. Conversely, an appointed representative may only have duties as specifically authorized by the taxpayer. A representative is not allowed to perform any function that the taxpayer has not explicitly authorized.