The Texas tax power of attorney (Form 01-137) designates an agent to represent a taxpayer before the Texas Comptroller of Public Accounts. In most cases, it is accountants or attorneys that are appointed, although any individual can be named as the taxpayer’s agent. The taxpayer must specify the tax types and tax years/periods they authorize their agent to manage. Tasks such as communicating with the Comptroller’s office, signing and filing tax documents, and authorizing additional individuals for representation can all be assigned by the taxpayer. Once signed, a Form 01-137 continues to be effective until its written revocation is acknowledged by the Comptroller’s office.
Signing Requirements – Taxpayer
Statute – § 752.114