A power of attorney (POA) is a
third party, authorized by a taxpayer, to whom the Minnesota Department of Revenue may share confidential debt information. A POA is also the document that records the authorization to share the information.
Disclosure
The department may not disclose confidential information to anyone but the taxpayer without a power of attorney on record. There are two exceptions to this rule:
- No power of attorney authorization is needed to discuss other agency debt (OAD) matters with an attorney who represents a taxpayer.
- No power of attorney authorization is needed to disclose tax debt or OAD matters with the parent or legal guardian of a minor.
Forms of Power of Attorney
Form REV184, Minnesota Revenue Power of Attorney, allows the taxpayer to specify what types of debt information and which time periods can be discussed with the POA. The taxpayer can also grant the POA power to sign tax returns. The taxpayer can specify a specific expiration date for the POA.
Form REV184a, Election for Power of Attorney, allows the taxpayer to specify that any and all refunds, legal notices and correspondence relating to the taxpayer’s tax matters and to non-tax debts referred to the department will be sent to the designee.
At the bottom of
Form M1, Minnesota Income Tax Return, there is a box that can be checked. A checked box indicates that the taxpayer agrees with the statement, “I authorize the Minnesota Department of Revenue to discuss this return with my preparer or the third party designee indicated on my federal return.”
The Minnesota Statutory Short Form can cover all matters of a taxpayer’s financial and personal affairs. The form has a number of boxes which can be checked allowing various powers to the POA. View the statute (
M.S. 523.23).
Canceling or Changing a Power of Attorney
Power of Attorney information on file with the department can be canceled by either the taxpayer or the POA. The taxpayer or the POA can do so in writing or by submitting Form REV184 with either the Cancel/Revoke or the Amend box checked to make changes to the existing POA information.
