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The North Carolina Tax Power of Attorney derives acknowledged approval fore a tax specialist in representing a taxpayer or business entity concerning state tax situations. The state provides the form to officially deliver agency to a tax professional to allow them the right to view confidential tax materials concerning the principal party, communicate to the associated revue department(s), and take action on the declarant’s behalf. Although a general tax filing does not require the submission of the document, it must be completed and received by the North Carolina Department of Revenue should a request be issued. This may occur if there is a need for clarification on a tax return or in cases where an audit is pending.

Instructions: Adobe PDF

Laws

Statute – North Carolina General Statutes – Chapter 32C – Uniform Power of Attorney Act (§ 32C-1-101 – 32C-4-403)

Definition – “Power of Attorney”- A writing or other record that grants authority to an agent to act in the place of the principal, whether or not the term power of attorney is used (§ 32C-1-102(9)).

Signing Requirements – Signatures from the included taxpayers must be obtained in addition to the permitted attorney-in-fact.

How to File

The form must be mailed to the indicated office address as denoted by the state’s communication request. The NC Department of Revenue’s main office address is listed below:

By Mail:
North Carolina Department of Revenue
501 North Wilmington Street
Raleigh, NC 27604