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]
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Pennsylvania Tax Power of Attorney (Form REV-677)
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]
Updated June 11, 2025
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