Fill in a Valid Tax POA lgl 001 Template

The Tax POA lgl 001 form is a Power of Attorney document that allows individuals to designate someone else to act on their behalf in tax matters. This form is particularly useful for those who may need assistance with navigating complex tax regulations or filing requirements. By utilizing this form, taxpayers can ensure their interests are effectively represented and managed.

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Fill in a Valid Tax POA lgl 001 Template

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The Tax Power of Attorney (POA) LGL 001 form serves as a vital tool for individuals and businesses alike, enabling them to appoint a representative to handle tax matters on their behalf. This form is particularly useful during tax season when complexities can arise, and assistance becomes invaluable. By designating a representative through this documented agreement, taxpayers ensure that their interests are adequately represented with tax authorities. The form not only outlines the specific powers granted to the appointed representative but also specifies the types of tax matters covered, including filing returns, receiving tax information, and negotiating with the Internal Revenue Service (IRS). Additionally, it includes necessary details such as the taxpayer's information and the representative's credentials, ensuring that all parties involved have a clear understanding of the authority being conferred. Completing the Tax POA LGL 001 form correctly helps streamline communication between the taxpayer and the IRS, thereby reducing potential misunderstandings and enhancing the overall efficiency of tax-related processes.

Tax POA lgl 001 Example

Department of Revenue Services State of Connecticut

450 Columbus Blvd Ste 1 Hartford CT 06103-1837

(Rev. 01/18)

LGL-001

Power of Attorney

Part I: Taxpayer(s) Giving a Power of Attorney to Another Person

Taxpayer’s Name			Social Security Number

Spouse’s Name (Personal income tax or individual use tax only)			Social Security Number

Mailing Address			Connecticut Tax Registration Number

City	State	ZIP Code	Federal Employer Identification Number

Taxpayer is: (Check box)
 Corporation	 Partnership	 Sole Proprietorship	 Trust (other than a business trust)	 Estate
 Individual	 Limited Liability Company	 Business Trust	 Other (specify) ____________________________________

Part II: Declaration of Person(s) Giving Power of Attorney and Powers Given

See instructions for who may execute this power of attorney. This power of attorney revokes all previous powers of attorney on file with the Department of Revenue Services (DRS) for the same tax matters and years or periods covered by this power of attorney.

Any of the attorney(s)-in-fact are authorized, subject to revocation, to receive tax returns and tax return information as defined in Conn. Gen. Stat. §12-15, and to perform on behalf of the taxpayer(s) the following acts for the tax matters described below. The authority does not include the power to sign certain returns unless specifically stated below.

Check the boxes for the powers given to:

Receive, but not to endorse and collect, checks (made payable to the taxpayer mentioned above) in payment of any refund of Connecticut taxes, penalties, or interest.

Execute waivers (including offers of waivers) of restrictions on assessment or collection of deficiencies in tax and waivers of notice of disallowance of a claim for credit or refund.



Execute or terminate consents extending the statutory period for assessment or collection of tax. Execute closing agreements under Conn. Gen. Stat. §12-2e.

Delegate authority or to substitute another representative. Represent the taxpayer(s) named above before DRS. Sign returns. (See instructions.)

Declaration: I am the taxpayer identified in Part I, or if I am not the taxpayer identified in Part I, I have been authorized by the taxpayer to execute this power of attorney on behalf of the taxpayer and I am permitted by the instructions on this Form LGL-001 to execute this power of attorney. I declare under penalty of law that I have examined this document (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to DRS is a fine of not more than $5,000, or imprisonment for not more than five years, or both.

Print Name: ____________________________________________________________	Title: __________________________________________
Signature: _____________________________________________________________	Date: __________________________________________

Part III: Power of Attorney Given To

The taxpayer(s) named above appoints the following individual(s) as attorney(s)-in-fact to represent the taxpayer(s) before DRS and receive tax returns and return information for the following tax matters. Specify all tax types and periods affected by this power of attorney with the understanding that this authority applies only to the tax types and periods listed below. Enter the date of death for succession and estate taxes. Indicate the representative to whom a copy of any notice from DRS should be sent by checking the box below. Check one box only.

Name	Address	Check One Box			Telephone Number
				(	)

				(	)

Tax Type (Sales Tax, Gift Tax, etc.)					Year(s) or Period(s)

Instructions

Use LGL-001, Power of Attorney, to authorize one or more individuals to represent you before DRS. This authorization allows your representative(s) to receive and inspect confidential tax information and to act on your behalf in matters before DRS.

Connecticut law stipulates that all official mailings will be sent to the taxpayer of record at the address on file with DRS. As a matter of policy, DRS also provides taxpayers with the right to have a copy of any notice sent to its counsel or other qualified representative who has properly executed and filed this power of attorney with DRS for the type of tax and tax period that is the subject of the notice. This power of attorney does not change the requirement that DRS send all official mailings directly to the taxpayer.

Part I: Taxpayer(s) Giving a Power of Attorney to Another Person

Provide the taxpayer’s name and address and either your Social Security Number (SSN) or Connecticut Tax Registration Number and Federal Employer Identification Number. If you are a sole proprietor, enter your name and SSN. Do not enter your trade name. Do not use your representative’s address as your own.

Your spouse’s name is not required except for joint personal income tax or individual use tax returns.

If you are filing a joint personal income tax return and you and your spouse have the same representative(s), include your spouse’s name and SSN in the space provided. Otherwise, each spouse must file a separate LGL-001.

Check the box that describes the taxpayer.

Part II: Declaration of the Person Giving Power of Attorney And Powers Given

Any person giving a power of attorney to another person(s) must sign this declaration and must check the box for each act being granted to the attorney-in-fact to perform in matters before DRS. If a tax matter concerns a joint return, both husband and wife must sign in the space provided if they wish to be represented by the same person(s).

Who may execute this power of attorney?

Any individual if the request is for an income tax return filed by that individual (or filed by that individual and his or her spouse if the request is for a joint income tax return);

Conn. Agencies Regs. §12-725-1(b) allows an agent, or a fiduciary charged with the care of the person or property of the taxpayer, to make and sign a return only when illness, absence, minority, or other good cause prevents the person required or permitted to make or file a Connecticut income tax return from doing so. You must state a reason why the taxpayer cannot sign the return.

A limited liability company (LLC) member if the taxpayer is an LLC and has no manager or a manager if the taxpayer is an LLC and has managers

The sole proprietor if the taxpayer is a sole proprietorship;

A general partner if the taxpayer is a partnership or a limited partnership;

The administrator or executor if the taxpayer is an estate;

The trustee if the taxpayer is a trust;

If the taxpayer is a corporation, a principal officer or corporate officer (who has legal authority to bind the corporation), any

person who is designated by the board of directors or other governing body of the corporation, any officer or employee of the corporation upon written request signed by a principal officer of the corporation and attested to by the secretary or other officer of the corporation, or any other person who is authorized to receive or inspect the corporation’s return or return information under I.R.C. §6103(e)(1)(D);

The successor, receiver, guarantor, or any assignee of the taxpayer; or

The authorized representative of any of the above.

Part III: Power of Attorney Given To

Provide the name, address, and telephone number of the person(s) designated by you to be your attorney(s)-in-fact. If you are adding additional representatives to an existing power of attorney, include the names of all individuals you wish to represent you. This power of attorney revokes all previous powers of attorney on file with DRS for the same tax matters and years or periods covered by this power of attorney.

Enter the tax type and the tax periods or tax years that are the subject of this power of attorney. Be specific about the type of tax at issue (refer to the following examples):

Withholding tax;

Income tax;

Sales and use taxes;

Corporation business tax;

Admissions and dues tax;

Estate tax;

Gift tax;

Motor vehicle fuels tax;

Gross earnings tax (petroleum, gas, hospital, community antenna);

Cigarette tax distributor; and

Individual use tax.

The terms years and periods can indicate various time frames.

A tax year may be a calendar year of 1/1/06 through 12/31/06 or a fiscal year of 7/1/06 through 6/30/07 for corporation tax. A tax period may have one or more monthly or quarterly periods.

Example: A sales and use tax period of 1/1/04 through 12/31/06 may contain 36 monthly or 12 quarterly periods.

Indicate the tax year(s) or tax period(s) to be covered by the power of attorney.

Where to File

Do not send an LGL-001 to DRS unless you have been in contact with DRS and determined that you would like a third party to represent your interests before the agency.

Mail, fax, or deliver LGL-001 directly to the DRS employee or unit with whom the attorney-in-fact will interact. Consult a DRS representative to find out the name and the address or fax number where the LGL-001 should be directed. To contact DRS, call 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only) and select Option 2 from a touch-tone phone, or 860-297-5962 (from anywhere). TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.

LGL-001 (Back 01/18)

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File Breakdown

Fact Name	Description
Purpose	The Tax POA lgl 001 form is used to grant power of attorney to individuals or entities, allowing them to represent taxpayers before tax authorities.
Governing Law	This form is governed by state tax laws, which vary by state. It's essential to check specific regulations applicable to your state.
Eligibility	Generally, taxpayers, including individuals and businesses, can complete the Tax POA lgl 001 form to designate a representative.
Submission Process	After completing the form, it must be submitted to the appropriate tax authority. Some states may require mail submission, while others allow electronic submission.
Revocation	Taxpayers can revoke the power of attorney at any time by filing a revocation form or informing the tax authority directly.
Expiration	The authority granted by the Tax POA lgl 001 form typically remains in effect until the taxpayer revokes it or until the matter for which it was filed is resolved.

Guide to Using Tax POA lgl 001

To successfully complete the Tax POA lgl 001 form, gather your personal information and ensure you have a clear understanding of who will act on your behalf. After filling out the form, submit it to the appropriate tax authority. Here's how to go about it:

Begin by entering your full name in the designated space.
Enter your Social Security Number (or Employer Identification Number, if applicable).
Fill in your residential address, ensuring to include the city, state, and ZIP code.
In the next section, indicate the name and contact information of the person you are granting power of attorney to.
Clearly outline the specific tax matters or types of decisions you allow your representative to make.
Sign and date the form at the bottom. Ensure that your signature matches the name provided earlier.
If more than one person is involved, ensure that additional signatures are included as required.
Review the completed form for accuracy and completeness.
Make a copy for your records before submitting the form to the relevant tax authority.

Get Answers on Tax POA lgl 001

What is the Tax POA lgl 001 form?

The Tax POA lgl 001 form is a document that allows taxpayers in the United States to authorize someone else to represent them before tax authorities. This could be an accountant, attorney, or any other individual. By completing this form, you designate them as your Power of Attorney (POA) for tax matters.

Why would I need a Tax POA lgl 001 form?

You might need this form for several reasons:

If you are unable to handle your tax affairs due to health issues, travel, or other commitments.
When you want a professional to manage your tax filings and communications with the IRS or state tax agencies.
If you are dealing with complicated tax issues that require expert assistance.

Who can I appoint as my representative using this form?

You can appoint anyone you trust, as long as they are legally able to act on your behalf. This includes:

Certified public accountants (CPAs)
Tax attorneys
Other individuals, like family members or friends, with sufficient knowledge of your tax situation.

How do I complete the Tax POA lgl 001 form?

To complete the form, follow these steps:

Fill in your personal information, such as your name, address, and taxpayer identification number.
Provide the details of the person you are appointing as your representative.
Specify the powers you are granting them, which may include filing your tax returns, representing you in audits, and receiving tax information.
Sign and date the form to make it effective.

Do I need to submit the Tax POA lgl 001 form to the IRS?

Yes, once you have completed the form, you must submit it to the IRS or the relevant state tax agency. You can do this by mailing it directly to the agency or, in some cases, providing it to your representative to submit on your behalf.

Can I revoke the Tax POA lgl 001 form later?

Absolutely. You have the right to revoke the Tax POA lgl 001 form at any time. To do this, you will need to notify the representative and submit a formal revocation notice to the IRS or state tax agency. Ensure you follow the proper procedures to ensure the revocation is effective.

Common mistakes

When filling out the Tax Power of Attorney (POA) form, individuals often overlook critical details that can lead to complications. One common mistake is failing to provide accurate information about the taxpayer. The name, address, and Social Security number should match exactly with what the IRS has on file. Inaccuracies in this basic information can result in delays or even denials of the authority granted in the form.

Another frequent error involves selecting the wrong representative. The person designated to act on your behalf must be a qualified individual, such as a licensed attorney or an enrolled agent. Those who fail to verify the qualifications of their chosen representative risk invalidating their Power of Attorney, which means important tax matters may remain unresolved.

In addition, individuals may neglect to sign the form. A lack of signature renders the document incomplete and unenforceable. Whether due to oversight or misunderstanding, forgetting to provide this essential authentication can lead to significant delays in tax matters.

Another pitfall arises when individuals do not use the latest version of the form. The IRS occasionally updates its forms, and using an outdated version could result in rejection of the submission. Always check that you are completing the most current form to avoid unnecessary complications.

People might also make errors regarding the scope of authority granted. The form allows taxpayers to specify the type of tax matters their representative can handle. Omitting particular powers or being too vague can lead to misunderstandings about what actions the representative is permitted to take.

A further mistake often occurs when individuals forget to include all necessary documentation. If more than one person is involved, such as in business entities, additional signatures or authorizations may be necessary. Incomplete submissions slow down the process and complicate the representation.

Another common misstep is overlooking the revocation of prior Powers of Attorney. If an individual has previously granted another representative authority, it is crucial to revoke that authorization explicitly on the new form. Failing to do so can lead to confusion, with two representatives potentially acting on conflicting information.

Some filers also misinterpret the duration of the Power of Attorney. It is critical to understand that the authority granted can be either temporary or permanent until explicitly revoked. Misjudgment in this area can lead to unwarranted actions by the representative after the taxpayer no longer intends for them to act on their behalf.

Additionally, when filling out the form, taxpayers may incorrectly assume that a faxed copy or scanned version will suffice. In most cases, the IRS requires a physical copy with original signatures. Submitting a non-compliant version could result in the form being disregarded altogether.

Lastly, a lack of follow-up is a prevalent mistake. After submitting the Tax POA form, it is wise to verify with the IRS that the request has been processed. Not doing so might lead to misunderstandings about whether the representative has been granted the authority they need to act, creating additional burdens for the taxpayer at a later date.

Documents used along the form

When dealing with tax matters, various forms and documents often accompany the Tax POA LGL 001 form. These documents help clarify authority, verify identity, and ensure proper representation. Below is a list of commonly used forms that may be necessary in conjunction with the Tax POA LGL 001 form.

Form 2848: This is the IRS Power of Attorney and Declaration of Representative. This form officially designates an individual to act on behalf of the taxpayer in tax matters.
Form 4868: This is the Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. It grants taxpayers additional time to file their tax returns.
Form 4506: This is the Request for Copy or Transcript of Tax Form. Taxpayers use it to request copies of previously filed tax returns or transcripts for review.
Form 8821: This form is the Tax Information Authorization. It allows the taxpayer to authorize another person to receive and view the taxpayer's confidential information without granting them full power of attorney.
Form 1065: This is the U.S. Return of Partnership Income. Partnerships must file this form, often alongside the Tax POA when representation is required for partnership tax matters.
Form 1120: This is the U.S. Corporation Income Tax Return. Corporations file this form, and representation may be needed for tax issues related to corporate filings.
Form 1040: The U.S. Individual Income Tax Return. This is a key document for individual taxpayers and may require representation if any issues arise during the filing process.
Form 941: This is the Employer's Quarterly Federal Tax Return. Employers use it to report income taxes, Social Security tax, and Medicare tax withheld from employee paychecks, and can be included when seeking representation.
Form SS-4: This is the Application for Employer Identification Number (EIN). Businesses may need this when applying for tax-related services or during audits.

These forms serve distinct purposes, yet they collectively contribute to effective communication with tax authorities. Being prepared with the appropriate documentation can streamline the process and provide clarity when managing tax-related issues.

Similar forms

IRS Form 2848 - This is a Power of Attorney and Declaration of Representative form. It authorizes an individual to represent a taxpayer before the IRS, similar to the Tax POA lgl 001 form.
IRS Form 8821 - This form allows designated individuals to receive and inspect your tax information. While it does not grant representation rights like the POA, it serves a similar purpose in handling tax matters.
State Tax Power of Attorney Forms - Many states have their own versions of the Power of Attorney form. They allow a designated individual to act on your behalf regarding state tax issues.
Durable Power of Attorney - This document grants someone authority to make decisions on your behalf even if you become incapacitated, much like the Tax POA, but extends to broader matters beyond taxes.
Limited Power of Attorney - This type of POA restricts the authority of the person you designate to specific tasks, similar to how the Tax POA focuses on tax-related issues.
Financial Power of Attorney - This document allows someone to conduct financial transactions on your behalf, paralleling the Tax POA's focus on handling specific financial obligations like taxes.
Healthcare Power of Attorney - While focused on medical decisions, it shares the same principle of designating someone to act for you, akin to how Tax POA allows representation for tax matters.
Revocation of Power of Attorney - This document formally cancels any previous power of attorney, which is important in the same context of managing who represents you.
Form 4506-T - This IRS form allows for third-party access to tax return information. Though not a power of attorney, it facilitates someone else's access to your tax data, similar to the intent of the Tax POA.
Trustee Authorization Forms - If someone acts as a trustee for a tax-related trust, they gain similar rights over tax matters, reflecting the same responsibility granted by the Tax POA.

Dos and Don'ts

When filling out the Tax POA lgl 001 form, it is essential to follow specific guidelines to ensure accuracy and compliance. Below are five important steps to take and avoid:

Do: Provide accurate and complete information, including your name, address, and taxpayer identification number.
Do: Sign and date the form in the appropriate sections to validate your submission.
Do: Review the instructions carefully before starting to understand all requirements.
Do: Keep a copy of the completed form for your personal records.
Do: Submit the form to the correct address as specified in the instructions.

Don't: Leave any required fields blank; missing information can lead to delays.
Don't: Use incorrect or outdated versions of the form; always use the latest version available.
Don't: Forget to check for any changes in tax laws that may affect the form.
Don't: Submit the form without ensuring that it is carefully proofread.
Don't: Disregard deadlines; late submissions can result in penalties or loss of rights.

Misconceptions

The Tax POA lgl 001 form often raises questions and misconceptions. Understanding the truths behind these misconceptions can help you navigate the process more effectively. Here are five common misunderstandings:

Misconception 1: The form is only for accountants and tax professionals.

Many believe that only certified professionals can use this form. In reality, any taxpayer can fill out the Tax POA lgl 001 form to authorize someone to represent them before the IRS.

Misconception 2: The form grants unlimited authority to the representative.

Some think that by signing the form, they give their representative full control over all tax matters. The form can specify the exact scope of authority, limiting what the representative can do on your behalf.

Misconception 3: Filing the form means you will owe more taxes.

There's a belief that submitting this form will increase your tax liability. The form does not alter your tax obligations; it simply allows someone else to manage your tax matters.

Misconception 4: Once submitted, you cannot change or revoke the authorization.

Many assume that after filing, the authorization is permanent. However, you can revoke the POA at any time by submitting a new form or a written notice to the IRS.

Misconception 5: Only one representative can be authorized at a time.

It is a common belief that you can only have one authorized representative. In fact, you can designate multiple representatives, allowing for flexibility in who can handle your tax issues.

Key takeaways

When considering the Tax POA lgl 001 form, here are some key takeaways to keep in mind:

The form allows you to designate someone to act on your behalf regarding tax matters.
It's important to provide complete and accurate information to avoid delays in processing.
You may revoke or change your Power of Attorney at any time by submitting a new form.
The designated representative must be qualified to handle your tax concerns, so ensure they understand your tax situation.