Changes to Power of Attorney Law, Effective September 1, 2010

Due to changes to the Power of Attorney Law, sec. 244.02(8), Wis. Stats., the Department of Revenue updated its policies and procedures regarding acceptance of Power of Attorney designations.

A taxpayer may use the Department of Revenue's Power of Attorney form, Form A-222 to designate a Power of Attorney (POA). Form A-222 allows a taxpayer to designate a representative to contact the department regarding that taxpayer's Wisconsin tax issues. The taxpayer may appoint an individual or individuals to act on his/her behalf with the department. Form A-222 allows the taxpayer to authorize the representative to contact DOR for one tax type or all tax types. The form does not require a taxpayer's notarized signature.

Changes to the Power of Attorney Law allow the taxpayer to use a different form or format, other than DOR's Form A-222, to designate a POA. Using an alternate form or format, the taxpayer may designate an individual, firm, corporation, business, trust, estate, partnership, LLC, joint venture, or governmental agency as his/her POA. The alternate form or format must have the notarized signature of the taxpayer. Internal Revenue Service Form 2848 is an acceptable alternate form. The taxpayer's signature on the IRS Form 2848 must be notarized.

Frequently Asked Questions:

Question: Does the new POA law apply to all tax types or just individual income tax?

Answer: The new POA law applies to all tax types.

Question: Is a POA form executed prior to September 1, 2010, effective on or after September 1, 2010, or is a new POA form required?

Answer: The POA executed prior to September 1, 2010, is effective until withdrawn. You do not need a new POA executed on September 1, 2010.

Question: When a taxpayer uses a POA form other than DOR Form A-222, does that alternate form need to specify each tax type it applies to as is required on DOR Form A-222?

Answer: No. The alternate form need only grant general authority with respect to taxes.

Question: Does the alternate form have to indicate a period it applies to as is required by DOR Form A-222?

Answer: No. The alternate form need only grant general authority with respect to taxes.

Question: On an alternate POA form, the taxpayer can designate an individual, firm, corporation, etc. When a taxpayer uses DOR Form A-222, he or she may only designate an individual(s) as POA. Does this mean if the DOR Form A-222 is used, DOR may only interact with the named individual(s) on the form unless the taxpayer is present?

Answer: Yes.

Question: Does the new POA law apply to corporations, partnerships, etc.?

Answer: Yes, the new POA applies to individual taxpayers as well as corporations, partnerships, etc. The alternate POA form must be signed by an individual for the corporation, partnership, etc., with the signature notarized.

Question: Will DOR accept the alternate POA by facsimile even though the embossed image of the notary seal is not on a facsimile?

Answer: Yes, DOR will accept the alternate POA by facsimile as long as there is a signature and notary information on the notary lines.

Question: If a federal POA form is submitted, must it specify state taxes?

Answer: No, the IRS Form 2848 (an alternate form) need not specify state taxes for it to apply to state taxes. It must specify "taxes" in general. The IRS Form 2848 is an "alternate" format and must have a notarized signature.

Question: Where do I send the completed Form A-222 or alternate POA Form?

Answer: No POA is needed if you are contacting the Department of Revenue (DOR) regarding a taxpayer's return you have prepared, if your name is on the 3rd party designee line of the return and the taxpayer has checked the "Yes" box indicating that DOR may discuss the return with you.

If the taxpayer has received a letter or notice from DOR, you should mail or fax your completed Power of Attorney form to the auditor or agent listed on the letter or notice. If you are filing an amended return and the original return was completed by another practitioner, you may submit Form A-222, or the alternate form with the amended return although that is not a requirement. If DOR writes the taxpayer with questions regarding the amended return, Form A-222 or the alternate form can be sent at that time to the DOR employee listed on the letter.

Please do not submit general POA forms. When you need to talk with a DOR employee about a specific taxpayer issue, that employee will request Form A-222 or alternate form be sent to him or her prior to responding to you. You may fax your POA form to the auditor or agent working with you. If you do not have a fax number, contact the auditor for the appropriate fax number.

If you are requesting copies of previously filed tax returns, complete Form P-521 and attached required documents, including the completed POA form.

Last updated November 3, 2010