Legal Question in Wills and Trusts in Florida
To clarify on the question below...They haven't seen my dad's DPA. I asked the FL DOR if I could send it to them and they said no. They will only accept the DR-835 form. Can they do that without even looking at the DPA?
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My dad has a durable power of attorney (DPA) where I am the attorney in fact. The Florida Department of Revenue said that they would not accept his DPA, that I would need to fill out their form DR-835. The DR-835 form is titled, "Florida Department of Revenue POWER OF ATTORNEY and Declaration of Representative." Why is the DPA not being accepted? My dad paid a lawyer to draw up the papers so he would not have to deal with this when something happened to him. Seems to me that a DPA is a worthless piece of paper. Can companies continue to not accept it?
2 Answers from Attorneys
I believe the problem you are having is that the Department of Revenue has additional standards for someone to act as a representative before them.
According to the department of revenue the representative must be one of the following:
a. Attorney � Enter the two-letter abbreviation for the state (for example �FL� for Florida) in which admitted to practice, along with your bar number.
b. Certified Public Accountant � Enter the two-letter abbreviation for the state (for example �FL� for Florida) in which licensed to practice.
c. Enrolled Agent � Enter the enrollment card number issued by the Internal Revenue Service.
d. Former Department of Revenue Employee � Former employees may not accept representation in matters in which they were directly involved, and in certain cases, on any matter for a period of two years following termination of employment. If a former Department of Revenue employee is also an attorney or CPA, then the additional designation, jurisdiction, and enrollment card should also be entered.
e. Unemployment Tax Agent � A person(s) appointed under Section 4 of the Power of Attorney to handle unemployment tax matters on a continuing basis. A separate Power of Attorney form must be completed in order for an unemployment tax agent to handle a specific and non-continuing matter such as a protest of an unemployment tax rate.
f. Other Qualified Representative � An individual may represent a taxpayer before the Department of Revenue if training and experience qualifies that person to handle a specific matter.
So it appears the problem you have is not with your current DPA, but with the Bureaucracy. Which is functioning according top the Florida Administrative Code.
Since your father is not incapcitated, and the Federal Gov't has their own criteria - I would have your father complete their form. However, if your father is incapcitated and your DPA allows for you to make decisions for him under that power, then fill out the form - return it to them with a copy of your recorded DPA and sign your name _____ "as agent for ____ (your father's name).