The Maine tax power of attorney (Form 2848-ME) appoints one (1) or more individuals to represent a taxpayer before Maine Revenue Services. The representative is entrusted to handle the taxpayer’s tax filings, communications with the State, and other tax-related matters usually performed by a taxpayer. Tax types (e.g., “individual,” “corporate,” “sales”), and the applicable years can be specified in the form, to indicate the matters that the representatives will be authorized to oversee (in accordance with the taxpayer’s instructions).

Unless indicated otherwise, previous power of attorneys for the same tax types or tax years are replaced by the most recent power of attorney. A Form 2848-ME can be completed by a corporate officer, partner, or fiduciary on behalf of the taxpayer or entity identified in the form.

Signing Requirements – Taxpayer(s) and Representative(s)

Statute – § 5-946