Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 41 - General Tax Provisions › Section 12 CSR 10-41.030 - Power of Attorney

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule provides guidance as to when a
				  power of attorney is required to be provided by the taxpayer to allow
				  disclosure of confidential Missouri tax information about the taxpayer to the
				  taxpayer's authorized representative.
(1) The director of revenue or other
				designated official of the Missouri Department of Revenue is permitted to
				disclose all tax information, returns, reports, or facts relating to a
				particular taxpayer's return to the duly authorized representative of the
				taxpayer with respect to the tax matter designated by the taxpayer.
(2) Except as otherwise provided by
				regulation, in order for a third party to qualify as a duly authorized
				representative, the taxpayer must execute and file with the Department of
				Revenue a power of attorney designating the third party as taxpayer's duly
				authorized representative.
(3) A
				duly authorized representative may include, but is not limited to, a person
				currently employed by the taxpayer, a tax return preparer, a certified public
				accountant, or an attorney.
(4) The
				power of attorney must be executed as follows:
(A) Individual. In the case of an individual
				taxpayer, by the individual;
(B)
				Husband and Wife. In the case of any taxable year for which a combined return
				was made, by both husband and wife if both are to be represented by the same
				representative, except that either spouse may sign for the other if the
				signature is duly authorized in writing by the other spouse. In the case of any
				taxable year for which a combined return was made, by either the husband or the
				wife if both are not represented by the same representative; however, the
				representative cannot perform any act with respect to a combined return year
				that the spouse represented cannot perform alone;
(C) Partnership. In the case of a
				partnership, by all members or by one (1) of the partners duly authorized to
				act for the partnership who shall certify that the partner has
				authority;
(D) Corporation. In the
				case of a corporation, by an officer of the corporation having authority to
				bind the corporation who shall certify that the officer has
				authority;
(E) Limited Liability
				Company. In the case of a limited liability company, by all members or by one
				(1) duly authorized to act for the limited liability company who shall certify
				that the member has authority;
(F)
				Association. In the case of an association, the requirements for corporations
				shall be followed;
(G) Trustee
				Under Agreement or Declaration. In the case of a taxpayer who has appointed a
				trustee, by the trustee. If there is more than one (1) trustee appointed, all
				should join unless it is shown that less than all have authority to act.
				Department of Revenue officials may require the submission of documentary
				evidence of the authority of the trustee to act. Evidence may be either a copy
				of the trust instrument, properly certified, or certified copies of contracts
				from the trust instruments showing-
1. The
				date of the instrument;
2. That it
				is or is not of record in any court;
3. The beneficiaries;
4. The appointment of the trustee, the
				authority granted and other information as may be necessary to show that
				authority extends to Missouri tax matters; and
5. That the trust has not been terminated and
				the trustee appointed in the trust is still acting. In the event that the
				trustee appointed in the original trust instrument is no longer acting and has
				been replaced by another trustee, documentary evidence of the appointment of
				the new trustee should be submitted;
(H) Dissolved Partnership. In the case of a
				dissolved partnership, by each of the former partners, or by one (1) of the
				partners duly authorized to act for the partnership, who shall provide evidence
				of their authority to act. If one (1) or more of the partners are dead, their
				legal representatives must sign in their stead (see subsection (4)(L) of this
				rule), unless, under the laws of the particular state, the surviving partners,
				at the time of execution of the power of attorney or tax information
				authorization, have exclusive right to control and possession of the firm's
				assets for the purpose of winding up its affairs, in which case their
				signatures alone will be sufficient. If only the surviving partners sign the
				power of attorney, Department of Revenue officials may require the submission
				of a copy of, or a citation to the pertinent provisions of, the state law under
				which the surviving partners claim authority without legal representatives of
				the deceased partners;
(I)
				Dissolved Corporation. In the case of a dissolved corporation, by the
				liquidating trustee(s) under dissolution, if one (1) or more have been
				appointed, or by a trustee deriving authority under a statute of the state in
				which the corporation was organized. If there is more than one (1) trustee, all
				must join unless it is established that less than all have authority to act in
				the matter under consideration. Department of Revenue officials may require the
				submission of a properly authenticated copy of the instrument under which the
				trustee derives the trustee's authority. If the trustee's authority is derived
				under a state statute, Department of Revenue officials may require the
				submission of a copy of or a citation to the pertinent provisions of the
				statute, together with a statement made under penalties of perjury setting
				forth the facts required by the statute as a condition precedent to the vesting
				of authority in the trustee and stating that in the case of any trustee, the
				trustee's authority has not been terminated. If there is no trustee, the power
				of attorney must be signed by a sufficient number of individuals to constitute
				a majority of the voting stock of the corporation as of the date of
				dissolution. Department of Revenue officials may require submission of a
				statement showing the total number of outstanding shares of voting stock as of
				the date of dissolution, the number of shares held by each signatory to the
				power of attorney, the date of dissolution and positive averments as to the
				nonexistence of any trustee;
(J)
				Insolvent Taxpayer. In the case of an insolvent taxpayer, by the trustee,
				receiver, or attorney appointed by the court. Department of Revenue officials
				may require the submission of a certificate from the court having jurisdiction
				over the insolvent showing the appointment and qualification of the trustee,
				receiver, or attorney and that authority of the appointed individual has not
				been terminated. In cases pending before a district court of the United States,
				an authenticated copy of the order approving the bond of the trustee, receiver,
				or attorney will meet this requirement;
(K) Estate. In the case of an estate, by any
				conservator or personal representative, who shall provide evidence of status as
				a conservator or personal representative. Department of Revenue officials may
				require the submission of authenticated copies of letters testamentary or
				letters of administration showing that the authority of the personal
				representative or conservator is in full force and effect at the time the power
				of attorney is submitted; and
(L)
				Deceased Taxpayers. In the case of a deceased taxpayer, by the personal
				representative of a probate estate if one has been appointed and is acting and
				responsible for disposition of the matter pending with the department. If no
				personal representative is acting or responsible for disposition of the matter,
				or the estate has been distributed to the residuary legatee(s), the power of
				attorney should be executed by the individual appointed to handle the affairs
				of the deceased in a will. Department of Revenue officials may require the
				submission of a statement from the court certifying that no personal
				representative or trustee under the will is acting or responsible for
				disposition of the matter and copies of the will. In the event that the
				decedent died intestate and the personal representative has been discharged and
				is not responsible for disposition of the matter, or none was ever appointed,
				the power of attorney must be executed by the distributees. Department of
				Revenue officials may require the submission of evidence of the discharge of
				the personal representative if one had been appointed and evidence that the
				personal representative is not responsible for disposition of the matter and
				statements made under penalties of perjury and other appropriate evidence as
				can be produced tending to show the relationship to the deceased of the
				signatories to the power of attorney and the right of each of them to the
				respective shares claimed under the law of the domicile of the
				deceased.