A Rhode Island tax power of attorney (Form RI-2848) is used to designate a representative (the “attorney-in-fact”) to act on behalf of an individual (the “taxpayer”) regarding the state tax matters specified in the document. The attorney-in-fact may be granted the powers to receive the taxpayer’s refund checks, act as the taxpayer’s representative at preliminary reviews and administrative hearings, and execute waivers, consent forms, and closing agreements.
A representative named in a tax power of attorney cannot endorse or collect checks, and they must be a qualified attorney, accountant, or partner/corporate officer of the taxpayer’s business to represent them at tax-related hearings and reviews. If the power of attorney is for a joint return, both spouses will need to provide their personal information and signatures in the form.
Signing Requirements – Taxpayer(s) and Representative(s), and Two (2) Witnesses or Notary Public (if applicable)