Laws

Statutes – Oregon Revised Statutes Title 13, Chapter 127 – Powers of Attorney (127.002 – 127.045) and Oregon Dept. of Revenue Rule on Information that May Be Furnished (§ 150-314-0535)

Definition –  “Power of Attorney. The department may accept a signed power of attorney as consent from the taxpayer to disclose confidential information. The department may accept a signed power of attorney as a taxpayer’s designation to appoint another individual as their agent. The department will not accept a federal power of attorney Form 2848 unless the taxpayer has specifically indicated that it applies to the Oregon Department of Revenue” (§ 150-314-0535(6)(c)).

Signing Requirements – Adequate acknowledgment will stipulate that all associated taxpayers sign the form before sending it in to make it official.