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.