A Virginia tax power of attorney form, or Form PAR-101 (Power of Attorney and Declaration of Representative), is a written authorization a taxpaying individual makes to elect an agent to act on their behalf regarding tax matters. After the taxpayer chooses someone to have authority over their affairs, the representative can receive the taxpayer’s information and conduct other specified activities.
In some cases, taxpayers won’t need to complete Form PAR-101 if they hire a tax professional to prepare their tax report or return. This document is necessary when the taxpayer wants an agent to represent them when disputing a tax assessment before Virginia Tax or undergoing an audit.
Signing Requirements — Taxpayer and representative.
Statute — Code of VA § 64.2-1637.