Ftb 3520 C1 - Instructions For Completing The Power Of Attorney Declaration For The Franchise Tax Board Page 2
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24. Tax Information Authorization:
If you want to revoke an existing Power of Attorney
Declaration for the same tax matters and tax years or
If you check this box, it will only authorize
income periods, send a copy of the previously executed
disclosure of tax information to your representative.
Power of Attorney Declaration with “REVOKE” written at
This person will be able to receive your confidential
the top of the form. You (the taxpayer or representative)
tax information for the specified tax years or income
must sign and date the bottom of page 2.
periods, but cannot represent you or resolve issues
for you before us.
If you do not have a copy of the Power of Attorney
Declaration you want to revoke, send a statement of
5. Acts Authorized:
revocation that indicates the taxpayer name, social
security number or business entity identification number,
Unless you specify otherwise, your representatives
the name and address of each representative and the
are authorized as attorneys-in-fact to:
tax years or income periods you wish to revoke.
•
Receive and inspect confidential tax information.
•
Represent you in matters before Franchise Tax
A representative can withdraw from representation by
Board.
submitting a signed and dated statement that includes
•
Sign waivers that extend the statutory period for
the taxpayer name, social security number or business
assessment or determination of taxes.
entity identification number, address, and tax years or
•
Execute settlement agreements.
income periods from which the representative is
•
Execute closing agreements.
withdrawing.
6. List any specific additions or deletions to the
Mail your retention or revocation to the address in
acts otherwise authorized in this Power of
number 9 below.
Attorney Declaration:
The normal processing time to record a power of
These can include, but are not limited to:
attorney revocation is five business days from the date
•
we received it. If you require expedited service for
Receive, but not endorse or cash a refund
revocation of a power of attorney, please fax the
check. You must specifically authorize your
revocation request to us at (916) 845-0523.
representative to receive the refund check. You
must make arrangements with a Franchise Tax
9. Signatures Authorizing Power of Attorney
Board representative to accomplish this. Please
Declaration:
call (800) 852-5711 for assistance.
•
Substitute or delegate authority to a new
The taxpayers or owner, officer, receiver, administrator,
representative. You must specifically authorize
or trustee for the taxpayers must sign the Power of
your representative to substitute a
Attorney Declaration. If this is a joint power of attorney
representative or delegate authority to a new
declaration, both husband and wife must sign. If you do
representative.
not sign and date it, we will return it to you without
•
Other acts not identified on this form.
processing it.
7. Notices and Communications:
Mail the declaration to FTB at:
Unless you specify otherwise, we will send you and your
primary representative a copy of Franchise Tax Board
Franchise Tax Board
computer-generated notices as they become available.
PO Box 2828
Some of our processing systems are not capable of
Rancho Cordova, CA 95741-2828
generating representative copies at this time.
or fax it to: (916) 845-0523
To have all notices sent only to you, please check the
box in section 7, on page 2. Your representative will not
If your signature denotes a fiduciary relationship, please
receive a copy of these notices.
check the box indicated.
8. Retention/Revocation of prior Power of Attorney
For more information, please see our Power of Attorney
Declarations:
Website at:
Filing a new Power of Attorney Declaration automatically
revokes all earlier declarations for the same tax matters
and tax years or income periods on file with the FTB
unless you specify otherwise. If you do not want to
revoke an existing Power of Attorney Declaration, please
check the box in section 8, on page 2. You must also
attach a copy of that power of attorney.
FTB 3520 C1 (REV 10-2002) PAGE 4
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