Power of Attorney
About Power of Attorney:
Power Of Attorney (POA) is an instrument by which one person, as principal, appoints another as his or her agent and confers upon this individual the authority to perform certain specified acts or kinds of acts on behalf of the principal. Instrument in writing by which one person, as principal, appoints another as his agent and confers upon him the authority to perform certain specified acts or kinds of acts on behalf of the principal. The primary purpose of a power of attorney is to give evidence of the authority of the agent to third parties with whom the agent deals. A person need not be an attorney-at-law to have the power of attorney to act for another. To protect the confidentiality of tax records, some States (like Massachusetts) law generally prohibits DOR from disclosing tax return information to anyone other than taxpayers or their representatives. Generally, DOR can only release tax information to representatives if they provide valid powers of attorney. There are several types of POA: general, specific, durable, and springing. For tax purposes, a person can give power of attorney to an attorney-at-law, a certified public accountant, an enrolled agent, or other qualifying individual to represent him or her in matters before the U.S. Internal Revenue Service, such as audits, correspondence and other communications, hearings, and meetings.
Use forms 2848 or 2848D.
See Tax Forms in the Encyclopedia.
A legal document that allows someone else to act on his or her behalf, in matters that the taxpayer specify in the Power of Attorney document. the taxpayer can also use this document to authorize an individual to receive information administered by us for non-tax issues such as Child Support Collection.
Description and Definition of Power of Attorney
A legal document authorizing one person to act in the name, place, and stead of another person as attorney or agent. You can give a specific power of attorney to someone such as your accountant or an enrolled agent to represent you on tax matters before the IRS.
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