The Virginia tax power of attorney (Form PAR 101) is a written authorization and declaration made by a taxpayer to appoint a representative to act on their behalf with regard to state tax matters. Once a representative is designated by a properly executed tax power of attorney, they are authorized to receive/inspect the taxpayer’s confidential information, represent them before Virginia tax, and perform all other acts specified in the document.
Generally speaking, Form PAR 101 doesn’t need to be completed in cases where an authorized tax professional (CPA, enrolled agent, tax preparer, etc.) is hired to handle the taxpayer’s returns, payments, or like matters with Virginia tax. A tax power of attorney is most commonly needed when a taxpayer wants an attorney-in-fact to represent them in a tax assessment dispute, during the proceedings of an audit, or to help them perform duties as the administrator of deceased individual’s estate.
Signing Requirements – Taxpayer(s) and Representative(s)
Statute – § 64.2-1637