Mississippi Tax Power of Attorney (Form 21-002)
The Mississippi Department of Revenue provides a Mississippi Tax Power of Attorney (Form 21-002) by the name of the Power of Attorney and Declaration of Representation. By filing this form, a taxpayer, corporation, or subsidiary can appoint one or more Representatives to represent them before the Department and complete specific tax-related tasks. The taxpayer may seek representation as well as wish the Representative/s to act on their behalf for tax matters related to different tax types, such as income, franchise, sales, and insurance premium tax.
State Laws & Signing Requirements
State Laws – Powers and Letters of Attorney
Signing Requirements – There are a number of signing requirements the Department states in the form that must be met. The requirements can found in the section, Who Must Sign and What Documentation of Authority Must Be Attached. In summary:
- For POA arrangements concerning individual taxpayers, the form must be signed by the taxpayer. If a tax matter concerns a joint return, both the husband and wife must sign.
- For POA arrangements concerning corporations or subsidiaries, the form must be signed by a principal officer and the secretary or other officer.
- A guardian, executor, receiver, administrator, conservator or trustee must attach the appropriate documentation granting the authority from the court or taxpayer.
- The person(s) signing the Power of Attorney and Declaration of Representations must certify under oath that the information provided is truthful and they have the authority to sign the document.
- The Representative(s) must sign the form.