We have received several questions on where you should send your completed Power of Attorney (Form A-222).
No Power of Attorney 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 sent to the taxpayer. If you are filing an amended return where the original return was completed by another practitioner, you may submit Form A-222 with the amended return although that is not a requirement. If DOR writes the taxpayer with questions regarding the amended return, Form A-222 can be sent at that time to the DOR employee listed on the letter.
Please do not submit general Power of Attorney forms. When you need to talk with a DOR employee about a specific taxpayer issue, that employee will request that Form A-222 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 or agent who will provide a fax number to you.
November 4, 2008