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Utah Tax Power of Attorney (Form TC-737)

Utah Tax Power of Attorney (Form TC-737) is a required submission when you seek to hire a professional tax accountant or attorney and allow this entity to direclty represent your interests with the Utah Tax Commission. This entity will ultimately need to approve this document so that such a representative can act in the manner you expect. Ultimately, you will have control over what precisely the agent you select can do in your name. Typically such appointments of authority are used to approve an agent’s ability to obtain tax records and/or file various paperwork regarding the principal. This form is otherwise known as “Utah State Tax Commission Power of Attorney and Declaration of Representative.”

How to Write

1 – The Paperwork To Assign An Agent In Utah With Tax Authority Is Available Here

The form on this page is a required submission when delegating Principal Tax Authority to an Attorney-in-Fact. Download and fill it out at your discretion using the PDF button or the preview image.

2 – Report The Identifying Information Of The Taxpayer

The Taxpayer who will have his or her Authority given to an Attorney-in-Fact regarding the matters discussed below must be identified beforehand. Locate the first section, “Taxpayer Information,” then in the first box, record the Principal’s Legal Name in the first box. The Principal’s I.D. Number(s) should be recorded in the next box. The next topic will be the Principal’s Address. Produce the Principal’s “Address,” “City,” “State,” and “Zip Code” in the boxes directly below the Principal’s Name. Use the series of boxes supplied to the right of the reported Principal’s Address to supply his or her “Daytime Telephone Number(s),” “Fax Number,” and “E-Mail Address.”

3 – Supply A Roster Of Every Attorney-in-Fact Being Granted Power

The “Representative(s)” section focuses our attention on the Attorney-in-Fact. A simple table will provide two rows. Only one Attorney-in-Fact should be named in one row. If there are more, you must furnish an attachment with the same information requested in each table for each Attorney-in-Fact being granted Principal Powers. Use the labeled areas in one row to record one Attorney-in-Fact’s “Name And Address,” “Telephone,” “Fax Number,” and “Email” Address.

4 – Present A Report On Each Tax Matter Delegated To The Attorney-in-Fact’s Principal Powers

The behavior of the Attorney-in-Fact will have to be defined in some way. This can be done by supplying information to the “Tax Matter(s)” section. This section will give the Attorney-in-Fact with the Principal Power to Receive the Principal’s Tax Information, Inspect the Principal’s Tax Information, as well as any other action the Principal has the Authority to pursue himself or herself regarding the “Tax Type” associated with the “Social Security/Account Number” for the “Year(s) or Period(s)” you supply to the table in section “3. Tax Matters.” There will also be an area where you may report any “Appeal Number(s)” that apply to the Tax Matters the Attorney-in-Fact will be concerned with.

5 – Any Limitations On The Attorney-in-Fact’s Principal Power Must Be Documented Here.

This form automatically assigns the Attorney-in-Fact with the full scope of Principal Powers over the defined Tax Matters as the law will allow. The Principal may be uncomfortable with this concept and thus wish to place a limitation on the actions his or her Agent/Attorney-in-Fact can take in his or her Name. TO this end a group of checkbox actions is presented in “4. Acts Not Authorized.” Check each action the Principal wishes to forbid the Agent/Attorney-in-Fact from taking in his or her Name with Principal Authority. In this way, the Principal may restrict the Attorney-in-Fact from pursuing actions such as “Sign Returns,” “Amend Returns,” “Sign Agreements/Consents/Similar Documents,” “Reallocate Payments Between Tax Types/Periods,” and Represent the Principal in “Adjudicative Proceedings Before The Commission,” “Facilitate Audits,” and “Other” restrictions by simply checking the box corresponding to that action. If the Principal wishes to restrict the Attorney-in-Fact from actions not on this list, then mark the box labeled “Other” and document these restriction/limitations on the blank space provided.

6 – Clarify The Standing Of Any Previous Authorities

If the Principal has delegated Power for the same Tax Matters and Time Periods in the past that are in effect, they will be automatically

7 – The Final Task Requires Principal And Representative Participation

This form will require a couple of verifying signatures supplied to it before submission. In section “5. Authorized Signatures,” the Principal giving his or her Authority to the Attorney-in-Fact must sign the “Taxpayer Signature” line and supply the Calendar Date of Signature on the “Date” line. The Agent/Attorney-in-Fact will also need to sign this document. He or she must sign the “Representative Signature” line then, provide any “Title” he or she holds along with the “Date” he or she signed this document.


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