Idaho State Tax Commission Power Of Attorney Page 2
Download a blank fillable Idaho State Tax Commission Power Of Attorney in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Idaho State Tax Commission Power Of Attorney with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2EFO00104p2
11-28-12
Idaho State Tax Commission
POWER OF ATTORNEY
GENERAL INFORMATION
PURPOSE OF FORM
A Power of Attorney (POA) is a legal document authorizing someone to act as your representative. You, the taxpayer,
must complete, sign, and return this form if you wish to grant power of attorney to an accountant, tax return preparer,
attorney, family member or anyone else to act on your behalf with the Idaho Tax Commission. This form can be used for
any matter affecting a tax administered by the Tax Commission, including audit and collection matters. It doesn’t apply to
matters before other state or federal agencies, including the IRS. This form is effective on the date signed and will remain
in effect until the expiration date, if specifically designated, or until you revoke it, whichever is earlier.
SUBMITTING A POA
You can appoint, change, or add representative(s) at any time by submitting a POA. If you previously filed a POA with the
Tax Commission, submitting another POA with the same tax matters and tax periods will automatically replace and revoke
all previous POAs on file. If you want to add a representative, but not replace or revoke the previous POA(s), check the
box in Section 5 and attach a copy of all POAs that are to remain in effect.
REVOKING OR WITHDRAWING A POA
You may revoke a POA or the representative may withdraw at any time by submitting a copy of the previously executed
POA with “REVOKE” written across the top of the form with your signature and date. You can also submit a written
statement specifying your intention to revoke a POA or withdraw as the representative. You must sign and date the
statement and include the name, address, and SSN/EIN of the taxpayer and the name and address of the representatives
whose authority is being revoked or withdrawn.
EXPIRATION
A Tax Commission POA is valid:
•
For any prior tax period or tax year designated by the taxpayer and can be used to designate representation for
tax periods or tax years that end up to three years from the end of the current calendar year.
•
Until it expires on a date designated on the POA. (See Section 5)
•
Until revoked by the taxpayer or withdrawn by the representative
•
Until the taxpayer becomes incapacitated and unable to make his own decisions
•
Until the taxpayer’s death
WHO MUST SIGN
•
Individuals: The parties identified in Section 1 must sign.
•
Corporation or Association: An officer having authority to bind the corporation or association must sign.
•
Partnership or LLC: A partner or member who is authorized to act in the name of the partnership or LLC must
sign.
•
Estate, Trust, or Fiduciary: The personal representative must sign.
FILING THIS FORM
If you are working with a specific section and/or employee of the Tax Commission, mail or fax the completed POA to that
section and/or employee.
Otherwise, mail or fax the completed form to:
Idaho Tax Commission
Accounts Registration Department
PO Box 36
Boise ID 83722-0410
Fax: (208) 334-5364
TAXPAYER SERVICES: General tax information
Local ………………………..…. (208) 334-7660
Toll free…………………….....
(800) 972-7660
Hearing impaired……………... (800) 377-3529
Web site………………………… tax.idaho.gov
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form 96-t - Idaho Magnetic Media Transmittal - Idaho State Tax Commission
Financial
Intent To Participate In The Federal/state Electronic Filing Program Letter Template - Idaho State Tax Commission
Financial
Instructions For Form St-104-mv - Sales Tax Exemption Certificate Motor Vehicle - Idaho State Tax Commission
Financial
Related Categories
Parent category: Legal