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Vermont Tax Power of Attorney (Form PA-1)

Vermont Tax Power of Attorney (Form PA-1) should be completed then submitted to the approval of the Vermont Department of Taxes. This document is a requirement when you, as the principal taxpayer, intend to grant an agent the authority to represent your interests before this entity. Typically, such delegation of power will be granted to a qualified professional such as a tax accountant or attorney who will need to be able to correspond, coordinate, access tax information, or file paperwork on your behalf.

How to Write

1 – Download This Tax Form To Enable A Vermont Taxpayer’s Delegation Of Authority

The preview image and the buttons captioning it will lead to a copy of this form that you can save to your machine.

2 – Identify The Taxpayer Acting As Principal In This Form

The table named “Taxpayer” will contain two individual sections that will serve to identify the Taxpayer issuing the Powers defined in this form. Section 1 will be composed of two boxes, labeled “Name of Taxpayer (Principal)” and “Address Of Taxpayer.” Supply the Principal’s Name and Complete Address in these two boxes. Section 2 of this table calls for the ID Number of the Principal. If the Principal is a human being, then supply his or her “Social Security Number” in the first box of this section. If the Principal is a Company or similar Business Entity, then use the second box to enter its Federal Entity Identification Number or its State Identification Number in the box labeled “Federal ID Number (If Applicable) State ID Number.”

3 – Name Each Attorney-in-Fact Accepting The Taxpayer’s Authority Through This Document

The next table, “Agent,” shall request several pieces of information regarding the Tax Attorney-in-Fact or Agent the Principal is appointing Power to. This table will contain three defined sections. Use “3. Name Of Agent” to document the Attorney-in-Fact’s Legal Name.” After identifying this entity, you must enter his or her Daytime Phone Number in the section “4. Telephone Number Of Agent.” Finally, the Attorney-in-Fact’s Complete Legal Address should be supplied to the section labeled “5. Address Of Agent.”

4 – Provide The Details Of The Taxpayer’s Directives And Granted Powers

The Principal Powers that will be appointed here must be defined before this form is executed. This can be accomplished in section 6. Several checkbox statements have been presented here so the Principal can easily furnish the required language to deliver his or her Principal Authority to the Attorney-in-Fact named above. In this way, the Principal can give the Attorney-in-Fact the Authority the following Powers by checking the corresponding checkbox.

The Principal Power defined at the top of the left column gives the Attorney-in-Fact the ability and right to receive the Principal Taxpayer’s Returns and related information. The Principal must check the corresponding checkbox to grant this Authority to the Attorney-in-Fact or leave it unmarked to exclude it from the Attorney-in-Fact’s Principal Powers. The second statement in the left column shall appoint the Attorney-in-Fact with the Principal Power to represent the Principal’s interests informally with the Vermont Department of Taxes regarding his or her Tax Returns and other Principal Taxpayer responsibilities. To deliver such Power the Principal must mark the second checkbox in the left column  If the Principal wishes to allow the Attorney-in-Fact to “Negotiate The Assessment And Payment” of his or her Taxes, penalties, fines, etc. then he or she must mark the third checkbox in this column The language in the first statement in the column on the right will designate the Attorney-in-Fact with the Principal Power to “Represent The Taxpayer” formally in hearings before the Commissioner of Taxes. This requires the Attorney-in-Fact is a Certified Public Accountant. If so, and the Principal wishes to designate this Authority to the Attorney-in-Fact then he or she must mark this statement’s checkbox. If the Attorney-in-Fact should be granted the Authority required to prepare and file the Principal Taxpayer’s Tax Returns on behalf of the Principal, then the Principal must select the second checkbox in the right column The Principal can grant as much of his or her Authority as the law will allow to the Attorney-in-Fact to perform any action he or she can by marking the last checkbox statement in the right column. This selection will apply to the Tax Matters listed in section 7. The next section will require that a listing of the Principal Tax Matters the Attorney-in-Fact can wield Principal Powers over as well as the Time Periods the Attorney-in-Fact’s Principal Powers can affect. (i.e. Tax Returns; 2010-2012, Sales/Use Tax; 2000-2004, etc.). Supply this information in the space below the statement label “7. This Power Of Attorney Is Effective For The Following Taxes And Tax Periods.” In section 8, a detail of the Attorney-in-Fact’s professional credentials or special skills should be listed (i.e. CPA, RPA, Tax Preparer, etc.). Furnish this information under the words “Special Skills Or Expertise Of Agent”  The ninth section shall address previous delegations of Principal Authority on file with the Department of Taxes. This document will automatically revoke such documents, however, if the Principal wishes a previous Power of Attorney to remain in effect despite this submission then, its Title and Execution Date must be listed in the space below the words “9. All Prior Powers Of Attorney On File…”

5 – The Principal Taxpayer And His Or Her Agent/Attorney-in-Fact Must Sign Their Names

The next three sections are devoted to the Principal Taxpayer’s Signing. If the Principal Taxpayer is a human being then he or she must sign the area in section 10 below the words “Signature Of Individual Taxpayer,” then fill in the current Calendar Date under the word “Date.”If the Principal Taxpayer is a Business Entity, then a Signature Representative authorized by that Business Entity must sign his or her Name in section 11 under the words “Signature Of Person Authorized To Sign For Entity Taxpayer.” Once done, the Signature Representative must enter the Date he or she has signed this form in the next box. In addition, the Signature Representative must Print his or her Name in section 12 below the words “Printed Name And Title Of Person Signing POA…”The next section, “Attestation Of Agent,” is mandatory. The Attorney-in-Fact must formally accept these Tax Powers by signing his or her Name in section 13 just below the words “Signature Of Agent.” This row will also require the Signature Date supplied to the adjacent box.


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