2019 District of Columbia Code
Title 21 - Fiduciary Relations and Persons with Mental Illness. [Enacted title]
Chapter 21 - Uniform General Power of Attorney.
§ 21–2116. Construction of power relating to tax matters.
In a statutory power of attorney the language granting power with respect to tax matters empowers the agent to:
(1) Prepare, sign, and file federal, state, local, and foreign income, gift, payroll, Federal Insurance Contributions Act returns, and other tax returns, claims for refunds, requests for extension of time, petitions regarding tax matters, and any other tax-related documents, including receipts, offers, waivers, consents, including consents and agreements under Internal Revenue Code, section 2032A or any successor section, closing agreements, and any power of attorney required by the Internal Revenue Service or other taxing authority with respect to a tax year upon which the statute of limitations has not run and the following 25 tax years;
(2) Pay taxes due, collect refunds, post bonds, receive confidential information, and contest deficiencies determined by the Internal Revenue Service or other taxing authority;
(3) Exercise any election available to the principal under federal, state, local, or foreign tax law; and
(4) Act for the principal in all tax matters for all periods before the Internal Revenue Service and any other taxing authority.
(Sept. 18, 1998, D.C. Law 12-147, § 2, 45 DCR 3853.)
Prior Codifications1981 Ed., § 21-2116.
References in TextInternal Revenue Code, § 2032A, referred to in (1), is 26 U.S.C. § 2032A.
Editor's NotesUniform Law: This section is based upon § 16 of the Uniform Statutory Form Power of Attorney Act.
