The Louisiana tax power of attorney (Form R-7006) is used by taxpayers and businesses to have their tax matters handled by one or more attorney(s)-in-fact. In the form, the taxpayer may indicate which of their tax types (e.g., “individual income tax,” “corporate income tax,” “sales and use tax”) and which periods require an attorney-in-fact’s representation. A tax power of attorney form is generally used to entrust the representative with communication, signing, and tax filing duties, although other authorities may be assigned.

Form R-7006 can also be used to assign tax representation for an entity, in which case it must be completed by a corporate officer, partner, or fiduciary of the business. It should be noted that the representative’s authority is acknowledged exclusively by the Louisiana Department of Revenue, and they won’t be able to represent the taxpayer before the IRS using this power of attorney.

Signing Requirements – Taxpayer(s) and Representative