A New Jersey tax power of attorney, designated as Form M-5008-R or “Division of Taxation Appointment of Taxpayer Representative,” is a legal document that allows individuals or businesses to appoint a representative, often a tax professional, to manage their tax affairs with the New Jersey Division of Taxation. This form enables the taxpayer to specify the scope of the representative’s authority, including obtaining and filing tax documents and discussing tax issues with the authorities. It also allows for the imposition of limitations by the taxpayer as needed.
Executing this form revokes any previous M-5008-R forms for the same tax matters and periods unless otherwise stated. Additionally, it is not necessary for routine tax reporting or filing. Both the taxpayer and the appointed representative must sign the form for it to be valid, ensuring all provided information is accurate.