Power of Attorney

Power of Attorney and Declaration of Representative

General Information

A power of attorney (“POA”) authorizes an individual to:

  • Represent a taxpayer before the Department of Revenue; and
  • Receive and inspect the taxpayer’s confidential tax information; and
  • Perform any and all acts the taxpayer can perform unless otherwise noted in the POA.

A representative must have a valid POA in order to take any of the above actions.

Additional infomation is provided in the Department's Power of Attorney Policy and Frequently Asked Questions about Power of Attorney.

Paid Preparers

It is the Department of Revenue's policy to accept a paid preparer's signature on a return as authorization to discuss certain matters relating to that return, such as assessment and adjustment notices, information contained or missing on the return, and information about a refund or payment. Beginning with tax year 2018, certain forms provide taxpayers with a checkbox authorizing the Department to discuss the applicable tax form and its attachments with the paid preparer listed on the return. The box must be checked in order for the Department to discuss the applicable tax form and its attachments with the paid preparer.

With the exception of certified service providers who enter into a contract with the Secretary pursuant to N.C. Gen. Stat. §105-164.42I, this authority is extended only to an individual paid preparer, not to a company, and does not include discussing audit activity or requests for review of proposed assessments or proposed denials of refunds. Those matters require a Form GEN-58, Power of Attorney and Declaration of Representative, to be filed.

With respect to federal tax information provided to the Department pursuant to our exchange agreement with the Internal Revenue Service, we are prohibited from discussing such information with a representative without the taxpayer's express written authority to do so.

Power of Attorney for Bankruptcy Matters

Due to the specialized nature of Bankruptcy Law, we provide Form GEN-58B, Power of Attorney for Bankruptcy Matters. Taxpayers and others dealing with Bankruptcy issues should use this form to request Bankruptcy related returns and information.