A Pennsylvania tax power of attorney (Form REV-677), also known as the “Department of Revenue Power of Attorney and Declaration of Representative,” is a legal document that grants a designated individual the authority to manage specific tax affairs on behalf of the taxpayer with the state’s Department of Revenue. This document delineates the appointee’s scope of action, including decision-making, executing tasks, and accessing confidential tax information for specified tax periods.
The power of attorney form will nullify any previously filed power of attorney agreements related to the same tax matters and years unless explicitly included or referenced in the document. The appointed representative, however, is not automatically empowered to collect refund checks or sign tax returns unless such powers are expressly granted in the form.
Signing Requirements — Taxpayer(s) and Representative(s). If the representative is not an attorney, certified public accountant, or enrolled agent, the taxpayer’s signature must be signed in the presence of two disinterested witnesses or a notary.
Law — PA § 5602.
