The Connecticut tax power of attorney (Form LGL-001) is a document in which one (1) or more individuals are appointed to act on behalf of a taxpayer and represent them before the Department of Revenue Services (DRS). The chosen representative(s), who are usually certified public accountants or licensed tax practitioners, are authorized to accept the taxpayer’s returns, inspect private information, and exercise any optional powers designated in Part II of the power of attorney.

If the taxpayer intends to file a joint return with their spouse, the spouse may be named in this document and covered by the representative’s authority. Once prepared, the power of attorney must be mailed, faxed, or personally delivered to a DRS unit or employee (taxpayers should call 1-860-297-5962 for local contact information).

Signing Requirements – Taxpayer

Statute – § 1-351o