A Connecticut tax power of attorney form, commonly known as “Form LGL-001,” grants an individual, known as the “taxpayer” or “principal,” the authority to designate an agent or representative to act on their behalf in tax-related matters with the Connecticut Department of Revenue Services. The principal retains the ability to specify the extent and limitations of the agent’s powers within the form, maintaining control over the delegated responsibilities.
The appointed representatives, typically certified public accountants or licensed tax professionals, hold the authority to receive the taxpayer’s returns, review confidential details, and execute any discretionary powers specified in Part II of the document. Should the taxpayer plan to file a joint return with their spouse, the spouse’s inclusion in this document allows them to be covered by the agent’s authority.
Signing Requirements — Principal.
Statute — § 1-351o.
Department of Revenue Services
450 Columbus Boulevard, Suite 1
Hartford, Connecticut 06103