Understanding the Mississippi Tax Power of Attorney: A Complete Guide

A power of attorney form, specifically the Mississippi tax power of attorney, allows a taxpayer to appoint a representative—known as an agent or attorney-in-fact—to act on their behalf in matters related to the Mississippi Department of Revenue. This form can designate up to three individuals to represent the taxpayer, providing flexibility in managing tax affairs.

The power of attorney form grants the agent authority to handle various taxes, including sales tax, and interact with state and local governments responsible for collecting tax revenues and monitoring ad valorem assessments. Individuals and businesses commonly use it to authorize tax professionals or trusted representatives to address state tax matters efficiently.

In Mississippi, the primary agency responsible for administering taxes is the Mississippi Department of Revenue. This agency oversees the collection of tax revenues, ensures consistent appraisal practices for property tax purposes, and enforces tax law compliance. These functions are vital to supporting state operations and ensuring government services are properly funded.

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Filing the Tax Power of Attorney

To designate an authorized representative for Mississippi state tax matters, taxpayers must complete and submit Form 21-002-13, the official Mississippi tax power of attorney form. Filing this form correctly ensures that the Mississippi Department of Revenue (MDOR) will recognize the representative’s authority to act on the taxpayer’s behalf.

Where to Get the Form

Taxpayers can obtain Form 21-002-13 from the Mississippi Department of Revenue in one of two ways:

• The form is available for download on the MDOR website at www.dor.ms.gov.
• Printed copies of the form may be requested or picked up at a local MDOR office.

Before completing the form, taxpayers should verify that they are using the most recent version published by the department.

Completing the Form Accurately

Taxpayers must complete and accurately fill out Form 21-002-13 to avoid processing delays. The form requires:

• Full legal names, mailing addresses, and contact information for the taxpayer and the designated representative(s).
• Identification numbers include the taxpayer’s Social Security Number (SSN) or Federal Employer Identification Number (FEIN).
• A description of the tax matters covered, including the specific tax types, account numbers, and tax periods.
• Indications of any additional powers being granted or any standard powers being excluded.

Taxpayers may name up to three representatives and must indicate whether those representatives may act independently or must act jointly.

Signature and Authorization Requirements

The form must be signed and dated by the taxpayer. Additional requirements apply in some instances:

• If the taxpayer filed jointly and both spouses wish to be represented, both must sign the form.
• If the taxpayer is a business entity, the form must be signed by an authorized officer, general partner, or other individual with legal authority to bind the entity.
• All designated representatives must complete and sign Part II of the form to declare their qualifications and confirm their agreement to act on the taxpayer’s behalf.

Mississippi does not require notarization of the form, but all signatures must be legible and dated to be considered valid.

Submitting the Completed Form

Once the form is complete, taxpayers may submit it to the Department of Revenue by mail or electronically, depending on the circumstances.

• Mail submission:

Mississippi Department of Revenue

P.O. Box 1033

Jackson, MS 39215-1033

• Electronic submission:

Mississippi does not currently provide a dedicated online filing system for Form 21-002-13. However, in some cases, the department may accept a scanned copy of the completed and signed form as an attachment when communicating via email or a secure portal. Taxpayers should contact MDOR at 601-923-7000 to confirm whether electronic submission suits their situation.

Tips to Avoid Processing Delays

• Taxpayers should review the form carefully to ensure that all required fields have been completed.
• All required signatures must be included and dated.
• If the taxpayer intends to retain a previously filed power of attorney, they must check the appropriate box and attach a copy of that document.
• Taxpayers should keep a copy of the completed form for their records.
• MDOR typically processes a new power of attorney form in five to ten business days. Representatives should not contact the department on the taxpayer’s behalf until the authorization has been processed.

Filing the Mississippi tax power of attorney properly ensures that the appointed representative has the legal authority to engage with MDOR and act in the taxpayer’s best interest.

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Benefits and Requirements of the Mississippi Tax Power of Attorney Form

The Mississippi tax power of attorney provides essential legal and administrative advantages for taxpayers who need help managing their state tax responsibilities. Whether dealing with audits, collections, or routine filings, this form ensures that a trusted representative can act on your behalf before the Mississippi Department of Revenue. As the primary agency responsible for taxes administered in the state, the department relies on this form to ensure accurate representation and enforce tax compliance.

Key Benefits

• The power of attorney form allows taxpayers to designate up to three individuals to represent them before the department, offering flexibility for complex or ongoing matters.
• Appointed representatives are authorized to discuss confidential information, file appeals, or negotiate payment plans, ensuring that tax issues are addressed promptly and accurately.
• Taxpayers can authorize representation across various taxes, including income tax, sales tax, and ad valorem assessments, streamlining the management of multiple obligations through a single form.
• By using this form, taxpayers gain an effective way to communicate with state and local governments, especially when handling disputes related to collecting tax revenues or verifying assessment accuracy.
• The form also protects taxpayers during illness, incapacity, or absence by formally transferring authority to someone they trust.
• The department uses this documentation to ensure consistent appraisal practices, particularly in property tax cases requiring review or adjustment.
  
  

Essential Requirements

• Depending on the case, the form must be completed in full and submitted to the Mississippi Department of Revenue through approved channels, such as mail or online upload.
• All taxpayer and representative information must be accurate, including contact details, taxes administered, account numbers, and relevant representation periods.
• The representative must understand the scope of their authority and agree to fulfill their responsibilities, including responding to inquiries and following Mississippi tax law.
• When the power of attorney is used to handle ad valorem assessments, the taxpayer must include appropriate documentation to support the property valuation dispute.
• Submission deadlines must be observed to avoid delays in processing or missed opportunities for administrative resolution.
• The representative’s authority does not extend to other areas of law (such as medical power) unless explicitly included, outside the scope of the tax-specific Form 21-002-13.

This form ultimately benefits both taxpayers and the department by facilitating smoother communication, supporting taxpayer rights, and maintaining transparency in the administration of Mississippi’s tax system.

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Who Can Use the Mississippi Tax POA Form?

The Mississippi Tax Power of Attorney form can be used by a wide range of individuals and entities that need assistance managing tax obligations. Whether you are a private taxpayer, a business owner, or a representative of an estate or trust, this form helps ensure that an authorized agent correctly handles your affairs. It plays a vital role in interactions with state and local governments, particularly in collecting tax revenues, monitoring ad valorem assessments, or navigating complex compliance issues.

Eligible Users

• Individual taxpayers may use the form to appoint a tax professional, such as a CPA or enrolled agent, to represent them in matters involving personal income taxes or ad valorem assessments.
• Business owners, including sole proprietors and partnerships, frequently use this form to authorize tax professionals to handle various taxes such as sales tax, use tax, or withholding tax.
• Corporations and LLCs may file the form to designate officers, attorneys, or accountants to manage their state tax matters. The form allows businesses to respond efficiently to audits or enforcement efforts by the Mississippi Department of Revenue, which serves as the primary agency for tax compliance.
• Nonprofit organizations can also appoint representatives to manage their tax filings, disputes, or exemption status with the department.
• Estates and trusts, through executors or trustees, may complete the form to assign authority to a qualified representative to resolve outstanding tax matters related to the estate or trust income.
• Non-residents with Mississippi tax obligations—such as those who operate businesses in the state, own property, or sell motor vehicles under Mississippi's local option law—may also use this form to assign a local representative who can manage matters with the state.

This form helps streamline tax compliance for many taxpayers, including those dealing with wholesale distributor registrations or other obligations requiring close coordination with local governments. In all cases, the Mississippi Tax Power of Attorney supports the efficient resolution of tax matters while maintaining compliance with state law.

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When Should You Use This Form?

The Mississippi tax power of attorney form (Form 21-002-13) should be used when a taxpayer needs someone else to manage or resolve matters involving the Mississippi Department of Revenue (MDOR). Whether the situation involves an audit, a tax dispute, or routine compliance tasks, filing the form ensures that the representative has the legal authority to act on the taxpayer’s behalf.

During an Audit or Examination

Taxpayers should file the form when they receive a notice of audit and want a representative to handle interactions with MDOR. The representative may attend meetings, respond to documentation requests, and manage communication throughout the audit process.

Appealing a Tax Assessment or Refund Denial

The form allows a representative to submit appeal documentation and participate in hearings before the Review Board or Board of Tax Appeals if the taxpayer intends to challenge a proposed assessment or an adverse determination.

Requesting a Refund or Credit

The form should be filed when a representative submits or tracks a refund claim. Having the form in place enables the representative to follow up directly with MDOR and ensure the necessary documentation is submitted correctly and on time.

Negotiating a Payment Arrangement

Taxpayers who cannot pay in full and must request an installment agreement or negotiate settlement terms should authorize a representative using Form 21-002-13. The representative may communicate with MDOR collections staff to help avoid enforcement actions.

Managing Business Tax Compliance

Business owners may use the form to designate a professional to manage compliance responsibilities. This includes preparing and submitting filings for sales tax, withholding tax, and other business-related obligations. The form also allows the representative to respond to MDOR inquiries about registration or reporting.

Submitting a Penalty Abatement Request

The form should be filed when a taxpayer wants a representative to request relief from penalties due to late filing, underpayment, or other issues. The representative may prepare a formal request and provide documentation to support the claim.

Handling Tax Matters During Absence or Incapacity

Suppose a taxpayer is unavailable due to travel, illness, military service, or other personal circumstances. In that case, the power of attorney ensures that a representative may manage state tax matters without interruption or delay.

Filing Form 21-002-13 before these situations arise helps avoid miscommunication and ensures that the representative is recognized by MDOR as legally authorized to act.

What Powers Does the Form Grant?

The Mississippi Tax Power of Attorney form gives your chosen representative the legal authority to act on your behalf in state tax matters. When appropriately filed with the Mississippi Department of Revenue, this form enables your representative to perform specific functions otherwise restricted to the taxpayer. These powers are especially valuable in complex situations involving audits, appeals, or ongoing compliance efforts.

The scope of authority depends on the powers granted within the form, and certain powers—such as signing tax returns or receiving refund checks—must be explicitly included in the "Additions" section to be valid.

Standard Powers Granted

• Access to confidential tax records: The representative may inspect your tax history, retrieve transcripts, and view correspondence related to taxes administered by the Mississippi Department of Revenue.
• Representation in formal and informal hearings: Your agent may appear before the Department of Revenue, the Review Board, or the Board of Tax Appeals to argue your case or negotiate a resolution.
• Negotiation of tax liabilities: Representatives may assist in resolving outstanding obligations by arranging payment plans, requesting penalty abatements, or settling disputed tax debts.
• Communication with tax authorities: Your agent can contact state and local governments involved in enforcement or compliance, particularly for matters related to ad valorem assessments, sales tax, or motor vehicles subject to local regulation.
• Signing agreements: The representative may sign consents, waivers, and other formal documents needed to resolve or manage your tax matters.

Powers That Must Be Specifically Added

To authorize the following, you must include them explicitly in the form’s “Additions” section:

• Signing tax returns: Mississippi’s power of attorney form does not automatically allow a representative to sign returns on your behalf. You must grant this authority in writing.
• Receiving refund checks: Refunds are considered sensitive disbursements and cannot be sent to your representative without your express consent.
• Third-party disclosures: Your representative cannot share your tax information with others unless that power is explicitly granted.
• Delegating authority: The representative may not appoint someone else to act in their place unless substitution is specifically allowed.

Limitations and Oversight

Mississippi law restricts the use of this form to ensure that the power granted is not misused. These include:

• No automatic authority to act outside Mississippi: The form only applies to Mississippi tax matters and has no bearing on federal taxes or those in other states.
• Limited to specified tax periods and types: The authority granted only applies to the tax types and years listed in the form, such as sales tax, income tax, or taxes related to wholesale distributor accounts.
• Subject to Department oversight: The Mississippi Department of Revenue, the primary agency responsible for enforcing compliance and monitoring ad valorem assessments, retains the right to reject incomplete or improperly executed forms.

These limitations are essential to ensuring proper governance and accountability in taxpayer representation. They also help ensure consistent appraisal and fair treatment of all filers.

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Step-by-Step Instructions to Complete Form 21-002-13

To ensure that your Mississippi Tax Power of Attorney form (Form 21-002-13) is valid and accepted, it must be completed accurately and in full. Below are step-by-step instructions for each part of the form, including tips to avoid delays or rejections from the Mississippi Department of Revenue, the primary agency responsible for processing this documentation and collecting tax revenues.

Part I – Power of Attorney

1. Taxpayer Information
   
   • Enter your full legal name and complete mailing address. If the authorization is for a jointly filed return, list both spouses' names and Social Security Numbers (SSNs).
   • If the power of attorney is for a business, provide the legal name of the business and its Federal Employer Identification Number (FEIN).
2. Representative Information
   
   • You may appoint up to three individuals to serve as your agents. For each representative, list their full name, firm name (if applicable), mailing address, phone number, fax number, and email address.
   • Indicate whether the representatives can act independently or must act jointly. This helps support state policy objectives that promote transparency and accountability in tax representation.
3. Tax Matters
   
   • Specify the taxes administered that your representative will handle, such as sales tax, income tax, or ad valorem assessments.
   • Include the applicable Mississippi tax account numbers.
   • Define the tax periods covered. Examples include “Tax Year 2022,” “All years,” or specific dates such as “01/01/2021 – 12/31/2023.”
4. Acts Authorized
   
   • Confirm that both you and your representative understand the standard powers.
   • Use the Additions section to authorize special powers, such as signing tax returns or receiving refunds.
   • Use the Deletions section to remove any standard powers you do not wish to grant.
5. Retention or Revocation of Prior POAs
   
   • The default rule is that filing a new form revokes any prior POA related to the same tax matters.
   • If you wish to retain a prior POA, check the relevant box and attach a copy of the older form to avoid conflict.
6. Signatures
   
   • All listed taxpayers must sign and date the form. This includes both spouses if joint representation is authorized.
   • For businesses, the form must be signed by an authorized officer (such as the president or managing partner) and include their title and daytime contact number.

Part II – Declaration of Representative

1. Representative Designation
   
   • Your representative must select a designation from the list provided (e.g., attorney, CPA, enrolled agent, officer, or family member).
   • Representatives who are not licensed professionals must explain their relationship and qualifications to represent you.
2. Licensing and Signature
   
   • Licensed professionals must enter their license number and issuing state.
   • Each representative must sign and date this section to validate the authorization.

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How to Revoke or Modify a Tax Power of Attorney

A Mississippi tax power of attorney remains valid until explicitly revoked, replaced, or withdrawn. Taxpayers who want to change or cancel a previously filed Form 21-002-13 must either revoke the authorization or submit a new form to modify it. The Mississippi Department of Revenue (MDOR) will not act on revised instructions unless the appropriate steps are followed.

Revoking a Previously Filed Form

• Filing a new Form 21-002-13 automatically revokes any previous authorization for the same tax matters unless the taxpayer checks the box to retain prior powers of attorney.
• If the taxpayer wants to keep a previous authorization active, they must mark the box labeled “Retention/Revocation of Prior Power(s) of Attorney” and attach copies of the forms they intend to keep on file.
• A taxpayer may revoke a power of attorney without submitting a new form by sending MDOR a signed and dated written statement. This statement must include the taxpayer’s name, address, SSN or FEIN, the representative’s name, and a clear description of the tax matters and periods being revoked.
• The statement should be mailed to the same address as the one for submitting Form 21-002-13. To confirm receipt, taxpayers may contact MDOR at 601-923-7000.
• MDOR generally processes revocations within five to ten business days. The representative’s authority remains in effect until the revocation is processed.

Modifying an Existing Authorization

• To modify an existing power of attorney, the taxpayer must complete and submit a new Form 21-002-13 with the updated information.
• The new form should indicate which tax types, account numbers, tax periods, or representatives are being added or changed.
• If the taxpayer wishes to keep any prior authorizations active, they must select the appropriate checkbox and attach the older forms they want to preserve.
• As with all power of attorney filings, the taxpayer and all listed representatives must complete and fully sign the new form.

Accurate and timely revocation or modification of Form 21-002-13 ensures that only the intended representatives can act on the taxpayer’s behalf. Taxpayers should confirm that MDOR has processed any updates before allowing a representative to communicate with the department.

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Common Mistakes to Avoid

Filing the Mississippi tax power of attorney form requires accuracy and attention to detail. Errors can result in delays, rejected filings, or incomplete authorizations. Below are the most frequent issues taxpayers should avoid when completing Form 21-002-13.

1. Using the Wrong Form

Many taxpayers mistakenly submit IRS Form 2848, which is intended for federal tax matters. The Mississippi Department of Revenue (MDOR) only accepts Form 21-002-13 for state tax representation. Submitting the wrong form will result in rejection.

2. Submitting an Outdated Form

Using an outdated version of Form 21-002-13 may cause the department to reject your authorization. Always download the current form directly from the MDOR website to ensure compliance with Mississippi law.

3. Incomplete or Missing Information

Missing essential details, such as tax types, account numbers, or tax periods, can restrict your representative’s authority. Ensure all required fields, including spouses’ information for joint returns, are filled out.

4. Missing Signatures or Dates

MDOR will return any form that lacks proper signatures or dates. All taxpayer and representative signatures must be included, and each must be dated. In the case of businesses, the appropriate officer must sign.

5. Omitting Representative Credentials

Representatives must complete Part II: Declaration of Representative and select a designation (e.g., CPA, attorney, enrolled agent). Missing this section renders the form invalid.

6. Inaccurate Contact Information

Providing outdated mailing addresses, email addresses, or phone numbers can delay communication. Verify all contact details for both the taxpayer and representative before submission.

7. Failing to Specify the Scope of Authority

Vague or overly broad descriptions of tax matters may result in limited authority. Be specific about which tax types and years are covered, and use the “Additions” or “Deletions” sections to clarify powers as needed.

8. Overlooking Prior Authorizations

If you fail to check the retain prior powers of attorney box, the system will automatically revoke any existing forms related to the same tax matters. Attach any previous forms you wish to keep active.

FAQs

Does Form 21-002-13 allow representation before the IRS?

The Mississippi tax power of attorney form, Form 21-002-13, only authorizes representation before the Mississippi Department of Revenue. To authorize someone for federal tax matters, you must use IRS Form 2848.

Can I have more than one power of attorney on file?

You can file multiple Mississippi tax power of attorney forms if different representatives handle different tax matters. If you submit a new form for the same tax issue, it will revoke the previous one, unless you select the option to retain prior authorizations and include the relevant forms.

How long is the Mississippi tax power of attorney valid?

The authorization remains in effect until it is revoked by the taxpayer, withdrawn by the representative, or terminated by the department. Form 21-002-13 has no automatic expiration date, so it remains active indefinitely unless you take formal steps to revoke or modify it.

Do both spouses need to sign for joint returns?

If the power of attorney is intended to apply to a joint return, both spouses must sign the form. If only one spouse signs, the authorization will apply only to that individual's portion of the tax matter.

Is the Mississippi tax power of attorney the same as a medical power of attorney?

The Mississippi tax power of attorney applies only to tax matters handled by the Department of Revenue. A medical power of attorney is a separate legal document that authorizes someone to make health care decisions on your behalf.