The Massachusetts tax power of attorney (Form M-2848) can be used by taxpayers to delegate their tax matters to one (1) or more representatives. A representative is authorized to receive communications from the Department of Revenue, submit tax filings, and generally perform any action related to tax matters that the taxpayer could normally do themselves. Unless indicated otherwise, a Form M-2848 does not authorize a representative to appoint another representative, substitute another representative, or receive refund checks.
The authorities granted in the document are limited to the designated tax type and years. The Massachusetts tax power of attorney must be notarized or signed by two (2) witnesses if the representative is not an attorney, certified public accountant, public accountant, or enrolled agent.
Signing Requirements – Taxpayer, Representative(s), and Two (2) Witnesses or Notary Public (if applicable)