17 NCAC 01C .0320 — Power Of Attorney

If a taxpayer elects to appoint another as his attorney, he may do so by filing a power of attorney form with the department (Gen. Form 58). 17 NCAC 01C .0321 ORDER TO MAKE RECORDS AVAILABLE FOR INSPECTION 17 NCAC 01C .0322 FORMS AND REQUIRED ACCOUNT IDENTIFICATION INFORMATION (a) All North Carolina tax and Department of Revenue forms referenced in Title 17 of the North Carolina Administrative Code are available at www.dornc.com or by calling 1-877-252-3052. Federal income tax forms are available at www.irs.gov. (b) All returns, reports, schedules, and correspondence filed with the Department shall contain the taxpayer's North Carolina identification number, federal employer identification number, or social security number, or combination thereof as required, to verify the identity of the taxpayer. 17 NCAC 01C .0323 FEE FOR REPORTS, DOCUMENTS, I.E., TAX FORMS SECTION .0400 - INTEREST REQUIREMENTS