A Delaware tax power of attorney form, or “Form 2848,” enables the taxpayer or “principal” to designate another person or entity as their representative or “attorney-in-fact” for tax-related matters before the Delaware Division of Revenue (DOR). Despite being an Internal Revenue Service form, Delaware has allowed its use for nominating an agent to handle tax filings, respond to inquiries, access information, and represent the taxpayer in discussions with the DOR.
The designated individual is usually a tax accountant or attorney, granted access to the principal’s personal information and empowered to file on their behalf; up to four representatives can be chosen as attorney-in-fact, with each required to meet qualifications as a tax professional, an immediate family member, or an eligible individual or entity.
In order to grant permission for receiving and reviewing confidential documents issued by the Delaware Division of Revenue, it is necessary to complete and directly submit the Authorization to Release Tax Information.
Signing Requirements — Principal and attorney-in-fact.
Statute — § 49A-216.