Fillable Form Lgl-001 - Power Of Attorney (Page 2 of 2) in pdf

Instructions

Use LGL-001, Power of Attorney, to authorize one or more

person who is designated by the board of directors or other

individuals to represent you before DRS. This authorization

governing body of the corporation, any ofﬁ cer or employee

allows your representative(s) to receive and inspect conﬁ dential

of the corporation upon written request signed by a principal

tax information and to act on your behalf in matters before DRS.

ofﬁ cer of the corporation and attested to by the secretary or

other ofﬁ cer of the corporation, or any other person who is

Connecticut law stipulates that all ofﬁ cial mailings will be sent

authorized to receive or inspect the corporation’s return or

to the taxpayer of record at the address on ﬁ le with DRS. As a

return information under I.R.C. §6103(e)(1)(D);

matter of policy, DRS also provides taxpayers with the right to

The successor, receiver, guarantor, or any assignee of the

have a copy of any notice sent to its counsel or other qualiﬁ ed

taxpayer; or

representative who has properly executed and ﬁ led this power

The authorized representative of any of the above.

of attorney with DRS for the type of tax and tax period that is the

subject of the notice. This power of attorney does not change

Part III: Power of Attorney Given To

the requirement that DRS send all ofﬁ cial mailings directly to

Provide the name, address, and telephone number of the

the taxpayer.

person(s) designated by you to be your attorney(s)-in-fact. If

Part I: Taxpayer(s) Giving a Power of Attorney to

you are adding additional representatives to an existing power

Another Person

of attorney, include the names of all individuals you wish to

represent you. This power of attorney revokes all previous

Provide the taxpayer’s name and address and either your Social

powers of attorney on ﬁ le with DRS for the same tax matters

Security Number (SSN) or Connecticut Tax Registration Number

and years or periods covered by this power of attorney.

and Federal Employer Identiﬁ cation Number. If you are a sole

proprietor, enter your name and SSN. Do not enter your trade

Enter the tax type and the tax periods or tax years that are the

name. Do not use your representative’s address as your own.

subject of this power of attorney. Be speciﬁ c about the type of

tax at issue (refer to the following examples):

Your spouse’s name is not required except for joint personal

income tax or individual use tax returns.

Withholding tax;

Income tax;

If you are ﬁ ling a joint personal income tax return and you and

your spouse have the same representative(s), include your

Sales and use taxes;

spouse’s name and SSN in the space provided. Otherwise, each

Corporation business tax;

spouse must ﬁ le a separate LGL-001.

Admissions and dues tax;

Check the box that describes the taxpayer.

Estate tax;

Gift tax;

Part II: Declaration of the Person Giving Power of

Motor vehicle fuels tax;

Attorney And Powers Given

Gross earnings tax (petroleum, gas, hospital, community

Any person giving a power of attorney to another person(s) must

antenna);

sign this declaration and must check the box for each act being

granted to the attorney-in-fact to perform in matters before DRS.

Cigarette tax distributor; and

If a tax matter concerns a joint return, both husband and wife

Individual use tax.

must sign in the space provided if they wish to be represented

The terms years and periods can indicate various time

by the same person(s).

frames.

Who may execute this power of attorney?

A tax year may be a calendar year of 1/1/06 through 12/31/06

Any individual if the request is for an income tax return ﬁ led

or a ﬁ scal year of 7/1/06 through 6/30/07 for corporation tax. A tax

by that individual (or ﬁ led by that individual and his or her

period may have one or more monthly or quarterly periods.

spouse if the request is for a joint income tax return);

Example: A sales and use tax period of 1/1/04 through 12/31/06

Conn. Agencies Regs. §12-725-1(b) allows an agent, or a ﬁ duciary

may contain 36 monthly or 12 quarterly periods.

charged with the care of the person or property of the taxpayer,

Indicate the tax year(s) or tax period(s) to be covered by the

to make and sign a return only when illness, absence, minority,

power of attorney.

or other good cause prevents the person required or permitted to

make or ﬁ le a Connecticut income tax return from doing so. You

Where to File

must state a reason why the taxpayer cannot sign the return.

Do not send an LGL-001 to DRS unless you have been in contact

A limited liability company (LLC) member if the taxpayer is

with DRS and determined that you would like a third party to

an LLC and has no manager or a manager if the taxpayer is

represent your interests before the agency.

an LLC and has managers;

Mail, fax, or deliver LGL-001 directly to the DRS employee

The sole proprietor if the taxpayer is a sole proprietorship;

or unit with whom the attorney-in-fact will interact. Consult a

A general partner if the taxpayer is a partnership or a limited

DRS representative to ﬁ nd out the name and the address or

partnership;

fax number where the LGL-001 should be directed. To contact

DRS, call 1-800-382-9463 (Connecticut calls outside the Greater

The administrator or executor if the taxpayer is an estate;

Hartford calling area only) and select Option 2 from a touch-tone

The trustee if the taxpayer is a trust;

phone, or 860-297-5962 (from anywhere). TTY, TDD, and Text

If the taxpayer is a corporation, a principal ofﬁ cer or corporate

Telephone users only may transmit inquiries anytime by calling

ofﬁ cer (who has legal authority to bind the corporation), any

860-297-4911.

LGL-001 (Back 07/08)

Form Lgl-001 - Power Of Attorney Page 2

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