Texas Tax Power of Attorney Form

A Texas Tax Power of Attorney (Form 01-137) is utilized by residents across the state who would like to appoint a representative to conduct specific tax affairs on their behalf. The individuals/entities most commonly appointed are those with a background in finance, i.e., an accountant, tax attorney, or revenue agent.

Last updated October 1st, 2024

Laws

Statute – Tax Matters (§ 752.114)

Authorized Representatives – An authorized representative may be an attorney, an accountant, or any other person of the taxpayer’s choice (§ 1.3(a)).

Written Authorization – Any tax document submitted to the comptroller by an attorney, accountant, or other representative working on the behalf of another individual may need to be accompanied by the signed written authorization of the taxpayer (§ 111.023).

Signing Requirements – Only necessitates the signature of the taxpaying party.