There are two types of roles a user can be assigned:
Owner: An Owner is someone who has the authority to act on behalf of that taxpayer, and the ability to approve, edit or delete other users, including users with Full Access.
Full Access: Someone with Full Access can act on behalf of that taxpayer.
When someone has sought permission to be linked to a taxpayer, but has not yet been granted access, they are recorded as ‘Pending’. These persons cannot see any related data associated with that taxpayer until their access has been approved.