11803: VA - Automatic Copies to Designee of Taxpayer POA Authorized

Senate Bill 905 (Chapter 503, 2009 Acts of Assembly) requires the VA Department of Taxation to provide a copy of any written correspondence, documentation, or other written materials that relate to a tax matter, for which a taxpayer has filed a power of attorney, to the person named to act under that express authority.

The Department of Taxation has developed two forms to facilitate implementation of the law, which are Form R-7 and Form PAR 101. In order for a person designated as a power of attorney to receive copies of correspondence sent to the taxpayer,  Form R-7 and Form PAR 101 must be submitted. If they are not submitted, the taxpayer and the person designated as a power of attorney will be deemed to be opting out of receiving copies of correspondence automatically. Failing to submit these forms will not impact an existing power of attorney.

Note: Drake has included the revised PAR 101 and the new R-7 in the VA program. Forms are also available and can be downloaded at the VA website (from "Miscellaneous" forms). Please note that these forms are applicable for returns prepared after July 1, 2010, and that previously submitted Power of Attorney forms are valid for everything except receiving written materials automatically regarding the prepared tax return from July 1, 2010 forward.