Massachusetts Tax Power of Attorney (Form M-2848)
The Massachusetts Tax Power of Attorney (Form M-2848) can be obtained by the Massachusetts Department of Revenue in order for an individual (the Principal) to nominate an Attorney-in-Fact who will carry out affairs, as their representative, that directly involve the Department. In order to process this request, the taxpayer will need to determine which affairs they would like to delegate to their Attorney-in-Fact, and note them down clearly in the form. While most taxpayers will find the form quite intuitive to fill out, the Department has provided a help sheet that can be referred to in order to successfully complete the form.
State Laws & Signing Requirements
State Laws – Massachusetts Uniform Probate Code
Signing Requirements – The Massachusetts Department of Revenue states in the form that it must be signed by the taxpayer and the Attorney-in-Fact. Two (2) witnesses and a Notary Public must be present and provide their signatures if Power of Attorney is granted to someone who is not one of the following:
- An attorney,
- A certified public accountant,
- A public accountant, or
- An enrolled agent.