A Pennsylvania tax power of attorney (Form REV-677 LE) is a state-issued document that authorizes a third party (the “appointee”) to act as a taxpayer’s representative before the Pennsylvania Department of Revenue. The appointee will be limited to making decisions, carrying out actions, and receiving confidential information related to the tax matters and periods designated in the document.
Appointees cannot receive refund checks or execute returns on the taxpayer’s behalf unless either act is specifically authorized. By filing the form with the Department of Revenue, the taxpayer revokes any prior powers of attorney for the same tax matters and periods that are not attached to or listed in the new form.
Signing Requirements – Taxpayer and Representative(s), and Two (2) Witnesses or Notary Public (if applicable)