The Nebraska tax power of attorney (Form 33) must be used by any taxpayer who wishes to have another party represent them before the Nebraska Department of Revenue (DOR). This form allows the DOR to provide the appointed representative (also known as the “attorney-in-fact”) with confidential tax information regarding the taxpayer.
Once a tax POA is executed, the attorney-in-fact can represent the taxpayer in a number of tax matters, such as fully representing the taxpayer in hearings, entering compromises with the DOR, and receiving all notices and communications. The taxpayer must strike through any power they do not wish to grant the attorney-in-fact, furthermore, they may also grant the representative additional powers not listed in the appropriate space.
Signing Requirements – Taxpayer
Statute – § 30-4039