1. (a) The “Check-the-Box” limited power of attorney shall grant the department the authority to discuss the tax form with the tax preparer identified on the tax form.

2. (b) A taxpayer may indicate such authorization by:

   1. (1) Checking the POA box; and
   2. (2) Providing the information requested on the tax form.

3. (c) The limited power of attorney shall not:

   1. (1) Authorize the preparer to act as an agent for the taxpayer as provided for in Rev 2903.02; or
   2. (2) Constitute a revocation of any previous power of attorney granted by the taxpayer.
4. (d) The taxpayer, executing the power of attorney, shall sign and date the tax form.
5. (e) The tax preparer shall sign and date the tax form.

Source. #8389, eff 7-8-05; ss by #10388, eff 7-25-13; ss by #13660, eff 6-21-23