The West Virginia tax power of attorney (Form WV-2848) is an authorization form that gives an appointed agent the power to interact and communicate with the West Virginia State Tax Department on behalf of a taxpayer. The taxpayer (also known as the “principal”) may be an individual or a business, and the tax matters the agent will be able to handle can be as broad or specific as the taxpayer wishes.
The period of validity of Form WV-2848 is also established by the taxpayer; that is, the power of attorney may continue in perpetuity until a specific date is reached, until it is revoked by written document, or once the duties have been completed by the agent. The authority granted by a tax power of attorney is limited to tax matters, and the agent cannot handle any other affairs for the principal.
Signing Requirements – Two (2) witnesses OR a Notary Public (if the agent is not an attorney or CPA)
Statute – § 39B-2-116