Statutory Durable Power of Attorney

[Gretel]

Erroneously I understood the Statutory Durable Power of Attorney that includes tax matters to be sufficient for the signature of a tax return. It obviously is not, form 2848 is needed. However, what if the person was able to sign the SDPOA but now cannot sign form 2848 any longer? Do you need to wait until the person died to file a tax return?

[Rapid Robert]

Erroneously I understood the Statutory Durable Power of Attorney that includes tax matters to be sufficient for the signature of a tax return. It obviously is not, form 2848 is needed. However, what if the person was able to sign the SDPOA but now cannot sign form 2848 any longer? Do you need to wait until the person died to file a tax return?

See Pub 947

Procedure for perfecting a non-IRS power of attorney. Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf.
1. The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts).
2. The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction.

[Gretel]

Thanks, so the attorney-in-fact grants himself the 2848 and can then add another person, like me?

[Gretel]

The example in Pub. 947 makes it clear, disregard my follow up question.