A Pennsylvania tax power of attorney (Form REV-677) authorizes a representative to correspond with the Department of Revenue on a taxpayer's behalf. The representative can be granted, through the signing of this form, the power to file tax returns, access records, represent the principal in claims, and sign documents and waivers.[1]
Signing Requirements – The taxpayer and representative are required to sign. The taxpayer must sign either in the presence of two disinterested witnesses or a notary public.[2]