The Utah tax power of attorney (Form TC-737) is a document that allows for the appointment of representatives as attorneys-in-fact to handle confidential tax matters on behalf of a taxpayer. This form allows one (1) taxpayer to appoint up to two (2) representatives but allows the taxpayer to attach additional pages if more representatives need to be appointed. The taxpayer must indicate on the form the acts that are excluded from the representative’s authority. These exclusions may include signing and amending returns, negotiating agreements, and facilitating audits. If nothing is indicated, the representative(s) will be authorized to carry out all tax matters on the taxpayer’s behalf.
Signing Requirements – Taxpayer
Statute – § 75-9-216