A Delaware tax power of attorney (Form 2848) is used by a taxpayer to appoint an attorney-in-fact to handle their federal tax filings and represent them before the Internal Revenue Service (IRS). Up to four (4) representatives may be chosen to serve as attorney-in-fact, each of whom must be a qualified tax professional, an immediate member of the taxpayer’s family, or another eligible individual or entity. The powers granted to the representatives allow them to receive and examine confidential tax documents, sign agreements, and perform other related activities as requested by the taxpayer. To authorize the receipt and inspection of documents issued by the Delaware Division of Revenue, the Authorization to Release Tax Information form must be completed and filed directly Division of Revenue.
Signing Requirements – Taxpayer and Representative(s)
Statute – § 49A-216