Proper legal representation can reduce risk and improve outcomes when dealing with complex tax issues in Texas. Whether managing audits, responding to notices, or seeking relief from penalties, taxpayers often benefit from appointing someone to act on their behalf.
The Texas Tax Power of Attorney Form allows individuals or businesses to authorize a qualified representative to communicate with the Texas Comptroller of Public Accounts. The form grants permission to access confidential records, file reports, and resolve disputes under the taxpayer's direction.
Using the correct form—Form 01-137—is essential. Submitting the wrong version can prevent your agent from obtaining information or delay critical filings. This guide explains completing, submitting, and managing this vital document.
The Texas Tax Power of Attorney Form is a legal document that allows a taxpayer to authorize another person or entity to act on their behalf in tax matters before the Texas Comptroller of Public Accounts. This representative may be a tax attorney, certified public accountant, enrolled agent, or any other qualified individual the taxpayer trusts to manage sensitive financial and legal issues.
Unlike general powers of attorney used for broader legal or financial purposes, this form is explicitly tailored for tax-related situations in Texas. It enables the appointed agent to receive confidential tax information, respond to audits, make filings, and represent the taxpayer during disputes or hearings. The powers granted through this form are limited in scope and duration and can be customized by the taxpayer.
The Texas Tax Power of Attorney Form is essential when taxpayers want professional help navigating state tax processes. It is beneficial for businesses that rely on third-party tax services to ensure timely compliance and effective resolution of any issues with the comptroller's office.
Correct completion and submission of this form assure taxpayers that their representative possesses the legal authority to speak and act on their behalf. At the same time, the comptroller's office gains assurance that it is dealing with an authorized party when exchanging confidential information or making tax-related decisions.
A power of attorney form is a legal document that grants one individual, known as the agent or attorney-in-fact, the authority to act on behalf of another person, known as the principal. These forms are commonly used to manage essential decisions when the principal is absent, incapacitated, or prefers to delegate authority to a trusted representative.
Attorney forms can cover various responsibilities, from managing finances and making healthcare decisions to handling legal transactions. The scope of authority depends on the type of power of attorney and the language included in the document. For example, a medical power of attorney allows an agent to make healthcare decisions, while a general power of attorney often includes broad authority over financial and legal matters.
The Texas Tax Power of Attorney form is a specialized type of attorney form. Unlike general or medical powers of attorney, this form is used solely for matters involving the Texas Comptroller of Public Accounts. It allows the agent to receive confidential tax information, file documents, and represent the taxpayer in audits, appeals, and other administrative proceedings.
Understanding the broader purpose of attorney forms helps taxpayers recognize the limited yet essential role of the Texas Tax Power of Attorney. It is not intended to grant sweeping authority over all aspects of a person's financial life. Instead, it provides a focused legal mechanism for handling tax responsibilities within the scope of Texas state law.
Texas law recognizes various types of power of attorney, each tailored to a specific purpose. Understanding these distinctions is essential when choosing the correct document for your needs.
The general power of attorney gives the agent broad authority to manage legal and financial matters, which includes managing bank accounts, conducting transactions, and selling property.
It remains valid even if the principal becomes incapacitated, making it useful for long-term planning.
Also known as advance directives, these authorize someone to make medical decisions on behalf of the principal if they become unable to act for themselves.
The agent's authority is restricted to specific actions, such as filing state tax returns or responding to a single audit.
Similar to a limited form but often used for one-time events, such as signing legal documents during a real estate closing.
In most cases, these documents must be signed, dated, and executed in accordance with Texas law to be legally binding.
The Texas Tax Representative Form—Form 01-137—is used when a taxpayer wants to authorize another person to represent them before the Texas Comptroller of Public Accounts. This representation is essential in various tax-related situations where professional guidance or legal authority is necessary to manage the issue effectively and meet state requirements.
When the comptroller's office initiates an audit, having a representative helps ensure that all documentation is handled correctly and taxpayer rights are protected throughout the audit process. The form grants the representative authority to communicate with auditors and submit records on the taxpayer's behalf.
If a taxpayer owes back taxes and needs to negotiate a payment plan, an authorized representative can speak directly with the comptroller's collections staff. They can propose terms, review account balances, and meet deadlines.
Refund claims involving overpaid Texas taxes can become complex, particularly when documentation or legal argumentation is engaged. The representative named in the POA form can handle the process, provide support materials, and communicate with the state.
A representative can participate in administrative hearings if a taxpayer is contesting a tax determination or penalty. This includes filing for redetermination, attending pre-hearing meetings, and arguing during contested case proceedings.
Businesses that outsource tax compliance to a CPA or tax service must submit Form 01-137 to give that firm access to file returns, receive notices, and resolve account issues with the comptroller's office.
During mergers, acquisitions, or business closures, a tax representative may need to file tax clearance requests, settle liabilities, or respond to audit inquiries. Form 01-137 ensures that the representative has the legal authority to act during these sensitive transitions.
The form is beneficial when taxpayers lack the time, knowledge, or ability to manage complex tax processes. It ensures that a capable agent can act efficiently and legally on the taxpayer's behalf, reducing the risk of delays, penalties, or miscommunication with the comptroller's office.
Form 01-137, titled Limited Power of Attorney, is the official document issued by the Texas Comptroller of Public Accounts. It allows taxpayers to appoint representatives to act on their behalf in tax matters. This representative may be an individual or a business entity, such as an accounting firm or law office. The form is specifically designed for state tax issues and grants only the powers explicitly listed by the taxpayer when completing the document.
Unlike broader attorney forms, Form 01-137 is limited in scope and applicability. It does not cover personal financial matters, federal tax issues, or legal actions outside the comptroller's jurisdiction. Its sole purpose is to enable the appointed agent to interact with the comptroller's office for specified tax types and times, as indicated in the form.
The authority granted through Form 01-137 may include the ability to receive and review confidential tax records, respond to audits, file refund claims, submit reports and tax returns, and represent the taxpayer in administrative proceedings such as redetermination or refund hearings. The taxpayer can choose which of these powers to grant by checking the relevant boxes on the form. They can also limit access to specific taxes, such as sales tax, franchise tax, or crude oil and natural gas production tax, and they can define reporting periods where applicable.
The Texas Comptroller of Public Accounts requires that Form 01-137 be completed in full and submitted before the agent is allowed to access tax information or act on behalf of the taxpayer. If a federal form like IRS Form 2848 is submitted instead, it will not be accepted. Only the state-specific Form 01-137 or another document that satisfies the requirements of Texas Tax Code Section 111.023 is considered valid authorization.
Understanding what this form authorizes—and what it does not—is essential to avoid miscommunications, delays, or rejection of the form during key tax processes.
Form 01-137 can be used by a wide range of taxpayers in Texas, including individuals, businesses, estates, and trusts. Any taxpayer who interacts with the Texas Comptroller of Public Accounts and needs a third party to manage or represent their state tax matters can file this form. The document grants legal authority to the designated agent, allowing them to act within the powers specified by the taxpayer.
For individual taxpayers, the form can be completed and signed by the person whose tax matters are involved. Authorized officers or employees must sign the form for business entities, such as corporations, partnerships, or limited liability companies. This category includes individuals whose job duties involve managing the business's interactions with the comptroller—such as a controller, CFO, or tax manager.
In addition to officers and employees, a business may authorize another individual to sign the form, provided that person has legal authority under the entity's governing documents. If a non-officer signs, attach proof of authority, such as a resolution or delegation letter.
Executors, administrators, and trustees can use the form to represent estates and trusts. These individuals must be able to prove their fiduciary role through appropriate legal documents, such as a court order or trust agreement.
It's important to note that the person signing Form 01-137 must certify that they have the authority to do so. Falsely claiming authority or failing to provide proof when required may result in the form being rejected or delayed. Additionally, only one representative may be assigned for each specific matter unless the form designates a firm, in which case multiple individuals from that firm may act under the same authorization.
Filling out Form 01-137 accurately is essential to avoid delays, rejections, or unauthorized access. Below is a step-by-step guide corresponding to the sections on the form.
Include the taxpayer's full legal name and 11-digit Texas taxpayer number. List the agent's full name, relationship, and contact details.
Specify the nature of the relationship, such as "CPA," "tax attorney," "enrolled agent," or "business consultant." This helps the comptroller's office understand the context of the representation.
Identify which Texas tax matters the agent is authorized to handle. Common examples include sales and use tax, franchise tax, motor vehicle tax, or crude oil and natural gas production tax. Use specific language; generic descriptions may limit the scope of the agent's access.
This section is optional for most tax types but is required if the form grants access to crude oil or natural gas production tax information. Enter the specific reporting periods using the required format (YYMM for monthly or YY for yearly reports). If left blank, access may be denied for these specialized tax types.
Use the checkbox section to indicate what the representative is authorized to do. Options include:
Depending on the authority you wish to grant, you may check one, some, or all of the boxes.
Check the boxes for the specific actions the agent may take, such as receiving audit information or submitting returns. Enter the start and end dates for the authority granted.
If a non-employee or officer signs for a business, you must show that they are legally allowed to do so. This may include resolutions, letters of authority, or court orders.
Once Form 01-137 is completed and signed, it must be submitted to the Texas Comptroller of Public Accounts for authorization to take effect. The comptroller accepts the form through several channels, and the method you choose may depend on the urgency of the matter or the type of tax involved.
The form can be submitted by mail, fax, email, or as part of an online filing process—but only in specific contexts. For most taxpayers, mailing or emailing a signed PDF of the form is sufficient. If the form is included in a larger filing (such as a refund request), it may be uploaded through the appropriate web portal.
For mail submission, send the completed form to:
Texas Comptroller of Public Accounts
P.O. Box 13528
Capitol Station
Austin, TX 78711-3528
If you are using a courier or delivery service, the physical address is:
Texas Comptroller of Public Accounts
111 E. 17th Street
Austin, TX 78774
If submitting by fax, it is recommended to first contact the comptroller's office at 1-800-252-5555 to confirm the appropriate fax number for your specific tax type. Although fax submissions are accepted, the lack of a dedicated number on the form can cause delays if sent incorrectly.
For email submission, different addresses are used depending on the context:
When emailing the form, attach a signed PDF copy and include identifying information in the subject line, such as the taxpayer's name and number. Ensure the file is legible, complete, and within any file size limits imposed by your email service.
In limited cases, Form 01-137 may be submitted electronically through the Texas Claim for Refund web form or other tax-specific platforms that allow document uploads. However, no standalone web portal exists exclusively for filing Form 01-137.
To avoid processing delays, keep a copy of the form for your records and consider requesting confirmation of receipt if sending it by email or fax. You may choose certified mail with a return receipt to confirm delivery when mailing the form. While the comptroller does not typically provide formal confirmation of processing, a successful interaction by your representative (such as gaining access to your account) indicates the POA has been accepted.
A taxpayer may need to revoke or modify their Texas Power of Attorney form if their representative changes, a business relationship ends, or the authorization is no longer needed. Form 01-137 does not contain a checkbox for revocation, so the taxpayer must take a deliberate step to rescind or replace the authorization. Below are the acceptable methods for revoking or modifying a previously submitted Texas POA form.
The taxpayer may draft and submit a written revocation letter that includes:
This letter can be sent to the appropriate office of the Texas Comptroller by mail, fax, or email.
Submitting a new, completed Form 01-137 for the same tax type and period automatically revokes any prior POA forms covering those same matters. This is the most common and efficient method of revocation, especially when appointing a new representative.
For POAs related specifically to crude oil or natural gas production taxes, the comptroller accepts revocation via email. Taxpayers should send the revocation request to congtax@cpa.texas.gov. The email must include all relevant details identifying the taxpayer and the agent.
If the revocation relates to a contested case or administrative hearing, the taxpayer or new representative can notify the comptroller by emailing audit.processing@cpa.texas.gov. This allows a change in representation while proceedings are underway.
Revocation becomes effective once the comptroller processes the request. However, the prior agent may still be able to access taxpayer information until the revocation is officially in place. For urgent matters or concerns about unauthorized access, taxpayers are encouraged to call the comptroller directly to confirm revocation or expedite handling.
Filing Form 01-137 may seem straightforward, but even small errors can result in delays, rejections, or unauthorized access issues. The Texas Comptroller's office has strict requirements, and failing to follow them can prevent your representative from acting on your behalf. Below are some of the most common mistakes and how to avoid them.
One of the most frequent errors is submitting IRS Form 2848 instead of Texas Form 01-137. While IRS Form 2848 is used for federal tax matters, it is not valid for any state tax dealings with the Texas Comptroller. Only the Texas Comptroller will accept Form 01-137 or a substitute that meets Texas Tax Code Section 111.023.
The 11-digit Texas taxpayer number is required to identify the taxpayer's account. Submitting the form without this number—or using a federal EIN or SSN instead—can result in processing delays or rejection.
Form 01-137 includes a section with checkboxes allowing the taxpayer to choose specific powers to grant the agent. Failing to check any boxes may render the form invalid or limit the representative's access.
The form must be signed and dated by the taxpayer or an authorized officer. If the signature is undated, the form will be rejected. The comptroller also requires that the signature date not be older than 12 months from the time of submission.
If the form is signed by someone other than an officer, partner, or listed employee of a business, supporting documentation must be attached. This includes proof of the signer's authority under the organization's governing documents.
Form 01-137 is periodically updated by the Texas Comptroller. Taxpayers should always download the current version from the official website rather than using saved copies or templates from prior years.
When authorizing access to crude oil or natural gas tax data, the form requires specific reporting periods in a prescribed format. Leaving this section blank or formatting it incorrectly will result in limited or denied access.
Submitting the form with old or inaccurate contact details for the agent can delay communication and prevent effective representation. Ensure that all addresses, phone numbers, and emails are current and clearly written.
Reviewing the form thoroughly before submission and following the instructions closely can prevent these errors and ensure timely acceptance by the comptroller's office.
Once Form 01-137 is signed and submitted to the Texas Comptroller of Public Accounts, it becomes a legally binding authorization between the taxpayer and the designated agent. This legal status grants the agent the authority to act within the specific limits defined in the form, beginning on the effective date provided by the taxpayer.
The agent must act in accordance with the powers granted and cannot exceed the authority specified in the form. For example, if the form only allows the agent to receive confidential information but not to sign tax returns, the agent may not lawfully file documents on behalf of the taxpayer. It is the responsibility of the principal to ensure that the authority granted is appropriate and clearly indicated.
The power of attorney remains in effect until it expires on a designated date or until it is formally revoked in writing. If no expiration date is listed on the form, the POA continues indefinitely unless revoked. It is important to note that the power of attorney automatically terminates upon the death of the taxpayer. At that point, the agent no longer has legal authority to act, and any pending matters must be handled by a court-appointed representative or estate administrator.
Taxpayers should carefully review the form before signing, as well as confirm that their representative understands their responsibilities and limits. The decision to authorize an agent should be made thoughtfully, as the agent will have access to sensitive tax and financial information. If changes need to be made after the form is submitted, the taxpayer must follow the revocation or amendment procedures outlined by the comptroller's office.
A well-prepared and properly submitted Form 01-137 offers clarity and protection to both the taxpayer and the agent, ensuring smooth interaction with state tax authorities.
In most cases, a power of attorney ceases to have any legal effect once the principal dies. This means the agent no longer has authority to access tax records, file forms, or make any further decisions on the principal's behalf. Additionally, the attorney ends their role immediately upon the principal's death, unless they were separately appointed to manage the estate through a will or court proceeding. A power of attorney does not transfer rights to inherit or sell property unless those actions are explicitly authorized before the document becomes void. It's also important to distinguish between different forms of POA. A special power of attorney may be limited to a single transaction—such as the authority to sell property—while other forms may cover broader financial or medical decisions. In most cases, the taxpayer should consider whether they want the agent to act only in narrow situations or with broader control over tax and property matters.
No, Form 01-137 is used only for Texas state tax matters before the Texas Comptroller of Public Accounts. It does not authorize representation before the Internal Revenue Service or any federal agency.
The Texas Comptroller will not accept federal or general power of attorney forms for state tax matters. Submitting the wrong form may result in your representative being denied access and could delay important filings or responses.
Yes, the form includes an optional field for specifying an expiration date. If no date is entered, the authorization remains in effect until it is revoked in writing by the taxpayer.
The comptroller's office does not send confirmation of acceptance. However, if your authorized representative is able to access your account or receive information from the office, that typically indicates that the form has been processed successfully.
You may authorize a firm (with multiple agents), revoke a previous POA by filing a new form or a written revocation, and update your representative as needed. The form does not require notarization, but must be signed and dated properly.
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