A power of attorney is a legal document that allows one individual—called the principal—to authorize another person, known as the representative or agent, to act on their behalf in financial, legal, or tax-related matters. In Massachusetts, this type of authorization is essential for managing state tax obligations, as it allows someone else to communicate directly with the Department of Revenue (DOR), respond to inquiries, and take action in specific tax situations.
The Massachusetts Department of Revenue requires that a valid power of attorney be completed and signed before it will permit anyone other than the taxpayer to access records or make decisions related to tax matters. This requirement applies to all types of taxes administered by the DOR, including individual income, sales and use, estate, and business taxes. Without this authorization, even close family members such as a spouse or child may be denied access to confidential tax information.
Form M-2848 is the official document used to establish this authority in Massachusetts. When properly completed and submitted, the form grants the representative the power to discuss tax matters, access records, and sometimes execute agreements with the DOR. The principal's form determines the extent of this authority; it can be limited to certain tax types or periods or be more general.
Using a power of attorney form ensures compliance with Massachusetts law and offers protection and flexibility. It is beneficial when the taxpayer is unavailable, incapacitated, or wishes to have a trusted party handle their tax matters. For many, assigning a qualified tax professional, attorney, or family member can reduce stress and help prevent costly missteps when dealing with the state’s revenue agency.
The Massachusetts Department of Revenue (DOR) is the state agency responsible for administering and enforcing tax laws under Massachusetts law. It oversees revenue collection from individuals, businesses, estates, and trusts to fund essential public services. This includes processing tax returns, issuing refunds, conducting audits, and handling disputes or appeals related to state tax obligations.
A critical function of the DOR is maintaining the confidentiality of taxpayer records. By default, it will not release tax information to anyone other than the taxpayer unless a valid power of attorney form—such as Form M-2848—is on file. This policy safeguards sensitive financial data and ensures that only authorized individuals may interact with the agency on behalf of a taxpayer.
The DOR also supports taxpayers by offering access to tax guidance, forms, and digital tools through its website and online portal, MassTaxConnect. This system allows individuals and authorized representatives to file returns, make payments, and upload documents related to tax matters. However, access to a taxpayer’s MassTaxConnect account must be granted separately and is not automatically included through Form M-2848.
When a power of attorney is submitted, the DOR determines who may speak on the taxpayer’s behalf, receive confidential notices, and participate in ongoing tax processes. This is especially important during audits, appeals, or collection actions, when timely and accurate communication between the DOR and the authorized representative can affect the outcome of a case.
Understanding the DOR’s role helps taxpayers and representatives work more effectively within the agency’s system. Whether the issue involves a missed due date, a request for penalty relief, or a payment arrangement, working within the department’s procedures—and with the proper documentation—is key to resolving matters efficiently.
To be legally valid in Massachusetts, a power of attorney must meet specific requirements that reflect legal standards and tax-related needs. A competent adult must complete the document—the principal—who understands the nature and effect of granting authority to another individual. This procedure ensures the authorization is made knowingly and voluntarily, as required under Massachusetts law.
The power of attorney form used for state tax matters is Form M-2848, issued by the Massachusetts Department of Revenue. This form allows a taxpayer to formally authorize one or more representatives to act on their behalf in dealings with the DOR. However, for the form to be effective, it must contain accurate and complete information and follow all filing guidelines.
Key elements that must appear on the form include:
Although Massachusetts does not require notarization of Form M-2848, the signature must still be valid and correctly dated. The DOR will reject the form if it lacks a signature or leaves critical sections blank.
Creating a valid power of attorney gives taxpayers control and flexibility in tax matters. Whether appointing a CPA, attorney, or even a child or spouse, the form ensures that state authorities recognize the representative and can act effectively on the taxpayer’s behalf.
While Massachusetts does not require a notary public to validate Form M-2848, the taxpayer must be sound mind when signing the document. This means the principal must understand the nature of the authority being granted and the potential consequences of authorizing someone to represent them in tax matters. Legal contexts may require notarization, such as assigning a health care proxy, but tax representation forms operate under different standards.
Form M-2848 is the official form used in Massachusetts to authorize a representative to act on a taxpayer’s behalf before the Department of Revenue. This form gives the representative permission to manage state tax matters, access confidential records, and engage with the DOR on behalf of the principal. It must be completed, signed, and submitted before any third party can intervene in an active tax issue.
The form includes two main sections. In Part 1, the taxpayer—referred to legally as the principal—provides their personal or business information and the details of the individual they appoint. That individual, known as the representative, may be an attorney, accountant, enrolled agent, family member such as a child, or another eligible person. The taxpayer must also specify which tax types and periods the representative is authorized to manage. These include individual income tax, estate tax, sales and use tax, and other Massachusetts filings.
Part 2 of the form is the Declaration of Representative. The representative must complete and sign this section, confirming they meet the required qualifications under Massachusetts law. The form does not allow the representative to access the taxpayer’s MassTaxConnect account or receive tax refund checks unless separate authorization is provided.
To be valid, Form M-2848 must be signed and dated by the taxpayer and the representative. The due date of execution is essential, as the department will not accept incomplete, outdated, or missing required fields. Once filed and accepted, the authorization remains in effect until it is either revoked or replaced.
Taxpayers may cancel the power of attorney by filing a new Form M-2848 or submitting a signed written revocation to the Department of Revenue. If a new authorization covers the same tax types and periods, it will automatically override the previous version unless otherwise specified.
For many taxpayers, the Massachusetts tax power authorization is a practical way to assign a trusted agent to handle critical financial responsibilities. It ensures that someone with appropriate knowledge and authority can quickly resolve issues with the state tax agency.
Once the taxpayer and the representative have completed and signed Form M-2848, they must submit it to the Massachusetts Department of Revenue. The DOR offers several filing options, and taxpayers should choose the method that aligns with their situation, particularly if they are already engaged in communication with a specific DOR office or employee.
The form is not considered valid until it has been received and processed by the DOR. To avoid delays or compliance issues, taxpayers should follow the filing instructions carefully and ensure the document is legible, complete, and signed with the proper due date.
Taxpayers with a MassTaxConnect account can upload the completed form directly through the portal. This is often the fastest method and allows for secure digital delivery.
The DOR accepts emailed forms at POADOR@dor.state.ma.us. Taxpayers who choose this option must save the completed form as a PDF and include a statement that the typed signature serves as their valid signature for submission.
Form M-2848 may also be faxed to the DOR at 617-660-3995. A cover sheet should be included, primarily if the taxpayer works with a specific department or case officer.
The form can be mailed to the appropriate DOR office. If the taxpayer is already working with a DOR employee—such as an auditor or collections officer—they should mail it directly to that person. Otherwise, it should be sent to the general office managing the case or tax type.
Taxpayers may deliver the form by hand to a DOR office, particularly if an immediate issue is being addressed. This method is less common but remains an option.
After submission, the DOR typically processes the form within two business days. However, longer processing times can occur during peak tax periods or if the form contains errors or omissions.
Retaining a copy of the signed power of attorney form for personal records is also essential. Taxpayers should store the form securely, such as in a locked file cabinet or encrypted digital archive. The representative should also keep a copy on file, especially if their authority may be questioned or needs to be reconfirmed.
While the form is active, the DOR or other parties handling tax matters may reference it. Keeping it easily accessible helps ensure continuity in case the original is lost or a new issue arises. Proper filing and storage of Form M-2848 help safeguard the taxpayer’s rights and ensure the authorized representative's smooth handling of financial matters.
Once the Massachusetts Department of Revenue files and accepts a power of attorney, the representative takes on significant responsibility. Acting on behalf of the taxpayer means managing financial obligations, engaging with tax officials, and handling sensitive personal information. Because of this, the representative must act in good faith and accordance with Massachusetts law.
The agent’s authority begins when the DOR processes the authorization for the Massachusetts tax power. At that point, the agent must follow legal procedures, protect the taxpayer’s interests, and ensure accurate communication with the department. The principal remains ultimately responsible for their tax obligations, but the agent must carry out their duties carefully and professionally.
The representative must make decisions that benefit the taxpayer, not themselves. This includes presenting accurate information and avoiding conflicts of interest.
Any financial information obtained through the power of attorney must be kept private. The agent cannot share sensitive data with unauthorized parties.
The representative must follow all applicable rules and procedures when submitting forms, negotiating payments, or responding to DOR inquiries.
The agent should keep the taxpayer informed of all developments, including notices from the DOR, deadlines, or changes in account status.
The representative may only perform tasks explicitly authorized on Form M-2848. Those restrictions must be honored if the taxpayer limits the agent’s authority.
The representative is not permitted to access MassTaxConnect unless separately authorized, and they may not receive tax refund checks intended for the taxpayer.
The agent must retain relevant records and may be asked to provide documentation to support actions taken or claims made on the taxpayer’s behalf.
If the agent cannot continue acting in the taxpayer’s interest or no longer qualifies, they must formally withdraw by notifying the DOR in writing.
These requirements apply to all authorized agents, whether tax professionals, attorneys, employees, or even a child or spouse acting on a family member’s behalf. By understanding the scope of their role and adhering to legal standards, representatives can serve as trusted partners in managing the taxpayer’s financial obligations to the Commonwealth.
Designating a representative through a power of attorney can offer significant relief and flexibility for Massachusetts taxpayers. Whether dealing with a one-time issue or ongoing tax obligations, the authorization provided by Form M-2848 allows trusted individuals to step in and manage essential financial responsibilities. The power of attorney communicates with the Department of Revenue and helps avoid delays, missteps, and legal complications.
A power of attorney allows someone else to handle complex tax issues, making it easier for ill individuals who are traveling or otherwise unable to manage their own affairs.
The representative can respond to notices, attend hearings, and provide requested documentation, eliminating the need for the taxpayer to be directly involved in every exchange.
The Massachusetts tax power authorization creates a clear legal framework that protects the taxpayer and the representative, reducing the likelihood of disputes.
Depending on the situation and level of trust, taxpayers may appoint an attorney, CPA, enrolled agent, family member, or even a child. This flexibility makes the form useful in many different scenarios.
If a taxpayer becomes temporarily incapacitated or overwhelmed by financial issues, the representative can continue managing tax obligations without disruption.
With a representative in place, the taxpayer is less likely to miss a due date for filings, appeals, or payments, which can prevent penalties and enforcement actions.
Appointing a qualified representative allows for more accurate filings, better negotiation outcomes, and stronger defense in audits or appeals.
A power of attorney can be helpful in estate planning, business continuity, or situations where multiple financial matters intersect with state tax obligations.
The benefits of assigning a representative are not limited to those facing legal trouble or serious illness. Many taxpayers simply seek the comfort of having someone else handle state-level communications and carry out time-sensitive financial actions under Massachusetts law.
Filing a Massachusetts tax power of attorney may seem straightforward, but small mistakes can lead to severe delays, rejections, or even unintended loss of representation. Since the Department of Revenue requires precise documentation, errors can interfere with a representative’s ability to act on the taxpayer’s behalf. Reviewing the form carefully before submission is one of the most effective ways to ensure smooth processing.
If the taxpayer or the representative forgets to sign or date the document, the DOR will not recognize the power of attorney as valid. The form must be entirely executed for it to be accepted.
Missing Social Security Numbers, Federal Identification Numbers, or contact information for either party may delay processing or prevent approval altogether.
Submitting an outdated Form M-2848, or worse, using the federal IRS version, will result in rejection. Only the official Massachusetts form should be used for state tax matters.
Leaving these fields blank or too vague can limit the representative’s authority or create confusion about the scope of access. If necessary, taxpayers should write “all tax types” or “all tax years.”
The DOR may reject individuals without a qualifying relationship, such as someone with no legal, financial, or familial connection to the taxpayer. The representative must meet the standards outlined under Massachusetts law.
Even if authorized under Form M-2848, a representative cannot access the taxpayer’s MassTaxConnect account unless separate third-party access has been granted through the portal.
Submitting the form to the incorrect DOR office or failing to include a cover sheet when faxing can delay processing, especially when a specific agent or case is involved.
If a new representative is assigned but the previous form is still on file, confusion can arise over who has current authority. Revocation should be handled formally, even if the taxpayer assumes the older form is inactive.
Avoiding these mistakes ensures that the representative is empowered to act without delay and that the Massachusetts Department of Revenue can process the authorization efficiently. Taxpayers who take a few extra minutes to review the form and instructions often avoid weeks of unnecessary follow-up.
A Massachusetts tax power of attorney is most useful when a taxpayer needs another person to represent them in interactions with the Department of Revenue. This may occur during tax audits, appeals, payment negotiations, or other official proceedings. Taxpayers with significant financial issues who travel or handle their affairs due to health concerns may also benefit from assigning a representative.
The form is commonly used by individuals who work with tax professionals, business owners who delegate filings to employees or accountants, and principals who want to ensure continuity in financial matters. Even in less urgent situations, using Form M-2848 can simplify communication and reduce stress by allowing a trusted agent to take action on the taxpayer’s behalf.
Form M-2848 authorizes another person, known as a representative, to act on a taxpayer’s behalf in matters involving the Massachusetts Department of Revenue. This form grants permission for the representative to communicate with the DOR, access confidential tax records, and handle specific tax matters for the taxpayer.
You cannot use IRS Form 2848 for tax issues in Massachusetts. The Massachusetts Department of Revenue does not accept federal power of attorney forms. Taxpayers must submit the state-specific Form M-2848 to authorize representation in Massachusetts tax matters.
To revoke a Massachusetts power of attorney, a taxpayer may file a new Form M-2848 that overrides the previous version or submit a signed statement that clearly expresses the intent to revoke the existing authorization. The revocation should be forwarded to the Massachusetts Department of Revenue using one of the accepted delivery methods.
A Massachusetts tax power of attorney remains valid until the taxpayer revokes it, the representative withdraws, or a new authorization replaces it. The form does not expire automatically unless the taxpayer includes a specific expiration date on the document.
A power of attorney submitted using Form M-2848 does not grant access to the taxpayer’s MassTaxConnect account. Taxpayers must provide separate authorization through the MassTaxConnect portal if they want a representative to access their online tax account.
A child or other family member, such as a parent, spouse, or sibling, can serve as a representative as long as they are listed on Form M-2848 and meet the requirements outlined under Massachusetts law. The form allows taxpayers to appoint individuals with whom they have a trusted relationship, not just licensed professionals.
Tax information refers to any document, account details, or communications that relate to a taxpayer’s obligations to the Massachusetts Department of Revenue. This includes income tax filings, assessment notices, payment records, correspondence from the DOR, and data stored in the MassTaxConnect system. A valid Form M-2848 authorizes the representative to access this information, subject to any limitations noted on the form.
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