Form Par 101 - Virginia Power Of Attorney And Declaration Of Representative

Form Par 101 - Virginia Power Of Attorney And Declaration Of Representative - 2010

Important - New Power Of Attorney Requirements

During the 2009 session the General Assembly enacted legislation amending and

reenacting Code of Virginia as it relates to powers of attorney (POA) in tax matters with

the Department of Taxation. Once a taxpayer ﬁ les a POA in accordance with TAX’s

procedures, and while that POA is in effect, when TAX provides to the taxpayer any written

correspondence, documentation, or other written materials relating to the tax matter for

which the POA has been ﬁ led, TAX must also provide a copy of the same (or notiﬁ cation

of such) to the POA. With few exceptions, TAX will furnish a copy to the POA under the

same delivery method used for providing the written correspondence.

In order for a person designated as a power of attorney to receive copies of correspondence

mailed to the taxpayer under the new law, both Form R-7 Application for Enrollment as a

Virginia Authorized Agent and revised Form PAR 101 must be submitted on or after July

1, 2010.

Form PAR 101 Virginia Power of Attorney and Declaration of Representative has been

updated to reﬂ ect these procedure changes, and agents with power of attorney will be

required to submit the new form in order to automatically receive correspondence on or

after July 1, 2010. Any POA received using the current form prior to July 1, 2010 will

remain in effect, but will not automatically receive correspondence.

The new version of form PAR 101 submitted prior to July 1, 2010 will not be processed

until on or after July 1, 2010.

Form Par 101 - Virginia Power Of Attorney And Declaration Of Representative - 2010