Iowa Admin. Code r. 701-8.8 - Authorized representatives-powers of attorney and representative certifications
No individual will be recognized as representing any taxpayer in regard to any tax claim, tax appeal, or other tax matter before the department or in any communication with or hearing before the department, or any agent thereof, unless a written authorization in compliance with this rule and Iowa Code section 421.59 is first filed with the department. If a taxpayer wishes to allow the department to discuss otherwise confidential tax matters with an individual without giving that individual authority to act on the taxpayer's behalf, the taxpayer must provide the department with written authorization to disclose such confidential tax information as provided in rule 701-5.7 (17A,22,99G,123,421-454).
(1)
Individuals authorized to represent a taxpayer, generally; transfers of
decision-making authority.
a. If a
taxpayer wishes to have any other individual act on the taxpayer's behalf in
matters before the department, the taxpayer must file with the department an
IDR power of attorney form, as described in subrule 8.8(5), authorizing that
individual to do so. This applies even if an individual desires to represent a
taxpayer only through correspondence with the department but does not intend to
personally appear before the department in a hearing or conference.
b. Individuals with the authority to act on
behalf of a taxpayer, including pursuant to Iowa Code section
421.59(2) or
chapter 633B, must file a representative certification form as described in
subrule 8.8(6).
(2)
Powers authorized.
a. An IDR
power of attorney or representative certification form, or other form
designated by the department, as applicable, is required by the department
before an individual can perform one or more of the following acts on behalf of
the taxpayer:
(1) To receive copies of any
notices or documents sent by the department, its representatives, or its
attorneys.
(2) To receive, but not
to endorse or collect, checks made payable to the taxpayer in payment of a
refund of Iowa taxes, penalties, or interest. Certain representatives with a
valid representative certification form or equivalent authorization may be
authorized to receive, endorse, and collect checks made payable to the taxpayer
in payment of a refund of Iowa taxes, penalties, or interest.
(3) To execute waivers (including offers of
waiver) of restrictions on assessment or collection of deficiencies in tax and
waivers of notice of disallowance of a claim for credit or refund.
(4) To execute consents extending the
statutory period for assessment or collection of taxes.
(5) To fully represent the taxpayer in any
hearing, determination, final or otherwise, or appeal. Subrule 8.8(8) contains
additional requirements.
(6) To
enter into any settlement or compromise with the department.
(7) To execute any release from liability
necessary as a prerequisite to divulging otherwise confidential information
concerning the taxpayer.
(8) To
authorize a third party as authorized representative or disclosure designee for
the taxpayer.
(9) To waive,
withdraw, or dismiss any claims or defenses or amend a pleading, to the extent
permitted by subrule 7.8(7).
b. The taxpayer may limit the scope of the
authority of an authorized representative appointed via an IDR power of
attorney form by expressly stating the limitations, if any, on the IDR power of
attorney form submitted to the department. The scope of authority of an
authorized representative may not expand beyond those powers authorized in this
rule.
(3)
Submitting a form.
a. Submit
separately. An IDR power of attorney form or representative certification is
not accepted as an attachment to a tax return except as provided by these
rules. A power of attorney form or representative certification form must be
submitted in accordance with the submission instructions on the
form(s).
b. Original or electronic
forms accepted. The department may accept either an original form, an
electronically scanned and transmitted form, or a copy of a form. A copy
received by facsimile transmission (fax) or email may be accepted.
c. Timely submission. The form must be
submitted within six months of the date of signature, or it will be considered
invalid.
d. Appointment of a
representative via another form. The department designates certain returns or
other departmental forms on which a taxpayer may appoint an authorized
representative.
e. Signature. The
signature on the form must be a handwritten signature, a digital signature with
a digital certificate, or a signature otherwise accepted by the IRS for
purposes of third-party authorization.
(4)
Communications with represented
taxpayers. Any notice or other written communication (or copy thereof)
from the department provided to the authorized representative, where required
or permitted to be given to the taxpayer, will be given to the taxpayer as
well.
(5)
Powers of
attorney. Taxpayers must ensure that all required fields of the IDR
power of attorney form are properly completed.
a. Individuals who may execute an IDR power
of attorney form. Individuals who are permitted to execute an IDR power of
attorney form are as follows:
(1) Individual.
In matters involving an individual taxpayer, an IDR power of attorney form must
be signed by the taxpayer or the taxpayer's authorized
representative.
(2) Joint or
combined returns. In matters involving a joint return, each taxpayer must
complete and submit an IDR power of attorney form, even if the taxpayers are
represented by the same appointee(s). In any matter concerning a joint return,
the authorized representative of one spouse cannot perform any act with respect
to a tax matter that the spouse represented cannot perform alone.
b. Contents of the IDR power of
attorney form. A valid IDR power of attorney form contains the following
information:
(1) Legal name and address of the
taxpayer;
(2) Identification number
of the taxpayer (i.e., social security number (SSN), federal employer
identification number (FEIN), or any federal- or Iowa-issued tax identification
number), or other number as approved by the department;
(3) Name, mailing address, and identification
number of the representative (i.e., preparer's tax identification number
(PTIN), SSN, centralized authorization file (CAF) number, any federal- or
Iowa-issued tax identification number, or other number as approved by the
department);
(4) Description of the
matter(s) for which representation is authorized, which may include:
1. The type of tax(es) involved or an
indication that all tax types are within the scope of authority;
2. The specific year(s) or period(s) involved
or an indication that the scope is unlimited (not to exceed three years into
the future beyond the signature date);
3. Iowa tax permit number;
4. No limitation on tax type, year/period, or
permit will allow the authorized representative to act for any tax
type/year/period/permit.
(5) A clear expression of the taxpayer's
intention concerning any restrictions to the scope of authority granted to the
recognized representative(s) as provided in subrule 8.8(2).
(6) A signature on the form, which may be a
handwritten signature, a digital signature with a digital certificate, or a
signature otherwise accepted by the IRS for purposes of third-party
authorization.
(7) Any other
information required by the department.
c. Authorization period for an IDR power of
attorney form.
(1) An IDR power of attorney
form may be used to authorize representation for tax periods that end within
three years after the date on which the form is signed by the taxpayer. The
authority granted may concern an unlimited number of tax periods that have
ended prior to the date on which the IDR power of attorney form is received by
the department; however, tax periods must be stated if the intention is to
limit the periods. If the tax period section is left blank, all tax periods,
including those ending up to three years in the future, are included.
(2) The authority granted by an IDR power of
attorney form ceases to be effective for tax periods as defined in subparagraph
8.8(5)"c" (1) upon revocation by the taxpayer; incapacity of
the taxpayer; death of the taxpayer; or withdrawal, death, or incapacity of the
authorized representative.
d. Evaluation of documentation provided. The
department will evaluate the IDR power of attorney form and any additional
documentation to confirm authority. Authority to act before the department only
covers those matters and time frames covered by the submitted documentation.
The party claiming authority to act before the department on behalf of a
taxpayer has the burden to prove, to the satisfaction of the department, the
existence and extent of the claimed authority.
e. Revocation and withdrawal.
(1) Revocation by the taxpayer.
1. By written statement. By filing a
statement of revocation with the department, a taxpayer may revoke authority
granted by an IDR power of attorney form without authorizing a new
representative. The statement of revocation must indicate that the authority of
the previous representative is revoked and be signed by the taxpayer. The name
and address of each representative whose authority is revoked must be listed
(or a copy of the prior IDR power of attorney form must be attached). If the
writing indicates that authorization should be revoked from "all" authorized
representatives, this will apply to all representatives appointed via an IDR
power of attorney form or an entity representative form.
2. By filing a new IDR power of attorney
form. Filing a new IDR power of attorney form for a particular tax type(s) and
tax period(s) automatically revokes a previously granted authority for the same
tax type(s) and tax period(s). For a previously designated authorized
representative to remain as the taxpayer's authorized representative when a
subsequent IDR power of attorney form is filed, the taxpayer must include the
representative on the newly submitted IDR power of attorney form. This rule
applies regardless of whether the power of attorney authority is authorized by
an IDR power of attorney form or on a return as described in subrule 8.8(7).
This subrule does not apply to entities appointed as authorized entity
representatives under subrule 8.8(9).
(2) Withdrawal by the authorized
representative. By filing a statement with the department, an authorized
representative may withdraw from representation in a matter in which an IDR
power of attorney form has been filed. The statement must be signed by the
representative and identify the name, identification number, and address of the
taxpayer(s); the name, address and identification number of the representative
withdrawing; and the matter(s) from which the representative is withdrawing. A
representative may withdraw from multiple matters by including with the
statement a list of all matters and taxpayers for which withdrawal is
desired.
(3) Administrative
revocation by the department. The department may administratively revoke any
third-party access authority, including those appointed via the IDR power of
attorney form or representative certification form.
(6)
Representative
certification; durable and general powers of attorney.
a.
Authorized
representatives. Individuals with the authority to act on behalf of a
taxpayer granted outside of IDR, including pursuant to Iowa Code section
421.59(2) or
chapter 633B, must file with the department a form certifying their authority
to represent the taxpayer prior to utilizing that authority with the
department. Individuals authorized by an IDR power of attorney form should not
file a representative certification form for themselves.
b.
Contents of the representative
certification form. The representative certification form must include
the following information:
(1) Legal name and
address of the taxpayer;
(2)
Identification number of the taxpayer (i.e., SSN, FEIN, any federal- or
Iowa-issued tax identification number relative to matters covered by the IDR
power of attorney form, or other number as approved by the
department);
(3) Name, mailing
address, and identification number (i.e., SSN, CAF number, any federal- or
Iowa-issued tax identification number, or other number as approved by the
department) of the representative.
(4) Proof of authority must be included with
the form as follows:
1. Durable power of
attorney or general power of attorney other than an IDR power of attorney form:
a copy of the power of attorney document;
2. Guardian, conservator, or custodian
appointed by a court: documentation as required in Iowa Code section
421.59(2)
"a";
3. Receiver
appointed pursuant to Iowa Code chapter 680: a copy of the relevant court
order(s);
4. Licensed attorney
appearing on behalf of the taxpayer or the taxpayer's estate in a court
proceeding: a copy of the filed notice of appearance in the relevant court
proceeding;
5. Parent or guardian
of a minor taxpayer: a copy of the return signed by the parent or guardian or
proof of status as parent or guardian, such as a birth certificate or
equivalent document, stating parent and minor taxpayer's names, as well as the
minor taxpayer's date of birth. By submitting a copy of a return signed by the
parent or guardian, the parent or guardian will only have authority in relation
to that return. Without other authorization, such as a court-ordered
guardianship, a parent's right to access a minor taxpayer's account will cease
when the minor taxpayer reaches majority;
6. Executor or personal representative: a
copy of the will or court order appointing the individual;
7. Trustee: a copy of the certificate of
trust, trust document, or court order appointing the representative;
8. The following categories of authorized
representative do not require documentation:
* Individual holding one of the following titles within a corporation, association, partnership, or other entity:
* Officer/employee of corporation/association;
* Designated partner authorized to act on behalf of a partnership;
* Individual authorized to act on behalf of a limited liability company in tax matters;
* Governmental representative.
* Successor of a very small estate under Iowa Code section 633.356(2).
(5) Affirmation of authority to act on behalf
of the taxpayer, and agreement to only act within that authority. Affirmation
will be signed under penalty of perjury.
(6) A signature of the representative on the
form, which must be a handwritten signature, a digital signature with a digital
certificate, or a signature otherwise accepted by the IRS for purposes of
third-party authorization;
(7) Any
other information requested by the department.
c.
Evaluation of documentation
provided. The department will evaluate documentation submitted in
support of a representative certification to confirm authority. Authority to
act before the department shall only cover those matters and time frames
covered by the submitted documentation. The party claiming authority to act
before the department on behalf of a taxpayer has the burden to prove, to the
satisfaction of the department, the existence and extent of the claimed
authority.
d.
Revocation. A representative certification may be revoked in
the following ways:
(1) By the representative
being withdrawn, following procedures in subparagraph
8.8(5)"e" (2).
(2)
By the taxpayer, following procedures in subparagraph
8.8(5)"e" (1).
(3)
By another representative. An authorized representative properly appointed by a
representative certification or an IDR power of attorney form may notify the
department that an authorized representative no longer has authority to act on
behalf of the taxpayer by filing a statement of revocation with the department.
The notification statement must indicate the taxpayer's name, address, and
identification; state that the authority of the former representative has
ceased; and be signed by a current authorized representative. Also, the name
and address of each representative who no longer has authority must be listed
(or a copy of the prior representative certification form must be
attached).
(4) Administrative
revocation by the department, following procedures in paragraph
8.8(5)"e."
(7)
Returns that may be used to grant
power of attorney authority. An IDR power of attorney form is not
needed for individuals who have been named as an authorized representative on a
fiduciary return of income filed under Iowa Code section
422.14, a corporation or S
corporation return filed under Iowa Code section
422.36 or
422.37, a partnership return
filed under Iowa Code section
422.15, a franchise tax return
filed under Iowa Code section
422.62, a moneys and credits
return filed under Iowa Code section
533.329, or a tax return filed
under Iowa Code chapter 450.
(8)
Individuals authorized to represent themselves or others in a contested
case proceeding. The right to represent oneself or others in
connection with any contested case proceeding before the department or
administrative hearings division is limited to the following classes of
individuals, so long as such representation is not barred by another provision
of law. Representatives must have a valid IDR power of attorney form or valid
representative certification form on file with the department to represent
others in a contested case proceeding. The right to represent a taxpayer before
the department or the administrative hearings division does not confer the
right to represent the taxpayer in a judicial proceeding.
a. Individuals representing themselves. One
spouse may not represent the other in contested case proceedings unless the
spouse is acting in a capacity described in paragraphs
8.8(8)"b" through "j";
b. Attorneys duly qualified and entitled to
practice in the courts of the state of Iowa;
c. Attorneys who are entitled to practice
before the highest court of record of any other state and who have complied
with the requirements for admission to practice before the courts of the state
of Iowa pro hac vice;
d.
Accountants who are authorized, permitted, or licensed under Iowa Code chapter
542;
e. Duly authorized directors
or officers of corporations representing the corporation of which they are
respectively a director or officer. Attorneys who are acting in the capacity of
a director or officer of a corporation must comply with paragraph
8.8(8)"b" or "c";
f. Partners representing their partnership.
Attorneys who are acting in the capacity of a partner must meet the
requirements of paragraph 8.8(8)"b" or "c"
;
g. Fiduciaries including
trustees, receivers, guardians, personal representatives, administrators, and
executors. For purposes of this rule, a fiduciary is considered to be the
taxpayer and not a representative of the taxpayer;
h. Government officials authorized by
law;
i. Enrolled agents, currently
enrolled under 31 CFR
Section 10.6 (2011) for practice before the
IRS, representing a taxpayer in proceedings under Iowa Code chapter 422;
and
j. Conservators, guardians, or
durable powers of attorney appointed to handle tax matters.
(9)
Entities as authorized
representatives.
a. Appointment.
(1) A taxpayer may authorize an entity to act
on its behalf in tax-related matters by following the procedures described in
this subrule in a manner approved by the department. By appointing an
authorized entity representative, the taxpayer consents to the authorized
entity representative, and any individuals submitted to the department by the
authorized entity representative, as described in paragraph
8.8(9)"c," sending and receiving the taxpayer's information to
and from the department and taking any other action described in these rules.
By appointing an authorized entity representative, the taxpayer understands
that the authorized entity representative is solely responsible for maintaining
an accurate list of individuals allowed to act on the taxpayer's behalf. The
taxpayer agrees that any improper disclosure or use of the taxpayer's
information by the entity or entity's current or former employees, agents, or
contractors is solely the responsibility of the entity and the entity's
employees, agents, or contractors. The department is not liable for any acts or
omissions of the entity or the entity's employees, agents, or
contractors.
(2) The taxpayer's
consent must be in writing, in a form specified by the department, including a
signature and date. The signature must be a handwritten signature, a digital
signature with a digital certificate, or a signature otherwise accepted by the
IRS for purposes of third-party authorization.
b. Department approval of authorized entity
representatives.
(1) The department will
review authorized entity representative appointments.
(2) The department has the authority to
approve, deny, or remove third-party access to any entity or individual
employee upon review.
c.
Duties of the authorized entity representative.
(1) The authorized entity representative is
responsible for managing access for individual employees that it authorizes to
act on behalf of the taxpayer in a manner defined by the department. The
authorized entity representative provides the department a single point of
contact for matters involving the entity's status as an approved entity
representative.
(2) The authorized
entity representative single point of contact must have a valid IA 2848 or
representative certification form on file on behalf of the authorized entity
representative.
(3) The authorized
entity representative will provide information regarding each individual
employee authorized to act on behalf of the taxpayer as determined by the
department. This information will be used to identify the individual employee
when contacting the department. The authorized entity representative will
maintain with the department an accurate and up-to-date list of individual
employees that the authorized entity representative has authorized to act on a
taxpayer's behalf under this rule. The authorized entity representative will
remove any individuals from its list with the department as soon as an
individual is no longer employed by the entity or is no longer authorized by
the entity to act on behalf of a taxpayer. The authorized entity representative
shall submit all information and changes to information to the department via
GovConnectIowa.
(4) The authorized
entity representative is responsible for the actions taken by its employees,
agents, and contractors on behalf of the taxpayer.
(5) The authorized entity representative
shall remain in good standing with the department.
d. Powers authorized. An authorized entity
representative may be granted any or all of the powers described in subrule
8.8(2). The taxpayer may limit the authorized entity representative as
described therein and by tax type. If the tax type field is left blank, all tax
types are included within the scope of the authorized entity representative's
authority.
e. Contents of form. A
valid IDR authorized entity representative form contains the information
specified in paragraph 8.8(5)"b."
f. Authorization period.
(1) An authorized entity representative may
be used to authorize representation for an unlimited number of tax periods
prior to or following the date on which the form is received by the department.
If the tax period is left blank, all tax periods are included.
(2) At any time while the taxpayer has an
effective authorized entity representative appointment filed with the
department, the taxpayer consents to allowing the authorized entity
representative and any individuals listed by the authorized entity
representative, as described in paragraph 8.8(9)"c," to send
and receive the taxpayer's information to and from the department and take any
other action described in these rules.
(3) The authority granted by an IDR power of
attorney form ceases to be effective upon revocation by the taxpayer or
withdrawal or dissolution of the authorized entity representative. It is the
sole responsibility of the taxpayer to revoke an authorized entity
representative.
g.
Revocation and withdrawal.
(1) Revocation by
the taxpayer. Such appointment may be revoked by the taxpayer at any time, via
GovConnectIowa or in writing to the department. The revocation must include the
name and identification number of the taxpayer, the name of the representative
entity, an indication of the wish to withdraw, and the taxpayer's dated
signature. If the revocation indicates that authorization should be revoked
from "all" authorized representatives, this will apply to all representatives
appointed via an IDR power of attorney form or entity representative
form.
(2) Withdrawal by the
authorized entity representative. By filing a statement with the department, an
authorized entity representative may withdraw from representation appointed
under this subrule. The statement must be signed by the authorized entity
representative single point of contact and must identify the name and address
of the taxpayer(s) and the matter(s) from which the authorized entity
representative is withdrawing. An authorized entity representative may withdraw
from multiple matters by including with the statement a list of all matters and
taxpayers for which withdrawal is desired. Such statement shall be signed by
the authorized entity representative single point of contact.
(3) Administrative revocation by the
department. The department may administratively revoke any entity
representative authority.
This rule is intended to implement Iowa Code chapters 17A, 22, 421, and 422.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No individual will be recognized as representing any taxpayer in regard to any tax claim, tax appeal, or other tax matter before the department or in any communication with or hearing before the department, or any agent thereof, unless a written authorization in compliance with this rule and Iowa Code section 421.59 is first filed with the department. If a taxpayer wishes to allow the department to discuss otherwise confidential tax matters with an individual without giving that individual authority to act on the taxpayer's behalf, the taxpayer must provide the department with written authorization to disclose such confidential tax information as provided in rule 701-5.7 (17A,22,99G,123,421-454).
(1) Individuals authorized to represent a taxpayer, generally; transfers of decision-making authority.
a. If a taxpayer wishes to have any other individual act on the taxpayer's behalf in matters before the department, the taxpayer must file with the department an IDR power of attorney form, as described in subrule 8.8(5), authorizing that individual to do so. This applies even if an individual desires to represent a taxpayer only through correspondence with the department but does not intend to personally appear before the department in a hearing or conference.
b. Individuals with the authority to act on behalf of a taxpayer, including pursuant to Iowa Code section 421.59(2) or chapter 633B, must file a representative certification form as described in subrule 8.8(6).
(2) Powers authorized.
a. An IDR power of attorney or representative certification form, or other form designated by the department, as applicable, is required by the department before an individual can perform one or more of the following acts on behalf of the taxpayer:
(1) To receive copies of any notices or documents sent by the department, its representatives, or its attorneys.
(2) To receive, but not to endorse or collect, checks made payable to the taxpayer in payment of a refund of Iowa taxes, penalties, or interest. Certain representatives with a valid representative certification form or equivalent authorization may be authorized to receive, endorse, and collect checks made payable to the taxpayer in payment of a refund of Iowa taxes, penalties, or interest.
(3) To execute waivers (including offers of waiver) of restrictions on assessment or collection of deficiencies in tax and waivers of notice of disallowance of a claim for credit or refund.
(4) To execute consents extending the statutory period for assessment or collection of taxes.
(5) To fully represent the taxpayer in any hearing, determination, final or otherwise, or appeal. Subrule 8.8(8) contains additional requirements.
(6) To enter into any settlement or compromise with the department.
(7) To execute any release from liability necessary as a prerequisite to divulging otherwise confidential information concerning the taxpayer.
(8) To authorize a third party as authorized representative or disclosure designee for the taxpayer.
(9) To waive, withdraw, or dismiss any claims or defenses or amend a pleading, to the extent permitted by subrule 7.8(7).
b. The taxpayer may limit the scope of the authority of an authorized representative appointed via an IDR power of attorney form by expressly stating the limitations, if any, on the IDR power of attorney form submitted to the department. The scope of authority of an authorized representative may not expand beyond those powers authorized in this rule.
(3) Submitting a form.
a. Submit separately. An IDR power of attorney form or representative certification is not accepted as an attachment to a tax return except as provided by these rules. A power of attorney form or representative certification form must be submitted in accordance with the submission instructions on the form(s).
b. Original or electronic forms accepted. The department may accept either an original form, an electronically scanned and transmitted form, or a copy of a form. A copy received by facsimile transmission (fax) or email may be accepted.
c. Timely submission. The form must be submitted within six months of the date of signature, or it will be considered invalid.
d. Appointment of a representative via another form. The department designates certain returns or other departmental forms on which a taxpayer may appoint an authorized representative.
e. Signature. The signature on the form must be a handwritten signature, a digital signature with a digital certificate, or a signature otherwise accepted by the IRS for purposes of third-party authorization.
(4) Communications with represented taxpayers. Any notice or other written communication (or copy thereof) from the department provided to the authorized representative, where required or permitted to be given to the taxpayer, will be given to the taxpayer as well.
(5) Powers of attorney. Taxpayers must ensure that all required fields of the IDR power of attorney form are properly completed.
a. Individuals who may execute an IDR power of attorney form. Individuals who are permitted to execute an IDR power of attorney form are as follows:
(1) Individual. In matters involving an individual taxpayer, an IDR power of attorney form must be signed by the taxpayer or the taxpayer's authorized representative.
(2) Joint or combined returns. In matters involving a joint return, each taxpayer must complete and submit an IDR power of attorney form, even if the taxpayers are represented by the same appointee(s). In any matter concerning a joint return, the authorized representative of one spouse cannot perform any act with respect to a tax matter that the spouse represented cannot perform alone.
b. Contents of the IDR power of attorney form. A valid IDR power of attorney form contains the following information:
(1) Legal name and address of the taxpayer;
(2) Identification number of the taxpayer (i.e., social security number (SSN), federal employer identification number (FEIN), or any federal- or Iowa-issued tax identification number), or other number as approved by the department;
(3) Name, mailing address, and identification number of the representative (i.e., preparer's tax identification number (PTIN), SSN, centralized authorization file (CAF) number, any federal- or Iowa-issued tax identification number, or other number as approved by the department);
(4) Description of the matter(s) for which representation is authorized, which may include:
1. The type of tax(es) involved or an indication that all tax types are within the scope of authority;
2. The specific year(s) or period(s) involved or an indication that the scope is unlimited (not to exceed three years into the future beyond the signature date);
3. Iowa tax permit number;
4. No limitation on tax type, year/period, or permit will allow the authorized representative to act for any tax type/year/period/permit.
(5) A clear expression of the taxpayer's intention concerning any restrictions to the scope of authority granted to the recognized representative(s) as provided in subrule 8.8(2).
(6) A signature on the form, which may be a handwritten signature, a digital signature with a digital certificate, or a signature otherwise accepted by the IRS for purposes of third-party authorization.
(7) Any other information required by the department.
c. Authorization period for an IDR power of attorney form.
(1) An IDR power of attorney form may be used to authorize representation for tax periods that end within three years after the date on which the form is signed by the taxpayer. The authority granted may concern an unlimited number of tax periods that have ended prior to the date on which the IDR power of attorney form is received by the department; however, tax periods must be stated if the intention is to limit the periods. If the tax period section is left blank, all tax periods, including those ending up to three years in the future, are included.
(2) The authority granted by an IDR power of attorney form ceases to be effective for tax periods as defined in subparagraph 8.8(5)"c" (1) upon revocation by the taxpayer; incapacity of the taxpayer; death of the taxpayer; or withdrawal, death, or incapacity of the authorized representative.
d. Evaluation of documentation provided. The department will evaluate the IDR power of attorney form and any additional documentation to confirm authority. Authority to act before the department only covers those matters and time frames covered by the submitted documentation. The party claiming authority to act before the department on behalf of a taxpayer has the burden to prove, to the satisfaction of the department, the existence and extent of the claimed authority.
e. Revocation and withdrawal.
(1) Revocation by the taxpayer.
1. By written statement. By filing a statement of revocation with the department, a taxpayer may revoke authority granted by an IDR power of attorney form without authorizing a new representative. The statement of revocation must indicate that the authority of the previous representative is revoked and be signed by the taxpayer. The name and address of each representative whose authority is revoked must be listed (or a copy of the prior IDR power of attorney form must be attached). If the writing indicates that authorization should be revoked from "all" authorized representatives, this will apply to all representatives appointed via an IDR power of attorney form or an entity representative form.
2. By filing a new IDR power of attorney form. Filing a new IDR power of attorney form for a particular tax type(s) and tax period(s) automatically revokes a previously granted authority for the same tax type(s) and tax period(s). For a previously designated authorized representative to remain as the taxpayer's authorized representative when a subsequent IDR power of attorney form is filed, the taxpayer must include the representative on the newly submitted IDR power of attorney form. This rule applies regardless of whether the power of attorney authority is authorized by an IDR power of attorney form or on a return as described in subrule 8.8(7). This subrule does not apply to entities appointed as authorized entity representatives under subrule 8.8(9).
(2) Withdrawal by the authorized representative. By filing a statement with the department, an authorized representative may withdraw from representation in a matter in which an IDR power of attorney form has been filed. The statement must be signed by the representative and identify the name, identification number, and address of the taxpayer(s); the name, address and identification number of the representative withdrawing; and the matter(s) from which the representative is withdrawing. A representative may withdraw from multiple matters by including with the statement a list of all matters and taxpayers for which withdrawal is desired.
(3) Administrative revocation by the department. The department may administratively revoke any third-party access authority, including those appointed via the IDR power of attorney form or representative certification form.
(6) Representative certification; durable and general powers of attorney.
a. Authorized representatives. Individuals with the authority to act on behalf of a taxpayer granted outside of IDR, including pursuant to Iowa Code section 421.59(2) or chapter 633B, must file with the department a form certifying their authority to represent the taxpayer prior to utilizing that authority with the department. Individuals authorized by an IDR power of attorney form should not file a representative certification form for themselves.
b. Contents of the representative certification form. The representative certification form must include the following information:
(1) Legal name and address of the taxpayer;
(2) Identification number of the taxpayer (i.e., SSN, FEIN, any federal- or Iowa-issued tax identification number relative to matters covered by the IDR power of attorney form, or other number as approved by the department);
(3) Name, mailing address, and identification number (i.e., SSN, CAF number, any federal- or Iowa-issued tax identification number, or other number as approved by the department) of the representative.
(4) Proof of authority must be included with the form as follows:
1. Durable power of attorney or general power of attorney other than an IDR power of attorney form: a copy of the power of attorney document;
2. Guardian, conservator, or custodian appointed by a court: documentation as required in Iowa Code section 421.59(2) "a";
3. Receiver appointed pursuant to Iowa Code chapter 680: a copy of the relevant court order(s);
4. Licensed attorney appearing on behalf of the taxpayer or the taxpayer's estate in a court proceeding: a copy of the filed notice of appearance in the relevant court proceeding;
5. Parent or guardian of a minor taxpayer: a copy of the return signed by the parent or guardian or proof of status as parent or guardian, such as a birth certificate or equivalent document, stating parent and minor taxpayer's names, as well as the minor taxpayer's date of birth. By submitting a copy of a return signed by the parent or guardian, the parent or guardian will only have authority in relation to that return. Without other authorization, such as a court-ordered guardianship, a parent's right to access a minor taxpayer's account will cease when the minor taxpayer reaches majority;
6. Executor or personal representative: a copy of the will or court order appointing the individual;
7. Trustee: a copy of the certificate of trust, trust document, or court order appointing the representative;
8. The following categories of authorized representative do not require documentation:
* Individual holding one of the following titles within a corporation, association, partnership, or other entity:
* Officer/employee of corporation/association;
* Designated partner authorized to act on behalf of a partnership;
* Individual authorized to act on behalf of a limited liability company in tax matters;
* Governmental representative.
* Successor of a very small estate under Iowa Code section 633.356(2).
(5) Affirmation of authority to act on behalf of the taxpayer, and agreement to only act within that authority. Affirmation will be signed under penalty of perjury.
(6) A signature of the representative on the form, which must be a handwritten signature, a digital signature with a digital certificate, or a signature otherwise accepted by the IRS for purposes of third-party authorization;
(7) Any other information requested by the department.
c. Evaluation of documentation provided. The department will evaluate documentation submitted in support of a representative certification to confirm authority. Authority to act before the department shall only cover those matters and time frames covered by the submitted documentation. The party claiming authority to act before the department on behalf of a taxpayer has the burden to prove, to the satisfaction of the department, the existence and extent of the claimed authority.
d. Revocation. A representative certification may be revoked in the following ways:
(1) By the representative being withdrawn, following procedures in subparagraph 8.8(5)"e" (2).
(2) By the taxpayer, following procedures in subparagraph 8.8(5)"e" (1).
(3) By another representative. An authorized representative properly appointed by a representative certification or an IDR power of attorney form may notify the department that an authorized representative no longer has authority to act on behalf of the taxpayer by filing a statement of revocation with the department. The notification statement must indicate the taxpayer's name, address, and identification; state that the authority of the former representative has ceased; and be signed by a current authorized representative. Also, the name and address of each representative who no longer has authority must be listed (or a copy of the prior representative certification form must be attached).
(4) Administrative revocation by the department, following procedures in paragraph 8.8(5)"e."
(7) Returns that may be used to grant power of attorney authority. An IDR power of attorney form is not needed for individuals who have been named as an authorized representative on a fiduciary return of income filed under Iowa Code section 422.14, a corporation or S corporation return filed under Iowa Code section 422.36 or 422.37, a partnership return filed under Iowa Code section 422.15, a franchise tax return filed under Iowa Code section 422.62, a moneys and credits return filed under Iowa Code section 533.329, or a tax return filed under Iowa Code chapter 450.
(8) Individuals authorized to represent themselves or others in a contested case proceeding. The right to represent oneself or others in connection with any contested case proceeding before the department or administrative hearings division is limited to the following classes of individuals, so long as such representation is not barred by another provision of law. Representatives must have a valid IDR power of attorney form or valid representative certification form on file with the department to represent others in a contested case proceeding. The right to represent a taxpayer before the department or the administrative hearings division does not confer the right to represent the taxpayer in a judicial proceeding.
a. Individuals representing themselves. One spouse may not represent the other in contested case proceedings unless the spouse is acting in a capacity described in paragraphs 8.8(8)"b" through "j";
b. Attorneys duly qualified and entitled to practice in the courts of the state of Iowa;
c. Attorneys who are entitled to practice before the highest court of record of any other state and who have complied with the requirements for admission to practice before the courts of the state of Iowa pro hac vice;
d. Accountants who are authorized, permitted, or licensed under Iowa Code chapter 542;
e. Duly authorized directors or officers of corporations representing the corporation of which they are respectively a director or officer. Attorneys who are acting in the capacity of a director or officer of a corporation must comply with paragraph 8.8(8)"b" or "c";
f. Partners representing their partnership. Attorneys who are acting in the capacity of a partner must meet the requirements of paragraph 8.8(8)"b" or "c" ;
g. Fiduciaries including trustees, receivers, guardians, personal representatives, administrators, and executors. For purposes of this rule, a fiduciary is considered to be the taxpayer and not a representative of the taxpayer;
h. Government officials authorized by law;
i. Enrolled agents, currently enrolled under 31 CFR Section 10.6 (2011) for practice before the IRS, representing a taxpayer in proceedings under Iowa Code chapter 422; and
j. Conservators, guardians, or durable powers of attorney appointed to handle tax matters.
(9) Entities as authorized representatives.
a. Appointment.
(1) A taxpayer may authorize an entity to act on its behalf in tax-related matters by following the procedures described in this subrule in a manner approved by the department. By appointing an authorized entity representative, the taxpayer consents to the authorized entity representative, and any individuals submitted to the department by the authorized entity representative, as described in paragraph 8.8(9)"c," sending and receiving the taxpayer's information to and from the department and taking any other action described in these rules. By appointing an authorized entity representative, the taxpayer understands that the authorized entity representative is solely responsible for maintaining an accurate list of individuals allowed to act on the taxpayer's behalf. The taxpayer agrees that any improper disclosure or use of the taxpayer's information by the entity or entity's current or former employees, agents, or contractors is solely the responsibility of the entity and the entity's employees, agents, or contractors. The department is not liable for any acts or omissions of the entity or the entity's employees, agents, or contractors.
(2) The taxpayer's consent must be in writing, in a form specified by the department, including a signature and date. The signature must be a handwritten signature, a digital signature with a digital certificate, or a signature otherwise accepted by the IRS for purposes of third-party authorization.
b. Department approval of authorized entity representatives.
(1) The department will review authorized entity representative appointments.
(2) The department has the authority to approve, deny, or remove third-party access to any entity or individual employee upon review.
c. Duties of the authorized entity representative.
(1) The authorized entity representative is responsible for managing access for individual employees that it authorizes to act on behalf of the taxpayer in a manner defined by the department. The authorized entity representative provides the department a single point of contact for matters involving the entity's status as an approved entity representative.
(2) The authorized entity representative single point of contact must have a valid IA 2848 or representative certification form on file on behalf of the authorized entity representative.
(3) The authorized entity representative will provide information regarding each individual employee authorized to act on behalf of the taxpayer as determined by the department. This information will be used to identify the individual employee when contacting the department. The authorized entity representative will maintain with the department an accurate and up-to-date list of individual employees that the authorized entity representative has authorized to act on a taxpayer's behalf under this rule. The authorized entity representative will remove any individuals from its list with the department as soon as an individual is no longer employed by the entity or is no longer authorized by the entity to act on behalf of a taxpayer. The authorized entity representative shall submit all information and changes to information to the department via GovConnectIowa.
(4) The authorized entity representative is responsible for the actions taken by its employees, agents, and contractors on behalf of the taxpayer.
(5) The authorized entity representative shall remain in good standing with the department.
d. Powers authorized. An authorized entity representative may be granted any or all of the powers described in subrule 8.8(2). The taxpayer may limit the authorized entity representative as described therein and by tax type. If the tax type field is left blank, all tax types are included within the scope of the authorized entity representative's authority.
e. Contents of form. A valid IDR authorized entity representative form contains the information specified in paragraph 8.8(5)"b."
f. Authorization period.
(1) An authorized entity representative may be used to authorize representation for an unlimited number of tax periods prior to or following the date on which the form is received by the department. If the tax period is left blank, all tax periods are included.
(2) At any time while the taxpayer has an effective authorized entity representative appointment filed with the department, the taxpayer consents to allowing the authorized entity representative and any individuals listed by the authorized entity representative, as described in paragraph 8.8(9)"c," to send and receive the taxpayer's information to and from the department and take any other action described in these rules.
(3) The authority granted by an IDR power of attorney form ceases to be effective upon revocation by the taxpayer or withdrawal or dissolution of the authorized entity representative. It is the sole responsibility of the taxpayer to revoke an authorized entity representative.
g. Revocation and withdrawal.
(1) Revocation by the taxpayer. Such appointment may be revoked by the taxpayer at any time, via GovConnectIowa or in writing to the department. The revocation must include the name and identification number of the taxpayer, the name of the representative entity, an indication of the wish to withdraw, and the taxpayer's dated signature. If the revocation indicates that authorization should be revoked from "all" authorized representatives, this will apply to all representatives appointed via an IDR power of attorney form or entity representative form.
(2) Withdrawal by the authorized entity representative. By filing a statement with the department, an authorized entity representative may withdraw from representation appointed under this subrule. The statement must be signed by the authorized entity representative single point of contact and must identify the name and address of the taxpayer(s) and the matter(s) from which the authorized entity representative is withdrawing. An authorized entity representative may withdraw from multiple matters by including with the statement a list of all matters and taxpayers for which withdrawal is desired. Such statement shall be signed by the authorized entity representative single point of contact.
(3) Administrative revocation by the department. The department may administratively revoke any entity representative authority.
This rule is intended to implement Iowa Code chapters 17A, 22, 421, and 422.