Form Ia 2848 - Iowa Power Of Attorney Form (Page 3 of 3) in pdf

Iowa Power of Attorney Form IA 2848 Instructions

Purpose of Form

Partnership. A power of attorney must be signed by all

Taxpayer information is confidential. The Iowa

partners, or if executed in the name of the partnership, by

Department of Revenue will discuss confidential tax

the partner or partners duly authorized to act for the

partnership, who must certify that the partner(s) has such

information only with the taxpayer, unless the taxpayer

has a valid power of attorney form on file with the

authority.

Department.

Canceling a power of attorney

A power of attorney is required by the Department when

A power of attorney may be revoked by a taxpayer at any

the taxpayer wishes to authorize another person to

time by filing a statement of revocation with the

perform one or more of the following on behalf of the

Department. The statement must indicate that the

taxpayer:

authority of the previous power of attorney is revoked

a. To receive copies of notices or documents sent by

and must be signed and dated by the taxpayer. Also, the

the Department, its representatives, or its attorneys.

name and address of each representative whose authority

b. To receive (but not to endorse and collect) checks in

is revoked must be listed or a copy of the power of

payment of any refund of Iowa taxes, penalties, or

attorney must be attached. Revocation of the authority to

interest.

represent the taxpayer before the Department will be

c. To request waivers (including offers of waivers) of

effective on the date received by the Department.

restrictions on assessment or collection of

Submitting a new power of attorney

deficiencies in tax and waivers of notice of

A new power of attorney for a particular tax type(s) and

disallowance of a claim for credit or refund.

tax period(s) revokes a prior power of attorney for those

d. To request extensions of time for assessment or

tax type(s) and tax period(s), unless the taxpayer

collection of taxes.

indicates on the new power of attorney form that a prior

e. To fully represent the taxpayer(s) in any formal or

power of attorney is to remain in effect. The effective

informal meeting with the Department, hearing,

date of a new power of attorney is the date it is received

determination, final or otherwise, or appeal.

by the Department.

f. To enter into any compromise with the Department.

For a previously-designated representative to remain as

g. To execute any release from liability required by the

the taxpayer’s representative when a new power of

Department prerequisite to divulging otherwise

attorney form is filed, a taxpayer must attach a copy of

confidential information concerning taxpayer(s).

the prior power of attorney form that designates the

h. Other acts as expressly stipulated in writing by the

representative that the taxpayer wishes to retain.

taxpayer.

Withdrawing as a representative

Statute of limitations

A representative may withdraw from representing a

A power of attorney may be effective for no more than

taxpayer by filing a statement with the Department. The

three years from the date it is received by the

statement must be signed and dated by the representative

Department.

and must identify the name and address of the

Specific tax periods must be identified

taxpayer(s) and the matter(s) from which the

Each tax period must be separately stated. An unlimited

representative is withdrawing.

number of tax periods prior to the date on which the

Federal power of attorney

power of attorney is received by the Department may be

The Federal Power of Attorney form or a Military Power

listed.

of Attorney are accepted by the Iowa Department of

Who must sign?

Revenue. To be valid, the Federal or Military form must

Individual taxpayer. A power of attorney form must be

contain a written statement that indicates it is being

signed by the individual.

submitted for use with State of Iowa forms. The

Joint returns. If a tax matter concerns a joint individual

statement needs to be initialed by the taxpayer.

income tax return, both taxpayers must sign and date.

Corporation. An officer of the corporation having

Mail this form to:

authority to legally bind the corporation must sign the

Registration Services, Iowa Department of Revenue,

power of attorney form. The corporation must certify that

PO Box 10465, Des Moines IA 50306-0465 or Fax

the officer has such authority.

to 515-281-3906.

Association. An officer of the association having

authority to legally bind the association must sign the

Do not attach this form to a return unless it is an

power of attorney form. The association must certify that

IA 706, IA 1041, or IA 843.

the officer has such authority.

14-101c (08/17/11)

Form Ia 2848 - Iowa Power Of Attorney Form Page 3

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