A West Virginia tax power of attorney form, or Form WV-2848, is a legal document in which a principal appoints an agent to act before the West Virginia State Tax Department on their behalf. A principal can grant many or limited tax-related powers, including collecting refunds, requesting more time to complete tax forms, and exercising available elections.
The principal defines the period for which the form is valid until either a specific end date, the representative completes the necessary duties, or the power of attorney is revoked. Note that the Authorization for Power of Attorney must specify the type of tax involved and the tax periods.
Signing Requirements — Principal’s signature. If a power of attorney is granted to an individual other than an attorney or certified public accountant (CPA), then the principal’s signature must be witnessed by two disinterested individuals or notarized.
Statute — WV Code § 39B-2-116.
