TAX NEWS - January 2010

Colorado: Power of Attorney

Colorado Department of Revenue requires a Power of Attorney (DR 0145) if you need to act on an individual's or company's behalf or you are requesting a refund on behalf of a deceased taxpayer.

Power of Attorney authorizes a taxpayer's representatives to receive and inspect confidential tax information and records and to perform any and all acts that the taxpayer can perform. The authority does not include the power to receive refund checks or any acts specifically deleted on the form. The form must specify the tax types and specific tax periods covered by the power of attorney and must be signed by both the taxpayer and the representative.

The Colorado Department of Revenue accepts the federal Power of Attorney form 2848 in lieu of the state power of attorney form. The federal form must specify the tax types and specific tax periods covered by the power of attorney.