Form Poa-1-I - Power Of Attorney - Nys Finance (With Instructions) (Page 6 of 6) in pdf

Page 2 of 2 POA-1-I (9/10)

existing POA filed with an agency that you do not want revoked, attach

Exception: Acknowledgment or witnessing will not be required if

a signed and dated copy of each POA you want to remain in effect and

the appointed representative is licensed to practice in NYS as an

mark an X in the box on this POA form.

attorney-at-law, certified public accountant, public accountant, or is a

NYS resident enrolled as an agent to practice before the Internal Revenue

You may not partially revoke a previously filed POA that applies to tax

Service (IRS).

matters administered by the NYS Tax Department, the NYC Department

of Finance, or both. If a previously filed POA appoints more than one

8. Declaration of representative(s)

(to be completed by each

representative and you do not want to retain all the representatives

representative)

on that previously filed POA, you must indicate on the new POA the

In the Designation(s) column, each representative must enter the number(s)

representative(s) you want to retain.

describing his/her profession or capacity to represent the taxpayer(s) listed

If you want to revoke an existing POA filed with an agency and do not want

on page 1 of Form POA-1. If the representative enters 6 for other, that

to name a new representative, send a copy of the previously executed POA

representative must indicate in the space provided at number 6 his/her

to the office in which a matter is pending. Write Revoked across the copy

relationship or capacity to represent the taxpayer(s). If the representative

of the POA, and sign and date the form. If you do not have a copy of the

is a professional but not licensed to practice in NYS, indicate in the space

POA you want to revoke, send a statement to the office where you filed the

provided at number 6 the representative’s professional designation and the

POA. The statement of revocation must indicate that the authority of the

state in which he/she is licensed, such as Florida attorney. If more than one

POA is revoked, and must be signed and dated by the taxpayer(s). Also,

representative is listed as other, indicate the relationship or capacity for

the name and address of each recognized representative whose authority

each representative by name. Each representative must sign and date the

is revoked must be listed.

declaration and include his/her federal preparer tax identification number

(PTIN), SSN, or EIN. If this declaration is not completed in its entirety by

A representative can withdraw from representing you by filing a statement

each representative, the POA will be returned. Attach additional sheets, if

with the office where the POA was filed. The statement must be signed and

necessary.

dated by the representative and must identify the name and address of the

taxpayer(s) and tax matter(s) from which the representative is withdrawing.

For additional information, see the regulations relating to representation before:

• the Division of Taxation, see Title 20 of the Codes, Rules and

Any change to a POA filed with one agency does not change the POA filed

Regulations of the State of New York, section 2390.1;

with another agency. If a POA covers one or more tax matters administered

by the NYS Tax Department and one or more tax matters administered by

• the Bureau of Conciliation and Mediation Services of the Division of

the NYC Department of Finance, you must notify each agency separately in

Taxation, see Title 20 of the Codes, Rules and Regulations of the State

writing of any and all changes to a POA.

of New York, section 4000.2;

• the New York State Tax Appeals Tribunal, see Title 20 of the Codes,

5. Notices and certain other communications

Rules and Regulations of the State of New York, section 3000.2;

Statutory notices and certain other communications involving tax matters

• the New York City Department of Finance, see Title 19 of the Rules of

will be sent to only one representative, the first representative listed,

the City of New York, Chapter 27;

unless you indicate a different representative on the form. If you do not

• the New York City Department of Finance Conciliation Bureau, see

want notices and certain other communications to go to any of your

Title 19 of the Rules of the City of New York, Chapter 38; or

representatives, write None.

• the New York City Tax Appeals Tribunal, see Title 20 of the Rules of the

6. Taxpayer signature

City of New York.

Form POA-1 must be signed by the taxpayer(s) or by an individual who is

Representation by former government employees

authorized to execute the POA on behalf of the taxpayer(s). The taxpayer(s)

or the taxpayer’s representative may be required to provide identification

The New York State Ethics in Government Act and section 2604(d) of

and evidence of authority to sign this POA. If not signed and dated, this

Chapter 68 of the New York City Charter bar a government employee from

POA will be returned.

appearing or practicing before his/her former agency for two years if a

state agency, or one year if a city agency, after leaving public service, and

Individuals — If a joint tax return has been filed and both spouses will be

prohibit for life his/her participation in any matter that he/she was directly

represented by the same individual(s), both must sign Form POA-1

and personally involved with while a government employee.

unless one spouse authorizes the other, in writing, to sign for both.

In that case, attach a copy of the authorization. If, however, a joint

Privacy notification — The right of the Commissioner of Taxation and

tax return has been filed and both spouses will be represented

Finance and the Department of Taxation and Finance to collect and

by different individuals, each taxpayer must execute his or her own

maintain personal information, including mandatory disclosure of social

POA on a separate Form POA-1.

security numbers in the manner required by tax regulations, instructions,

and forms, is found in Articles 9, 9-A, 11, 12-A, 13-A, 18, 20, 20-A, 21,

Corporations — The president, vice-president, treasurer, assistant

21-A, 22, 26, 26-A, 26-B, 28, 29, 30, 30-A, 30-B, 31, and 31-B of the Tax

treasurer, or any other officer of the corporation having authority to bind the

Law; Article 2-E of the General City Law; and 42 USC 405(c)(2)(C)(i).

corporation must sign Form POA-1.

The Tax Department uses this information primarily to determine and

Partnerships — If the POA is executed on behalf of the partnership only, it

administer tax liabilities due the state and city of New York and the city of

must be signed by a partner authorized to act for the partnership. A partner

Yonkers. We also use this information for certain tax offset and exchange

is authorized to act in the name of the partnership if, under state law, the

of tax information programs authorized by law, and for any other purpose

partner has authority to bind the partnership.

authorized by law.

Limited liability companies (LLCs)— If the POA is executed on behalf of

Information concerning quarterly wages paid to employees (and identified

the LLC only, it must be signed by any member or manager duly authorized

by unique random identifying code numbers to preserve the privacy of the

to act for the LLC, who must certify that he or she has such authority.

employees’ names and social security numbers) is provided to certain state

Fiduciaries — In matters involving fiduciaries under agreements,

agencies for research purposes, to evaluate the effectiveness of certain

declarations, or appointments, Form POA-1 must be signed by all of the

employment and training programs.

fiduciaries unless it can be established that fewer than all fiduciaries have

Failure to provide the required information may subject you to civil or

the authority to act in the matter under consideration. Include evidence of

criminal penalties, or both, under the Tax Law.

the authority of the fiduciaries to act when filing Form POA-1.

This information is maintained by the Manager of Document Management,

Others — Form POA-1 must be signed by the taxpayer(s) or by an

NYS Tax Department, WA Harriman Campus, Albany NY 12227;

individual having the authority to act in the interest of the taxpayer(s).

telephone (518) 457-5181.

7. Acknowledgment or witnessing the power of attorney

The right of the Commissioner of the New York City Department of

Finance to require disclosure of identifying numbers is contained in

Form POA-1 must be acknowledged by the taxpayer(s) before a notary

section 11-102.1 of the Administrative Code of the City of New York.

public or witnessed by two disinterested individuals who must also sign

and date this form. Notary public: affix stamp (or other indication of your

notary authority).

Form Poa-1-I - Power Of Attorney - Nys Finance (With Instructions) Page 6

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