A Wyoming tax power of attorney is used to appoint a representative to handle tax matters with the Internal Revenue Service on behalf of a taxpayer. The Department of Revenue in most states requires that individuals and corporations file income tax; therefore, a tax power of attorney is a useful document for taxpayers who want a CPA or attorney to deal with the Department instead. However, since Wyoming does not have state income tax, individuals and businesses only have to worry about filing with the IRS.
When a taxpayer wants someone to represent them before the IRS with regard to federal tax matters, they can use Form 2848. If a business is required to deal with the Wyoming Department of Revenue Excise Tax Division due to issues with sales and use taxes, they can complete ETS Form 150 Limited Power of Attorney (linked below) to have an agent represent them.
Signing Requirements – Taxpayer and Representative(s)
Statute – § 3-9-216
Wyoming Excise Tax Division Limited Power of Attorney (Form 150) – This power of attorney appoints a representative to act on behalf of a taxpayer who is a business entity for matters specifically concerning excise taxes.