Form GEN-58 grants authority to an individual to represent a taxpayer before the Department of Revenue and to receive and inspect confidential tax information, which may include federal tax information. This power of attorney authorizes the individual(s) named to perform any and all acts you can perform. This includes acts such as signing consents extending the time to assess tax and executing waivers agreeing to a tax adjustment. However, authorizing someone as your power of attorney does not relieve you of your tax obligations.
The Form GEN-58 may be submitted electronically or by mailing or faxing the paper version of the form. Note, electronic signatures require a valid email address for every taxpayer and representative listed on the Power of Attorney. The form cannot be processed without valid email addresses.
After submitting the form electronically:
- Each taxpayer and representative will receive an email from DocuSign requesting an electronic signature.
- Once all required signatures are received then the form will be sent to NCDOR for processing.
- Processing the electronic form can take up to 3 business days.