The Alaska tax power of attorney (Form 774) is a legal document created by the Department of Revenue for the purposes of enabling taxpayers to assign an appointee (“attorney-in-fact”) to manage their state taxes and represent them in front of the Department. The taxpayer, who may be an individual or a business entity, must specify which tax matters and which tax years the attorney-in-fact can oversee.
The attorney-in-fact appointed through a tax power of attorney must be a CPA, an attorney, or an individual enrolled to practice before the IRS. If the appointed individual does not fall under one of those categories, they must be an immediate family member, or an officer or full-time employee of the taxpayer’s organization.
Signing Requirements – Taxpayer and Appointee(s)