Section 1.13. Power of attorney.

 

(1)   Power of attorney.

(a) A power of attorney or other written authorization executed by the taxpayer shall be required by the Wisconsin department of revenue for the taxpayer's representative, on behalf of the taxpayer, to:

1. Inspect confidential information, e.g., tax returns and audit reports.

2. Receive notices, assessments, determinations, redeterminations, tax forms, billings, refunds, communications and correspondence containing confidential information.

3. Represent the taxpayer at conferences.

4. Execute a waiver to extend the statutory period for assessment or collection of a tax.

5. Execute any other waivers or agreements in behalf of the taxpayer.

(b) The power of attorney requirement applies to income, franchise, alternative minimum, withholding, gift, sales and use, county sales and use, inheritance, estate, motor fuel, general aviation fuel, special fuel, fermented malt beverage, intoxicating liquor, cigarette and tobacco products tax matters of individuals, partnerships and corporations, including (S) corporations, and homestead and farmland preservation credit matters.

(c) A power of attorney or other written authorization executed by a designated agent of a combined group is considered executed by each member of the combined group with respect to combined returns within the scope of the power of attorney or other written authorization.

(2)   Exceptions.

(a) A power of attorney is not required for a taxpayer's representative to inspect confidential information or to represent the taxpayer at conferences, if the representative is accompanied by the taxpayer or, if a corporation, by an officer or authorized employee of the corporation.

(b) Generally a power of attorney is not required in the case of a trustee, receiver, guardian, administrator or executor of an estate, or a representative appointed by a court.

(3)   Filing of power of attorney.

(a) One power of attorney form shall be filed with the Wisconsin department of revenue, with one additional copy for each additional tax matter.

(b) One power of attorney form shall be filed in each office of the department in which the taxpayer's representative, in connection with the matter under consideration, intends performing one or more of the acts enumerated in sub. (1) .

(4)   Form of power of attorney.

(a) Power of attorney forms are available from the Wisconsin department of revenue's web site or from any Wisconsin department of revenue office. The Wisconsin form, Form A-222, is similar to the federal power of attorney form, Form 2848.

(b) Use of the Wisconsin power of attorney form is not mandatory. However, the department prefers that this form or another similar form be used. The Wisconsin power of attorney form or substitute form shall clearly express the scope of the authority granted the taxpayer's representative, the Wisconsin tax matters, e.g., income, sales, or gift tax, covered and the tax year or period to which it relates.

Cr. Register, February, 1978, No. 266 , eff. 3-1-78; am. (1) (b), Register, September, 1983, No. 333 , eff. 10-1-83; am. (1) (a) 1. and (b), (3) (a) and (4), Register, July, 1987, No. 379 , eff. 8-1-87; am. (1) (a) 2. and (b), (2) (b), (3) (a) and (4) (b), Register, February, 1990, No. 410 , eff. 3-1-90; CR 10-095 : cr. (1) (c), am. (4) (a) Register November 2010 No. 659 , eff. 12-1-10.

Note

Forms may be obtained from the department of revenue's web site at www.revenue.wi.gov . Microsoft Windows NT 6.1.7601 Service Pack 1 Section Tax 1.13 interprets ss. 71.78 (4) (e) , 71.255 (7) (b) , 72.06 , 77.61 (5) (b) 5. a. , 77.76 (3) , 78.80 (3) , 139.11 (4) , 139.38 (6) and 139.82 (6) , Stats. Microsoft Windows NT 6.1.7601 Service Pack 1