20 CRR-NY 2390.1NY-CRR
20 CRR-NY 2390.1
20 CRR-NY 2390.1
2390.1 Requirement of power of attorney.
(a)
(1) A power of attorney may be required before the Division of Taxation will rely upon a representative to obligate or bind a taxpayer. Except as otherwise provided by law or this Title, a power of attorney may also be required before an individual may appear on behalf of a taxpayer, or be recognized by the division, in any matter that is subject to applicable Federal, State or other jurisdictional confidentiality or secrecy laws.
(2) The division may require a power of attorney at such other times as it deems necessary to protect the interests of the State or a taxpayer.
(3) The provisions of this section apply to all powers of attorney filed with the Division of Taxation of the Department of Taxation and Finance.
(b)
(1) A power of attorney will not be required when an individual appears with the taxpayer or with an individual who is authorized to act on behalf of the taxpayer. For example, a power of attorney will not be required when an individual appears before the division with another individual who has filed a power of attorney, in proper form, executed by the taxpayer (i.e., an attorney-in-fact) or with an individual who is authorized to execute a power of attorney on behalf of the taxpayer (e.g., an authorized corporate officer).
(2) A power of attorney will not be required when an individual merely furnishes information to the division or prepares a report or return as a preparer for the taxpayer.
(c)
(1) A power of attorney may be filed on a form prescribed by the Division of Taxation for this purpose or on a form prescribed by article 5 of title 15 of the New York General Obligations Law.
(2) The division will accept a power of attorney on other forms provided the power of attorney satisfies the requirements of this section.
(3) The division may, in its discretion, accept a copy of a power of attorney. The division may also require proof of the existence and validity of the original power of attorney.
(d)
(1) In addition to any other information that may be required by the division, a power of attorney should contain the following information:
(i) the name and mailing address of the taxpayer;
(ii) the identification number of the taxpayer (i.e., social security number or employer identification number);
(iii) the name and mailing address of the representative(s);
(iv) a description of the matter(s) for which the representative is authorized to act which, if applicable, should identify the type of tax(es) and the specific year(s) or period(s) involved; and
(v) if applicable, a clear expression of the taxpayer's intent to limit the authority conveyed.
(2) If a power of attorney designates only a specific tax or taxes and no period therefor, then the power of attorney may be accepted by the division as including representation for the specified tax or taxes for all periods. If a power of attorney designates only a specific period or periods and no particular tax, then the power of attorney may be accepted as including representation for the specified period or periods for all taxes. If a power of attorney does not designate any specific tax or period, then the power of attorney may be accepted as including representation for all taxes and all periods.
(e) A power of attorney should include the date of execution and must be signed by the taxpayer or by an individual who is authorized to execute the power of attorney on behalf of the taxpayer. The division may require the taxpayer, such individual or the representative to submit appropriate identification or evidence of authority to execute the power of attorney.
(f) A power of attorney must be filed and received in the Division of Taxation in the manner prescribed by the commissioner. The power of attorney should be filed with the division in a conspicuous manner. Accordingly, a power of attorney should not be attached to, or incorporated in, any return, report or other document that is routinely filed with the division unless the return, report or other document specifically provides for such attachment or incorporation.
(g) Where there is doubt about the validity of a power of attorney or about the ability or right of the appointed representative to act for the taxpayer, the division may refuse to accept the power of attorney. (See, for example, section 3006[c] of the Tax Law.)
(h) The Commissioner of Taxation and Finance may modify or waive any of the requirements of this section for good cause and may prescribe special limited powers of attorney as may be necessary for the proper administration of the Tax Law, related statutes and regulations adopted thereunder.
20 CRR-NY 2390.1
Current through September 30, 2022
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