A Vermont tax power of attorney form (Form PA-1) gives the taxpayer (the “principal”) the opportunity to elect an agent (the “representative”) to handle their tax-related affairs with the Vermont Department of Taxes. The taxpayer can choose which authorities to grant the representative, such as preparing and filing state tax returns and negotiating the assessment and payment of tax liabilities.
The taxpayer must also specify the tax types and tax periods for which the agent will receive authority. Unless the taxpayer indicates otherwise, all previously filed powers of attorney with the Department of Taxes will be invalid.
Signing Requirements — Taxpayer and representative.
Statute — VT Stat. tit. 14 § 4046.