Legal Question in Tax Law in Massachusetts

Re: Tax authorities representation

Generally, the answer is no.

The IRS requires any representative to submit a Form 2848, which is the "official" Power of Attorney to permit someone to represent you before them. Representation is ordinarily limited to attorneys, EAs, CPAs, officers of your company (if you are a business owner), employees of your company (if you are a business owner), and immediate family members. Enrolled Actuaries are permitted to represent you under certain circumstances, and a tax return preparer may also provide limited representation, but only if he or she actually prepared the return in question.

Someone with a Durable General Power of Attorney may have a decent argument for acting on your behalf (in the same capacity as if you were representing yourself), but if it appears that the POA is solely for the purpose of permitting an otherwise ineligible person to represent you there would likely be problems.

Your best bet is to secure the services of a tax professional - either an attorney, CPA, or an EA with respect to your taxation issues.

Hope this helps.