The Oregon Tax Power of Attorney creates an endowment of rights for a tax or legal professional to handle matters on behalf of a taxpayer(s). The state form is required should an individual want an accountant or attorney to manage communication and take action for specified tax issues. The declarant must select only one of the following choices indicated on the document to furnish to the identified attorney-in-fact as follows:
- Approved disclosure of tax information to the designated agent
OR
- Permission to represent the taxpayer and approved disclosure of tax information to the designated agent
Once all sections of the paperwork are finished appropriately, all connected taxpayers can execute the registry and prepare it for electronic or physical submission.
Laws
Statutes – Oregon Revised Statutes Title 13, Chapter 127 – Powers of Attorney (127.002 – 127.045) and Oregon Dept. of Revenue Rule on Information that May Be Furnished (§ 150-314-0535)
Definition – “Power of Attorney. The department may accept a signed power of attorney as consent from the taxpayer to disclose confidential information. The department may accept a signed power of attorney as a taxpayer’s designation to appoint another individual as their agent. The department will not accept a federal power of attorney Form 2848 unless the taxpayer has specifically indicated that it applies to the Oregon Department of Revenue” (§ 150-314-0535(6)(c)).
Signing Requirements – Adequate acknowledgment will stipulate that all associated taxpayers sign the form before sending it in to make it official.
How to File
After completing the document as prompted, it can be delivered either by utilizing the Oregon Department of Revenue’s Online Portal to submit digitally or by sending a hard copy to the following mailing address:
Oregon Department of Revenue
955 Center St NE
Salem, OR 97301-2555
When using the Department of Revenue’s website to finalize the designation, an electronic signature will be requested in place of a physical endorsement.
Related Forms
Durable (Financial) Power of Attorney
Download: Adobe PDF, MS Word (.docx)
Revocation of Power of Attorney
Download: Adobe PDF, MS Word (.docx)
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