701—7.34 (421) Power of attorney. No attorney, accountant, or other representative will be recognized as representing any taxpayer in regard to any claim, appeal, or other matter relating to the tax liability of such taxpayer in any hearing before or conference with the department, or any member or agent thereof, unless there is first filed with the department a written authorization.
	 7.34(1) A power of attorney is required by the department when the taxpayer wishes to authorize an individual to perform one or more of the following acts on behalf of the taxpayer:
	  a.   	 To receive copies of any notices or documents sent by the department, its representatives or its attorneys.
	  b.   	 To receive, but not to endorse and collect, checks in payment of any refund of Iowa taxes, penalties, or interest.
	  c.   	 To execute waivers (including offers of waivers) of restrictions on assessment or collection of deficiencies in tax and waivers of notice of disallowance of a claim for credit or refund.
	  d.   	 To execute consents extending the statutory period for assessment or collection of taxes.
	  e.   	 To fully represent the taxpayer(s) in any hearing, determination, final or otherwise, or appeal.
	  f.   	 To enter into any compromise with the director of revenue’s office.
	  g.   	 To execute any release from liability required by the department of revenue prerequisite to divulging otherwise confidential information concerning taxpayer(s).
	  h.   	 Other acts as stipulated by the taxpayer.
	 7.34(2) A power of attorney or any supplemental notification intended to be utilized as a power of attorney must contain the following information to be valid:
	  a.   	 Name and address of the taxpayer;
	  b.   	 Identification number of the taxpayer (i.e., social security number, federal identification number, or any state-issued tax identification number relative to matters covered by the power of attorney);
	  c.   	 Name, mailing address, and PTIN (preparer’s tax identification number), FEIN (federal employer identification number) or SSN (social security number) of the representative;
	  d.   	 Description of the matter(s) for which representation is authorized which, if applicable, must include:
	 (1) 	 The type of tax(es) involved;
	 (2) 	 The specific year(s) or period(s) involved; and
	 (3) 	 In estate matters, decedent’s date of death; and
	  e.   	 A clear expression of the taxpayer’s intention concerning the scope of authority granted to the recognized representative(s) as provided in 7.34(1).
	 7.34(3) A power of attorney may not be used for tax periods that end more than three years after the date on which the power of attorney is received by the department. A power of attorney may concern an unlimited number of tax periods which have ended prior to the date on which the power of attorney is received by the department; however, each tax period must be separately stated.
	 7.34(4) The individual who must execute a power of attorney depends on the type of taxpayer involved as follows:
	  a.   	 Individual taxpayer. In matters involving an individual taxpayer, a power of attorney must be signed by the individual.
	  b.   	 Husband and wife. In matters involving a joint return or married taxpayers who have elected to file separately on a combined return in which both husband and wife are to be represented by the same representative(s), the power of attorney must be executed by both husband and wife.
In any matters concerning a joint return or married taxpayers who have elected to file separately on a combined return in which both husband and wife are not to be represented by the same representatives, the power of attorney must be executed by the spouse who is to be represented. However, the recognized representative of such spouse cannot perform any act with respect to a tax matter that the spouse represented cannot perform alone.
	  c.   	 Corporation. In the case of a corporation, a power of attorney must be executed by an officer of the corporation having authority to legally bind the corporation, who must certify that the officer has such authority.
	  d.   	 Association. In the case of an association, a power of attorney must be executed by an officer of the association having authority to legally bind the association, who must certify that the officer has such authority.
	  e.   	 Partnership. In the case of a partnership, a power of attorney must be executed by all partners, or if executed in the name of the partnership, by the partner or partners duly authorized to act for the partnership, who must certify that the partner(s) has such authority.
	 7.34(5) A power of attorney is not needed for individuals who have been named as an authorized representative on a fiduciary return of income filed under Iowa Code section 422.14 or a tax return filed under Iowa Code chapter 450, 450A or 451.
	 7.34(6) A new power of attorney for a particular tax type(s) and tax period(s) revokes a prior power of attorney for that tax type(s) and tax period(s), unless the taxpayer has indicated on the power of attorney form that a prior power of attorney is to remain in effect. For a previously designated representative to remain as the taxpayer’s representative when a subsequent power of attorney form is filed, a taxpayer must attach a copy of the previously submitted power of attorney form which designates the representative that the taxpayer wishes to retain. To revoke a designated power of attorney without appointing a new power of attorney, see 7.34(7).
Example A.  A taxpayer executes a power of attorney for the taxpayer’s accountant to represent the taxpayer during an audit of the taxpayer’s books and records. After the department issues a notice of assessment, the taxpayer wishes to have the taxpayer’s attorney-at-law as an authorized representative in addition to the taxpayer’s accountant. The taxpayer may use one of two options to designate the accountant and the attorney-at-law as the taxpayer’s representatives: (1) the taxpayer may complete and submit to the department a new power of attorney, Form IA2848 or federal Form 2848, designating both the accountant and the attorney-at-law as the taxpayer’s authorized representatives. By submitting a new power of attorney form, the prior power of attorney designations are revoked, leaving only the subsequent new power of attorney form effective; or (2) the taxpayer may properly complete a new power of attorney form by including the designated attorney-at-law’s name, address, PTIN, FEIN or SSN, tax type(s) and tax period(s) on the first page and checking the appropriate box on page 2 of Form IA2848 or page 2 of federal Form 2848. In addition, to retain the accountant as the taxpayer’s representative, the taxpayer must also attach to the new completed power of attorney form a copy of the previously submitted power of attorney form designating the accountant as the taxpayer’s representative.
Example B.  Same factual scenario as in Example A applies; however, the taxpayer seeks to use power of attorney Form IA14-101 (a form that preceded the current Form IA2848). In this situation, the taxpayer must attach a statement to the completed Form IA14-101. The statement must state that the previously designated accountant is to be retained and the attorney-at-law is to be added. Such notification must also include the names, PTIN, SSN or FEIN of all the parties, addresses, tax types(s) and tax period(s) of representation.
Example C.  A taxpayer wishes to designate an additional power of attorney and retain a prior power of attorney. However, the taxpayer does not wish to utilize an IA2848 or federal 2848 form. In this situation, the taxpayer must send written notification to the department designating the new power of attorney’s name, address, PTIN, SSN or FEIN, the tax type(s), the tax period(s) of representation and the name, address, and PTIN, SSN or FEIN of the previously designated power of attorney that the taxpayer seeks to retain for that tax period.
In each of the foregoing examples, the original power of attorney will continue to automatically receive the notices concerning the specified tax matter, unless such authority is explicitly revoked by the taxpayer. Also see subrule 7.34(13) regarding notices.
	 7.34(7) A taxpayer may revoke a power of attorney without authorizing a new representative by filing a statement of revocation with the department. The statement of revocation must indicate that the authority of the previous power of attorney is revoked and must be signed by the taxpayer. Also, the name and address of each representative whose authority is revoked must be listed (or a copy of the power of attorney must be attached).
	 7.34(8) A representative may withdraw from representation in a matter in which a power of attorney has been filed by filing a statement with the department. The statement must be signed by the representative and must identify the name and address of the taxpayer(s) and the matter(s) from which the representative is withdrawing.
	 7.34(9) A properly completed Iowa power of attorney, Form IA14-101 or IA2848, or properly designated federal form as described in this subrule, satisfies the requirements of this rule.
In addition to the Iowa power of attorney, Form IA2848 or IA14-101, the department can accept Internal Revenue Service Form 2848, if references to the “Internal Revenue Service” are crossed out and “Iowa Department of Revenue” is inserted in lieu thereof, as long as such a form contains specific designation by the taxpayer for the state-related taxes at issue. Designation must include, but is not limited to, name, address, PTIN, SSN or FEIN of the representative, the tax type(s) and tax period(s). In addition, the department will accept any other document which satisfies the requirements of this rule.
	 7.34(10) The department will not recognize as a valid power of attorney a power of attorney form attached to a tax return filed with the department except in the instance of a form attached to a fiduciary return of income form, inheritance tax return, generation skipping tax return, or estate tax return.
	 7.34(11) The department will accept either the original, an electronically scanned and transmitted power of attorney form, or a copy of a power of attorney. A copy of a power of attorney received by facsimile transmission (fax) will be accepted. All copies, facsimiles and electronically scanned and transmitted power of attorney forms must include a valid signature of the taxpayer to be represented.
	 7.34(12) If an individual desires to represent a taxpayer through correspondence with the department, the individual must submit a power of attorney even though no personal appearance is contemplated.
	 7.34(13) Any notice or other written communication (or copy thereof) required or permitted to be given to the taxpayer in any matter before the department must be given to the taxpayer and, unless restricted by the taxpayer, to the taxpayer’s first designated power of attorney who is representing the taxpayer for the tax type(s) and tax period(s) contained in the notice. Due to limitations of the department’s automated systems, it is the general practice of the department to limit distribution of copies of documents by the department to the taxpayer’s first designated power of attorney. Determination of the first designated power of attorney will be based on the earliest execution date of the power of attorney and the first name designated on a power of attorney form listing more than one designated representative.
	 7.34(14) Information from power of attorney forms, including the representative’s PTIN, SSN or FEIN, is utilized by department personnel to:
	  a.   	 Determine whether a representative is authorized to receive or inspect confidential tax information;
	  b.   	 Determine whether the representative is authorized to perform the acts set forth in subrule 7.34(1);
	  c.   	 Send copies of computer-generated notices and communications to the representative as authorized by the taxpayer; and
	  d.   	 Ensure that the taxpayer’s representative receives all notices and communications authorized by the taxpayer, but notices and communications are not sent to a representative with the same or similar name.
	 7.34(15) Procedure for waiver. Any person who believes that the application of this rule would result in hardship or injustice to that person may petition the department for a waiver in the manner set out in Section II of the governor’s Executive Order Number 11, issued September 13, 1999, until superceded by a uniform departmental waiver rule.
This rule is intended to implement Iowa Code section 421.60.