Wis. Admin. Code § Tax 1.13 — Power of attorney

Tax 1.13(1) (1) Power of attorney.

Tax 1.13(1)(a) (a) A power of attorney or other written authorization executed by the taxpayer shall be required by the Wisconsin department of revenue for the taxpayer’s representative, on behalf of the taxpayer, to:

Tax 1.13(1)(a)1. 1. Inspect confidential information, e.g., tax returns and audit reports.

Tax 1.13(1)(a)2. 2. Receive notices, assessments, determinations, redeterminations, tax forms, billings, refunds, communications and correspondence containing confidential information.

Tax 1.13(1)(a)3. 3. Represent the taxpayer at conferences.

Tax 1.13(1)(a)4. 4. Execute a waiver to extend the statutory period for assessment or collection of a tax.

Tax 1.13(1)(a)5. 5. Execute any other waivers or agreements in behalf of the taxpayer.

Tax 1.13(1)(b) (b) The power of attorney requirement applies to income, franchise, withholding, sales and use, county sales and use, estate, motor fuel, general aviation fuel, special fuel, fermented malt beverage, intoxicating liquor, cigarette and tobacco products tax matters of individuals, partnerships and corporations, including (S) corporations, and homestead and farmland preservation credit matters, and unclaimed property matters.

Tax 1.13(1)(c) (c) A power of attorney or other written authorization executed by a designated agent of a combined group is considered executed by each member of the combined group with respect to combined returns within the scope of the power of attorney or other written authorization.

Tax 1.13(2) (2) Exceptions.

Tax 1.13(2)(a) (a) A power of attorney is not required for a taxpayer’s representative to inspect confidential information or to represent the taxpayer at conferences, if the representative is accompanied by the taxpayer or, if a corporation, by an officer or authorized employee of the corporation.

Tax 1.13(2)(b) (b) Generally a power of attorney is not required in the case of a trustee, receiver, guardian, administrator or executor of an estate, or a representative appointed by a court.

Tax 1.13(4) (4) Form of power of attorney.

Tax 1.13(4)(a) (a) Form A-222. Wisconsin’s power of attorney form, Form A-222, is available from the Wisconsin department of revenue’s web site or from any Wisconsin department of revenue office.

Tax 1.13(4)(b) (b) Alternate form. Use of the Wisconsin power of attorney form is not mandatory. However, the department prefers that this form or another similar form be used. An alternative form may be used, but must include all of the following:

Tax 1.13(4)(b)1. 1. The name of the representative.

Tax 1.13(4)(b)2. 2. A clear description of the scope of authority granted to the representative.

Tax 1.13(4)(b)3. 3. A notarized signature of the taxpayer, except federal Forms 2848 and 8655, SSTGB Form F0023, and other forms approved by the department that do not require the signature to be notarized.

Tax 1.13(4)(c) (c) Expression of authority. The Wisconsin power of attorney form or substitute form shall clearly express the scope of the authority granted to the taxpayer’s representative and the Wisconsin matter covered (e.g., income, sales, or franchise tax or unclaimed property).