Wisconsin Administrative Code
Department of Revenue
Chapter Tax 1 - General Administration
Section Tax 1.13 - Power of attorney
Universal Citation: WI Admin Code ยง Tax 1.13
Current through August 26, 2024
(1) POWER OF ATTORNEY.
(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:
1. Inspect confidential
information, e.g., tax returns and audit reports.
2. Receive notices, assessments,
determinations, redeterminations, tax forms, billings, refunds, communications
and correspondence containing confidential information.
3. Represent the taxpayer at
conferences.
4. Execute a waiver to
extend the statutory period for assessment or collection of a tax.
5. Execute any other waivers or agreements in
behalf of the taxpayer.
(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.
(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.
(2) EXCEPTIONS.
(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.
(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.
(4) FORM OF POWER OF ATTORNEY.
(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.
(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:
1. The name of the representative.
2. A clear description of the scope of
authority granted to the representative.
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.
(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).
Note: Forms may be obtained from the department of revenue's web site at www.revenue.wi.gov.
Section Tax 1.13 interprets ss. 71.78(4) (e), 71.255(7) (b), 72.06, 77.61(5) (b) 5 a., 77.76 (3), 78.80 (3), 139.11 (4), 139.38 (6) and 139.82 (6), Stats.
Disclaimer: These regulations may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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