The Arizona tax power of attorney (Form 285) is used by taxpayers to nominate an appointee to act on their behalf and handle tax-related matters with the Arizona Department of Revenue. By signing the power of attorney, the taxpayer authorizes the Department to disclose confidential information to the appointee with regard to the tax types and tax years or periods specified in the document.

The taxpayer may complete Section 4 of the power of attorney to grant additional powers authorizing the appointee to carry out any act they could perform themselves, such as resolving a collection matter or protesting an assessment. In order to perform administrative duties (e.g., filings documents, negotiating rights), the appointee must be a tax professional, an Arizona attorney, or another qualified individual as listed in Section 9 of the power of attorney.

Signing Requirements – Taxpayer and Appointee(s)

Statute – § 42-2003(A)