57 Downloads

The Connecticut Tax Power of Attorney (Form LGL-001) is administered by the state’s Department of Revenue Services. Its primary function is to authorize a taxpayer’s representative to carry out defined actions related to the individual’s state liabilities. To institute this arrangement, the taxpayer must supply the following within the filing:

Personal Information (name, SSN, address, etc.)
Taxpayer Category (individual or business entity)
Type of Powers (what authorities will be granted)
Agent Details (name, address, telephone number)
Applicable Taxes (what type of taxes are covered in this document)

Laws

Statute – Chapter 15c: Connecticut Uniform Power of Attorney Act (§ 1-350 – § 1-369)

Definition – § 1-351o

Signing Requirements – Only requires the signature of the principal taxpayer.

How to File

Review the supplemental instructions, complete the form as directed, and provide the taxpayer’s signature to execute the legal commitment. This government document is only to be used in cases when it is officially requested by a DRS employee and should be sent to the office corresponding to your assigned specialist or unit. The form can be delivered to the designated office either by fax, mail, or in-person. For any questions regarding state tax powers of attorney or any other documents, visit the Department of Revenue Services Contact Page for assistance.