Fillable Form M-2848 - Power Of Attorney And Declaration Of Representative (Page 3 of 4) in pdf

Form M-2848 Instructions

General Information

c. For a principal reporting corporation. Enter the name, federal identifi-

cation number and business address of the principal reporting corporation.

To protect the confidentiality of tax records, Massachusetts law generally

prohibits the Department of Revenue from disclosing information contained

d. For a trust. Enter the name, title and address of the fiduciary, and the

in tax returns or other documents filed with it to persons other than the tax-

name and federal identification number of the trust.

payer or the taxpayer’s representative. For your protection, the Department

e. For an estate. Enter the name, title and address of the decedent’s per-

requires that you file a power of attorney before it will release tax information

sonal representative, and the name and identification number of the estate.

to your representative. The power of attorney will also allow your represen-

The identification number for an estate is the decedent’s social security

tative to act on your behalf to the extent you indicate. Use Form M-2848,

number and includes the federal identification number if the estate has one.

Power of Attorney and Declaration of Representative, for this purpose if

you choose. You may file a power of attorney without using Form M-2848,

B. Appointee(s) and tax matters and years or periods. Enter the name(s),

but it must contain the same information as Form M-2848 would.

address(es) and telephone number(s) of the individual(s) you appoint. Your

representative must be an individual and may not be an organization, firm

You may use Form M-2848 to appoint one or more individuals to represent

or partnership.

you in tax matters before the Department of Revenue. You may use Form

M-2848 for any matters affecting any tax imposed by the Commonwealth,

Consider each tax imposed by the Commonwealth for each tax period as a

and the power granted is limited to these tax matters.

separate tax matter. In the col umns provided, clearly identify the type(s) of

tax(es) and the year(s) or period(s) for which the power is granted. You may

For certain corporate excise matters under G.L. Ch. 63. By executing

list any number of years or periods and types of taxes on the same power of

this agreement an officer of a principal reporting corporation filing under

attorney. If the matter relates to estate tax, enter the date of the taxpayer’s

G.L. Ch. 63, § 32B represents that the principal reporting corporation is

death instead of the year or period.

authorized to execute this agreement as agent for all corporations that par-

ticipated in, or were required to participate in, such filing for any component

If the power of attorney will be used in connection with a penalty that is not

of the corporate excise reported or required to be reported under any sec-

related to a particular tax type, such as personal income or corporate, enter

tion of G.L. Ch. 63 by any such corporation whether relating to the income

the section of the General Laws which authorizes the penalty in the “type

measure, non-income measure, or a minimum excise tax liability under the

of tax” column.

corporate excise.

C. Powers granted by Form M-2848. Your signature on Form M-2848

A principal reporting corporation acts on behalf of all corporations that partic-

authorizes the individual(s) you designate (your representative or “attorney-

ipated in, or were required to participate in, a filing under G.L. Ch. 63, § 32B,

in-fact”) generally to perform any act you can perform. This includes execu -

as stated in the preceding paragraph. Consequently, in the case of such a

ting waivers and offers of waivers of restrictions on as sess ment or collection

filing by a principal reporting corporation, the references in this agreement

of deficiences in taxes, and waivers of notice of disallowance of a claim for

to “taxpayer(s)” shall include all such corporations.

credit or refund. It also includes executing consents extending the legally al-

lowed period for assessment or collection of taxes. The authority does not

Filing the Power of Attorney. You must file the original, a photo copy or

include the power to substitute another representative (unless specifically

facsimile transmission (fax) of the power of attorney with each DOR office

added to Form M-2848) or the power to receive refund checks.

in which your representative is to represent you. You do not have to file

another copy with other DOR officers or counsel who later have the matter

If you do not want your representative to be able to perform any of these or

under consideration unless you are specifically asked to provide an addi-

other specific acts, or if you want to give your representative the power to

tional copy.

delegate authority or substitute another representative, insert language ex-

cluding or adding these acts in the blank space provided.

Revoking a Power of Attorney. If you previously filed a power of attorney

and you want to revoke it, you may use Form M-2848 to change your rep-

D. Where you want copies to be sent. The Department of Revenue rou-

resentatives or alter the powers granted to them. File the form with the of-

tinely sends originals of all notices to the taxpayer. You may also have

fice of DOR in which you filed the earlier power. The new power of

copies of all notices and all other written communications sent to your rep-

attorney will revoke the earlier one for the same matters and tax periods

resentative. Please check box 1 if you want copies of all notices or all com -

unless you specifically state otherwise.

munications sent to the first appointee named at the top of the form.

Check box 2 if you want copies sent to one of your other appointees. In this

If you want to revoke a power of attorney without executing a new one,

case, list the name of the appointee.

send a signed statement to each office of DOR in which you filed the earlier

power of attorney you are now revoking. List in this statement the name

E. Signature of taxpayer(s). For individuals: If a joint return is involved and

and address of each representative whose authority is being revoked.

both spouses will be represented by the same individual(s), both must sign

the power of attorney unless one authorizes the other (in writing) to sign

How to Complete Form M-2848

for both. In that case, attach a copy of the authorization. However, if the

Part 1. Power of Attorney

spouses are to be represented by different individuals, each may execute

A. Taxpayer’s name, identification number and address.

a power of attorney.

a. For individuals. Enter you name, social security number and address in

the space provided. If joint returns involved, and you and your spouse are

For a partnership: All partners must sign unless one partner is authorized

designating the same representative(s), also enter your spouse’s name

to act in the name of the partnership. A partner is authorized to act in the

and social security number and your spouse’s address (if different).

name of the partnership if under state law the partner has authority to bind

the partnership.

b. For a corporation, partnership or association. Enter the name, federal

identification number and business address. If the Power of Attorney for a

For a corporation or association: An officer having authority to bind the en-

partnership will be used in a tax matter in which the name and social secu-

tity must sign.

rity number of each partner have not previously been sent to DOR, list the

For a principal reporting corporation: An officer having authority to bind the

name and social security number of each partner in the available space at

principal reporting corporation of a combined group.

the end of the form or on an attached sheet.

Form M-2848 - Power Of Attorney And Declaration Of Representative Page 3

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