Form Poa-1 - Power Of Attorney - Ne York City Department Of Finance Page 6
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6Page 2 of 2 POA-1-I (9/10)
existing POA filed with an agency that you do not want revoked, attach
Exception: Acknowledgment or witnessing will not be required if
a signed and dated copy of each POA you want to remain in effect and
the appointed representative is licensed to practice in NYS as an
mark an X in the box on this POA form.
attorney-at-law, certified public accountant, public accountant, or is a
NYS resident enrolled as an agent to practice before the Internal Revenue
You may not partially revoke a previously filed POA that applies to tax
Service (IRS).
matters administered by the NYS Tax Department, the NYC Department
of Finance, or both. If a previously filed POA appoints more than one
8. Declaration of representative(s)
(to be completed by each
representative and you do not want to retain all the representatives
representative)
on that previously filed POA, you must indicate on the new POA the
In the Designation(s) column, each representative must enter the number(s)
representative(s) you want to retain.
describing his/her profession or capacity to represent the taxpayer(s) listed
If you want to revoke an existing POA filed with an agency and do not want
on page 1 of Form POA-1. If the representative enters 6 for other, that
to name a new representative, send a copy of the previously executed POA
representative must indicate in the space provided at number 6 his/her
to the office in which a matter is pending. Write Revoked across the copy
relationship or capacity to represent the taxpayer(s). If the representative
of the POA, and sign and date the form. If you do not have a copy of the
is a professional but not licensed to practice in NYS, indicate in the space
POA you want to revoke, send a statement to the office where you filed the
provided at number 6 the representative’s professional designation and the
POA. The statement of revocation must indicate that the authority of the
state in which he/she is licensed, such as Florida attorney. If more than one
POA is revoked, and must be signed and dated by the taxpayer(s). Also,
representative is listed as other, indicate the relationship or capacity for
the name and address of each recognized representative whose authority
each representative by name. Each representative must sign and date the
is revoked must be listed.
declaration and include his/her federal preparer tax identification number
(PTIN), SSN, or EIN. If this declaration is not completed in its entirety by
A representative can withdraw from representing you by filing a statement
each representative, the POA will be returned. Attach additional sheets, if
with the office where the POA was filed. The statement must be signed and
necessary.
dated by the representative and must identify the name and address of the
taxpayer(s) and tax matter(s) from which the representative is withdrawing.
For additional information, see the regulations relating to representation before:
• the Division of Taxation, see Title 20 of the Codes, Rules and
Any change to a POA filed with one agency does not change the POA filed
Regulations of the State of New York, section 2390.1;
with another agency. If a POA covers one or more tax matters administered
by the NYS Tax Department and one or more tax matters administered by
• the Bureau of Conciliation and Mediation Services of the Division of
the NYC Department of Finance, you must notify each agency separately in
Taxation, see Title 20 of the Codes, Rules and Regulations of the State
writing of any and all changes to a POA.
of New York, section 4000.2;
• the New York State Tax Appeals Tribunal, see Title 20 of the Codes,
5. Notices and certain other communications
Rules and Regulations of the State of New York, section 3000.2;
Statutory notices and certain other communications involving tax matters
• the New York City Department of Finance, see Title 19 of the Rules of
will be sent to only one representative, the first representative listed,
the City of New York, Chapter 27;
unless you indicate a different representative on the form. If you do not
• the New York City Department of Finance Conciliation Bureau, see
want notices and certain other communications to go to any of your
Title 19 of the Rules of the City of New York, Chapter 38; or
representatives, write None.
• the New York City Tax Appeals Tribunal, see Title 20 of the Rules of the
6. Taxpayer signature
City of New York.
Form POA-1 must be signed by the taxpayer(s) or by an individual who is
Representation by former government employees
authorized to execute the POA on behalf of the taxpayer(s). The taxpayer(s)
or the taxpayer’s representative may be required to provide identification
The New York State Ethics in Government Act and section 2604(d) of
and evidence of authority to sign this POA. If not signed and dated, this
Chapter 68 of the New York City Charter bar a government employee from
POA will be returned.
appearing or practicing before his/her former agency for two years if a
state agency, or one year if a city agency, after leaving public service, and
Individuals — If a joint tax return has been filed and both spouses will be
prohibit for life his/her participation in any matter that he/she was directly
represented by the same individual(s), both must sign Form POA-1
and personally involved with while a government employee.
unless one spouse authorizes the other, in writing, to sign for both.
In that case, attach a copy of the authorization. If, however, a joint
Privacy notification — The right of the Commissioner of Taxation and
tax return has been filed and both spouses will be represented
Finance and the Department of Taxation and Finance to collect and
by different individuals, each taxpayer must execute his or her own
maintain personal information, including mandatory disclosure of social
POA on a separate Form POA-1.
security numbers in the manner required by tax regulations, instructions,
and forms, is found in Articles 9, 9-A, 11, 12-A, 13-A, 18, 20, 20-A, 21,
Corporations — The president, vice-president, treasurer, assistant
21-A, 22, 26, 26-A, 26-B, 28, 29, 30, 30-A, 30-B, 31, and 31-B of the Tax
treasurer, or any other officer of the corporation having authority to bind the
Law; Article 2-E of the General City Law; and 42 USC 405(c)(2)(C)(i).
corporation must sign Form POA-1.
The Tax Department uses this information primarily to determine and
Partnerships — If the POA is executed on behalf of the partnership only, it
administer tax liabilities due the state and city of New York and the city of
must be signed by a partner authorized to act for the partnership. A partner
Yonkers. We also use this information for certain tax offset and exchange
is authorized to act in the name of the partnership if, under state law, the
of tax information programs authorized by law, and for any other purpose
partner has authority to bind the partnership.
authorized by law.
Limited liability companies (LLCs)— If the POA is executed on behalf of
Information concerning quarterly wages paid to employees (and identified
the LLC only, it must be signed by any member or manager duly authorized
by unique random identifying code numbers to preserve the privacy of the
to act for the LLC, who must certify that he or she has such authority.
employees’ names and social security numbers) is provided to certain state
Fiduciaries — In matters involving fiduciaries under agreements,
agencies for research purposes, to evaluate the effectiveness of certain
declarations, or appointments, Form POA-1 must be signed by all of the
employment and training programs.
fiduciaries unless it can be established that fewer than all fiduciaries have
Failure to provide the required information may subject you to civil or
the authority to act in the matter under consideration. Include evidence of
criminal penalties, or both, under the Tax Law.
the authority of the fiduciaries to act when filing Form POA-1.
This information is maintained by the Manager of Document Management,
Others — Form POA-1 must be signed by the taxpayer(s) or by an
NYS Tax Department, WA Harriman Campus, Albany NY 12227;
individual having the authority to act in the interest of the taxpayer(s).
telephone (518) 457-5181.
7. Acknowledgment or witnessing the power of attorney
The right of the Commissioner of the New York City Department of
Finance to require disclosure of identifying numbers is contained in
Form POA-1 must be acknowledged by the taxpayer(s) before a notary
section 11-102.1 of the Administrative Code of the City of New York.
public or witnessed by two disinterested individuals who must also sign
and date this form. Notary public: affix stamp (or other indication of your
notary authority).
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