Power of Attorney is a document giving the written authorization and power to represent or act in someone else’s behalf in their affairs.
In California, you may be represented to the taxing authorities by legal counsel, a CPA, or by someone you’ve given power of attorney to. Giving someone power of attorney may be done on the CDTFA-392 form or by any other legally executed power of attorney document.
Power of attorney documents must include the following information from the taxpayer: name, phone number, taxpayer ID number, account numbers, and mailing address.
The document must include the following information about the representative: name, address including email, telephone, and fax number.
The document must also describe the tax matters the representative is authorized to represent the taxpayer in, for how long the representation lasts, a statement that revokes all prior power of attorneys, and to be signed by all affected taxpayers.
You may give verbal authorization to discuss their case with an authorized representative to CDTFA staff over the telephone or in person. In either situation, proper identification must be furnished by the taxpayer to the CDTFA.
If the authorization is by telephone, the CDTFA staff must first verify the identity of the taxpayer by matching a driver’s license or social security number to information in the system.
If the authorization is in person, staff must ask for identification, such as a driver’s license, an identification card, or any other document which establishes his or her identity. This authorization will only last for 30 days.
As a taxpayer, it is still your responsibility to monitor your representative.
You may still communicate with the CDTFA and other tax agencies, albeit they will deal primarily with your representative. Your personal representative is entitled to your confidential information.
For your knowledge, all but the following information is considered confidential taxpayer information: account number, business name, names of general partners, business address, ownership designation, start and close-out dates, and status of permit (i.e., active/ inactive). This information is generally available to the public.
Be vigilant in knowing who your personal representatives are as well as who is requesting your information from the CDTFA. Ultimately, your representative is acting in your name.