Power Of Attorney M2848 Page 3
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3Form M-2848 Instructions
General Information
If the power of attorney will be used in connection with a penalty that is not
related to a particular tax type, such as personal income or corporate, enter
To protect the confidentiality of tax records, Massachusetts law generally
the section of the General Laws which authorizes the penalty in the “type
prohibits the Department of Revenue from disclosing information contained
of tax” column.
in tax returns or other documents filed with it to persons other than the tax-
payer or the taxpayer’s representative. For your protection, the Department
C. Powers granted by Form M-2848. Your signature on Form M-2848
requires that you file a power of attorney before it will release tax information
authorizes the individual(s) you designate (your representative or “attorney-
to your representative. The power of attorney will also allow your represen-
in-fact”) generally to perform any act you can perform. This includes execu-
tative to act on your behalf to the extent you indicate. Use Form M-2848,
ting waivers and offers of waivers of restrictions on assessment or collection
Power of Attorney and Declaration of Representative, for this purpose if
of deficiences in taxes, and waivers of notice of disallowance of a claim for
you choose. You may file a power of attorney without using Form M-2848,
credit or refund. It also includes executing consents extending the legally al-
but it must contain the same information as Form M-2848 would.
lowed period for assessment or collection of taxes. The authority does not
include the power to substitute another representative (unless specifically
You may use Form M-2848 to appoint one or more individuals to represent
added to Form M-2848) or the power to receive refund checks.
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,
If you do not want your representative to be able to perform any of these or
and the power granted is limited to these tax matters.
other specific acts, or if you want to give your representative the power to
delegate authority or substitute another representative, insert language ex-
Filing the Power of Attorney. You must file the original, a photocopy or
cluding or adding these acts in the blank space provided.
facsimile transmission (fax) of the power of attorney with each DOR office
in which your representative is to represent you. You do not have to file
D. Where you want copies to be sent. The Department of Revenue rou-
another copy with other DOR officers or counsel who later have the matter
tinely sends originals of all notices to the taxpayer. You may also have
under consideration unless you are specifically asked to provide an addi-
copies of all notices and all other written communications sent to your rep-
tional copy.
resentative. Please check box 1 if you want copies of all notices or all com-
munications sent to the first appointee named at the top of the form.
Revoking a Power of Attorney. If you previously filed a power of attorney
Check box 2 if you want copies sent to one of your other appointees. In this
and you want to revoke it, you may use Form M-2848 to change your rep-
case, list the name of the appointee.
resentatives or alter the powers granted to them. File the form with the of-
fice of DOR in which you filed the earlier power. The new power of
E. Signature of taxpayer(s). For individuals: If a joint return is involved and
attorney will revoke the earlier one for the same matters and tax periods
both spouses will be represented by the same individual(s), both must sign
unless you specifically state otherwise.
the power of attorney unless one authorizes the other (in writing) to sign
for both. In that case, attach a copy of the authorization. However, if the
If you want to revoke a power of attorney without executing a new one,
spouses are to be represented by different individuals, each may execute
send a signed statement to each office of DOR in which you filed the earlier
a power of attorney.
power of attorney you are now revoking. List in this statement the name
and address of each representative whose authority is being revoked.
For a partnership: All partners must sign unless one partner is authorized
to act in the name of the partnership. A partner is authorized to act in the
How to Complete Form M-2848
name of the partnership if under state law the partner has authority to bind
Part 1. Power of Attorney
the partnership.
A. Taxpayer’s name, identification number and address. For individuals:
Enter your name, Social Security number and address in the space pro-
For a corporation or association: An officer having authority to bind the en-
vided. If a joint return is involved, and you and your spouse are designat-
tity must sign.
ing the same representative(s), also enter your spouse’s name and Social
If you are signing the power of attorney for a taxpayer who is not an indi-
Security number, and your spouse’s address (if different).
vidual, such as a corporation or trust, please type or print your name on
For a corporation, partnership or association: Enter the name, federal iden-
the line below the signature line at the bottom of the form.
tification number and business address. If the power of attorney for a part-
F. Notarizing or witnessing the power of attorney. A notary public or
nership will be used in a tax matter in which the name and Social Security
two individuals with no stake in the tax matter must witness a power of at-
number of each partner have not previously been sent to DOR, list the
torney unless it is granted to an attorney, certified public accountant, public
name and Social Security number of each partner in the available space
accountant or enrolled agent.
at the end of the form or on an attached sheet.
Part 2. Declaration of Representative
For a trust: Enter the name, title and address of the fiduciary, and the name
Your representative must complete Part 2 to make a declaration containing
and federal identification number of the trust.
the following:
For an estate: Enter the name, title and address of the decedent’s personal
1. A statement that the representative is authorized to represent you as a
representative, and the name and identification number of the estate. The
certified public accountant, public accountant, attorney, enrolled agent,
identification number for an estate is the decedent’s Social Security num-
member of your immediate family, etc. If entering “eight” in the “designation”
ber and includes the federal identification number if the estate has one.
column, attach a statement indicating your relationship to the taxpayer.
B. Appointee. Enter the name(s), address(es) and telephone number(s)
2. The jurisdiction recognizing the representative, if applicable. For an attor-
of the individual(s) you appoint. Your representative must be an individual
ney, certified public accountant or public accountant: Enter in the “jurisdic-
and may not be an organization, firm or partnership.
tion” column the name of the state, possession, territory, commonwealth
Tax matters and years or periods. Consider each tax imposed by the
or District of Columbia that has granted the declared professional recogni-
Commonwealth for each tax period as a separate tax matter. In the col-
tion. For an enrolled agent: Enter the enrollment card number in the “juris-
umns provided, clearly identify the type(s) of tax(es) and the year(s) or pe-
diction” column.
riod(s) for which the power is granted. You may list any number of years or
3. The signature of the representative and the date signed.
periods and types of taxes on the same power of attorney. If the matter re-
lates to estate tax, enter the date of the taxpayer’s death instead of the
year or period.
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