The Nebraska 33 form, a Power of Attorney (POA) document, allows taxpayers to appoint an individual or organization to represent them in matters before the Nebraska Department of Revenue (Department) concerning state tax laws. It specifies the tax categories, matters, and periods for which the appointed attorney-in-fact has authority, along with the power to receive confidential tax information and perform specified acts on behalf of the taxpayer. This form or another suitable POA must be properly completed, signed, and filed with the Department to facilitate representation and receive confidential tax information.
In navigating the complexities of tax representation and management, the Power of Attorney (POA) Form 33 emerges as a pivotal tool for taxpayers in Nebraska. The form serves as a formal delegation of authority, allowing individuals or entities to appoint attorneys-in-fact to manage affairs with the Nebraska Department of Revenue on their behalf. Primarily, it facilitates the representation in proceedings related to an array of tax matters, including, but not limited to, disputes, hearings, and negotiations over tax assessments, penalties, or claims for refunds. Key elements outlined within the form include the detailed identification of the taxpayer and the attorney-in-fact, which is crucial for ensuring accurate communication and representation. The scope of authorization is carefully delineated, allowing taxpayers to specify the tax categories, matters, and periods covered, alongside granting specific powers to the attorneys-in-fact, such as entering compromises or receiving confidential information. Moreover, the form provides options for revoking prior POAs, thereby giving taxpayers control over the continuity of representation. With provisions for email, fax, or mail submission, the Form 33 embodies a flexible approach to securing tax representation, ensuring that taxpayers' rights and interests are adequately safeguarded in dealings with the Department. Its comprehensive design and procedural instructions underscore its importance as a resource for effective tax administration and taxpayer assistance in Nebraska.
Power of Attorney
FORM
33
TAXPAYER’S NAME AND ADDRESS
Name of Taxpayer
Business Name
Address (Street or Other Mailing Address)
Business Address (Street or Other Mailing Address)
City
State
Zip Code
Nebraska ID or Social Security Number
Federal ID or Social Security Number
ATTORNEY-IN-FACT’S NAME AND ADDRESS
(If more than two, see Designation of Attorney-in-Fact in the instructions.)
Name
Title or Firm Name
Email Address
Phone Number
The taxpayer appoints the above attorneys-in-fact for purposes of duly authorized representation in any proceedings with the Nebraska Department of Revenue (Department) with respect to those tax categories, tax matters, and tax periods indicated below:
Tax Category
Tax Matter of Representation
Tax Period
The attorneys-in-fact designated on this form have the authority to receive conidential information on behalf of the taxpayer and the power to perform the following acts with respect to the designated tax matters. Strike through any items which will not be granted.
•Fully represent the taxpayer in any hearing, determination, or appeal.
•Enter into any compromise with the Department.
•Execute waivers, including offers of waivers, of restrictions on assessment or collection of tax deiciencies.
•Execute waivers of notice of disallowance of a claim for credit or refund.
•Execute consents extending the statutory period for issuing a notice of deiciency determination.
•Receive, but not endorse or collect, checks in payment of any refund of taxes, penalties, or interest.
•Receive all notices and other written communications with respect to the taxpayer in proceedings involving the above matters. If more than one attorney-in-fact is named, enter name of the attorney-in-fact to receive these notices.
•Perform other acts, speciically:
REVOCATION OF PRIOR POWERS OF ATTORNEY
A.
B.
I choose to revoke all prior powers of attorney on ile with the Department with respect to the same tax matters, and tax periods listed above, except the following:
I choose to revoke all powers of attorney on ile with the Department.
If signed by a corporate officer, partner, member, LLC manager, or fiduciary on behalf of the taxpayer, I hereby certify that I have the authority to execute this Power of Attorney on behalf of the taxpayer.
sign here
Signature
Date
Print Name
Title, If Applicable
7-139-1978 Rev. 7-2012 Supersedes 7-139-1978 Rev. 9-2009
INSTRUCTIONS
WHO MUST FILE. Any taxpayer who wishes to secure representation by another party in matters before the Nebraska Department of Revenue (Department) with regard to any tax imposed by the tax laws of the State of Nebraska, must ile a Power of Attorney (POA), Form 33. A Form 33 authorizes that party to receive conidential tax information regarding the taxpayer. This form is provided for the taxpayer’s convenience in designating a POA, but it is not the sole form which may be used. The Department will honor all other properly completed and signed POA authorizations.
WHEN AND WHERE TO FILE. The completed Form 33 may be iled any time. This form, or another properly completed and signed POA, must be iled with the Department before any person designated can represent the taxpayer in matters involving disclosure of conidential tax information.
This form, or other appropriate POA, may be scanned and emailed, faxed, or mailed to the Department:
•Email to rev.poa@nebraska.gov;
•Fax to 402-471-5608; or
•Mail to the Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818.
TAXPAYER’S NAME AND ADDRESS. If the taxpayer is an individual, a Social Security number must be listed. If a married, iling jointly return was iled, enter both spouses’ Social Security numbers in the spaces provided.
If the taxpayer is a corporation, partnership, or association, enter the name, state and federal ID numbers (if applicable), and the business address. If the Form 33 will be used in a tax matter in the case of a partnership for which the names, addresses, and Social Security numbers or ID numbers have not already been furnished to the Department, these items should be listed on an attached sheet.
If the taxpayer is an estate or trust, enter the name, title, and address of the iduciary, as well as the name and ID number or Social Security number of the taxpayer. If this space is used to list other information, clearly label the change.
DESIGNATION OF ATTORNEY-IN-FACT. An attorney- in-fact is any person who is acting on behalf of another. Enter the appropriate information pertaining to each person to whom representative authority and power is being delegated. Space is provided for listing two appointees. If additional space is required, attach a separate sheet clearly showing the names, addresses, zip codes, and telephone numbers of the additional appointees.
TAX CATEGORY, TAX MATTER, AND TAX PERIOD. Form 33 is designed to clearly express the scope of the authority granted by the taxpayer to any attorneys-in-fact. In the space provided, designate all tax categories, tax matters, and tax periods for which this Form 33 is being iled. The authorization granted must be clearly identiied.
“Tax Category” requires a list of the type of tax, such as “income” or “sales and use.” “Tax Matter of Representation” requires a brief summary of the subjects for which the attorney-in-fact will represent the taxpayer. These may include, but are not limited to: tax assessment resulting from an audit; abatement of penalty; claim for refund; or formal hearing. “Tax Period” requires a designation of a speciic year or time period. Reference can be made to “all years” or “all periods.” As many as three entries may be listed on one form. If the matter relates to an estate tax, enter the date of the decedent’s death instead of a general year or tax period.
AUTHORIZED ACTS. The Form 33 lists several acts which can be performed by the attorney-in-fact. This list is intended to cover the most commonly appointed acts. If the taxpayer does
not wish to authorize the named attorney-in-fact regarding a
particular act which is listed, the taxpayer must strike through the power which is not granted. This is particularly important with respect to correspondence from the Department to the taxpayer regarding the designated tax matters. If the taxpayer wants to receive refund claim approvals or denials, and other notices and written communications, rather than have the attorney-in-fact be the recipient, strike through that authorization. Otherwise, the Department will send notices and other written communications to the designated attorney-in-fact. Notices of deiciency determination and amended notices will be mailed to the taxpayer directly. A copy will be furnished to the designated attorney-in-fact.
If the taxpayer wishes to authorize an act which is not listed, a concise and speciic statement about the additional authorization must be made in the space provided, or a separate signed statement may be attached to the Form 33.
REVOCATION OF PRIOR POWERS OF ATTORNEY. To revoke any POAs previously iled with the Department, choose Box A or B.
Box A. Checking this box allows the taxpayer the option of revoking all POAs on ile with the Department with the exception of those listed on the lines provided (or on a list attached to the Form 33). Check box A and list the names, addresses, and zip codes of the attorneys-in-fact whose representative authority is not revoked. The date of the earlier POA must also be listed. Copies of the earlier POAs which are to remain in effect may be included instead of the list. Be sure to sign the form.
Box B. Checking this box revokes all POAs previously iled with the Department. Check Box B, and sign the form.
If no boxes are checked, all prior POAs will remain in force.
SIGNATURE. The taxpayer must sign and date the form. If spouses ile a married, iling jointly income tax return, which both have signed, then both spouses must sign the Form 33. If only one spouse in a married couple signs Form 33, then a separate Form 33 must be signed by the other spouse. If there is only one spousal signature or a second POA is not signed, then only the person designated by the POA would be authorized to perform the acts authorized by the POA. The nonsigning spouse who has iled a joint return with his or her spouse may still obtain information about, and may discuss issues regarding, the couple’s joint return. However, a person may not authorize another party, or themselves, to receive conidential tax information regarding separate returns iled by the person’s spouse.
Only certain people may represent a taxpayer in a contested case once a hearing oficer is appointed: (1) the taxpayer; (2) a Nebraska attorney; or (3) a non-Nebraska attorney in good standing who partners with a Nebraska lawyer in representation.
If the taxpayer is a partnership, all partners must sign, unless one is duly authorized to act in the name of the partnership. Nebraska has adopted the Uniform Partnership Act of 1998 (Neb. Rev. Stat. §§ 67-401 to 67-467) making each partner a business agent duly authorized to act for any partnership formed in Nebraska. Authorized signatures for nonresident partnerships will be governed by the laws of the state in which the partnership was formed.
If the taxpayer is a corporation or an association, an oficer having authority to bind the entity must sign. The oficer must indicate his or her oficial title on the line provided.
If the taxpayer is a Nebraska limited liability company (LLC), all the members must sign, unless a manager is duly authorized to act in the name of the LLC. The validity of the authorizations made by a foreign LLC will be determined governed by the laws of the state in which the LLC was organized.
Filing a Power of Attorney (POA) Form 33 is a significant step for those in Nebraska seeking to authorize a representative to handle their tax matters with the Nebraska Department of Revenue. This process, while straightforward, necessitates accurate completion of the form to ensure the appointed attorney-in-fact has the correct authorizations. Follow the steps below to fill out the Nebraska POA Form 33 correctly.
Once completed, the form can be sent to the Nebraska Department of Revenue via email, fax, or mail, as specified in the instructions. This step ensures that the designated individual(s) can officially represent the taxpayer in matters before the Department, facilitating a smoother process for handling tax issues.
The Nebraska 33 Form is a Power of Attorney (POA) form. It's used by taxpayers to authorize another person or entity, known as an attorney-in-fact, to represent them in matters before the Nebraska Department of Revenue. This includes dealing with different types of taxes, tax matters, and specific tax periods. The form also allows the designated representatives to receive confidential tax information on behalf of the taxpayer.
Any taxpayer who wants someone else to handle their tax matters with the Nebraska Department of Revenue needs to file a Form 33. This includes individuals, corporations, partnerships, associations, estates, and trusts. It's necessary when you require representation for tax matters or need someone to access confidential tax information in your stead.
The completed Form 33 can be submitted to the Nebraska Department of Revenue in several ways:
This flexibility ensures that the filing process suits your convenience and preferences.
Completing the Form 33 requires several pieces of information:
Yes, it is possible to designate more than one attorney-in-fact on the Form 33. If more than two are being appointed, additional names and their details should be attached on a separate sheet. This ensures that all representatives are properly authorized to act on the taxpayer's behalf.
An attorney-in-fact designated on the Form 33 can perform a wide range of actions, including but not limited to:
If there are any powers the taxpayer wishes not to grant, those can be specifically stricken from the list on the form.
To revoke a previously filed Power of Attorney (POA) with the Department, the Form 33 provides two options:
It’s crucial to sign and date the form to ensure the revocation is processed.
Filling out the Nebraska 33 form, or Power of Attorney (POA), is an important task that enables someone to act on your behalf in matters with the Nebraska Department of Revenue. However, it's easy to make mistakes that could limit its effectiveness or even render it invalid. Here are common missteps to avoid:
Not providing complete taxpayer information: The form requires detailed information about the taxpayer, including name, address, and Social Security or Federal ID number. Missing details can lead to processing delays or difficulties in identifying the correct taxpayer.
Omitting details about the attorney-in-fact: Just as with the taxpayer's information, every field related to the attorney-in-fact must be filled out. This includes their name, firm name (if applicable), address, and contact information. Incomplete information might prevent the attorney-in-fact from being recognized as a valid representative.
Failing to specify tax matters correctly: The form allows you to define what tax categories, matters, and periods your attorney-in-fact can represent you for. Being too vague or omitting details can restrict their ability to fully represent your interests.
Overlooking the need to strike through non-granted powers: If there are any powers you do not wish to grant your attorney-in-fact, you must physically strike through these on the form. Not doing so means they retain those powers by default.
Incorrectly handling the revocation of prior powers: The form gives you the option to revoke all prior POAs or only specific ones. Not clearly marking your choice can result in confusion or unintended revocations.
Signature issues: All required parties must sign the form. For individuals, this means the taxpayer, and if filing jointly, their spouse. For businesses, the appropriate representative with authorization must sign. Missing signatures can invalidate the form.
Not listing additional attorneys-in-fact correctly: If you're appointing more than the standard two attorneys-in-fact, attaching an additional sheet with their information is necessary. Failing to match the form's format or omitting required details can lead to their non-recognition.
Misunderstanding how to represent a partnership or corporation: Each entity type has specific rules about who must sign the form to grant POA. Assuming one person can sign without verifying their authority can lead to an invalid POA.
Not using the space provided appropriately: Any additional details or conditions not covered by the form should be clearly outlined in the provided spaces or on an attached sheet. Vague or misplaced information might not be recognized or enforced.
When done correctly, the Nebraska 33 form is a powerful tool for managing your tax affairs through a trusted representative. Avoiding these common mistakes ensures that your intentions are clearly communicated and fully executable by the Nebraska Department of Revenue.
When handling tax matters, especially in the context of the Nebraska Department of Revenue, a variety of forms and documents can be necessary to ensure proper representation and compliance. The Nebraska 33 form, also known as the Power of Attorney (POA) form, grants designated individuals the authority to act on behalf of the taxpayer in dealings with the Department. Nevertheless, this form often requires the support of additional documents, each serving a pivotal role in the tax representation process.
Each of these documents plays a specific role in the wider landscape of tax representation and compliance. The Nebraska 33 form acts as a gateway, empowering representatives to act on a taxpayer’s behalf, but it is the detailed information contained within these additional forms that allows for informed decisions and effective management of tax matters. Whether it's an individual's income tax, a business's tax application, an employer's withholding responsibilities, or a partnership's income reporting, these documents ensure that representatives have the comprehensive information needed to advocate effectively for their clients within the frameworks established by the Nebraska Department of Revenue.
The Nebraska 33 form is similar to other power of attorney (POA) documents that enable an individual or entity to appoint a representative in specific legal and financial matters. While the core purpose of these documents aligns, the Nebraska 33 form is uniquely designed for interactions with the Nebraska Department of Revenue.
One such similar document is the Uniform Power of Attorney Act form, enacted in some U.S. states to standardize the POA process. This document also allows an individual (the principal) to grant authority to another person (the agent) to make decisions on their behalf. While the Uniform Power of Attorney Act form can apply to a broad range of financial and legal affairs, the Nebraska 33 form specifically focuses on tax matters and interactions with the Nebraska Department of Revenue. The general POA may grant broader powers, whereas Form 33 clearly delineates the authority in tax representation and matters.
Another document related to the Nebraska 33 form is the IRS Form 2848, Power of Attorney and Declaration of Representative. This form is used to authorize an individual to represent the taxpayer before the Internal Revenue Service (IRS) and handle federal tax matters. Similar to the Nebraska 33 form, IRS Form 2848 requires detailed information about the taxpayer, the representative, and the specific tax matters and periods for which representation is authorized. However, the scope of IRS Form 2848 is limited to federal tax issues, while the Nebraska 33 form pertains to state tax matters within Nebraska. Both documents include provisions for specifying the types of tax matters and the extent of authority granted to the representative.
Additionally, the concept of revoking previous powers of attorney is present in both the Nebraska 33 form and many other power of attorney documents. This feature is crucial for maintaining control over who is authorized to act on one's behalf, ensuring that only current and trusted individuals have such authority. Whether dealing with state or federal tax matters, or broader financial and legal affairs, the mechanism to revoke previous appointments is a common and important element among these documents.
When preparing to fill out the Nebraska Form 33, also known as the Power of Attorney (POA) form, it's important to be accurate and thorough. This document grants someone else the authority to represent you in matters related to Nebraska's tax laws. Here are nine crucial do's and don'ts to keep in mind:
By following these guidelines, you can help ensure that the Power of Attorney Form 33 is filled out properly, clearly defining the extent of authority granted to your attorney-in-fact, and preventing common mistakes that could lead to delays or issues with the Nebraska Department of Revenue.
When discussing the Nebraska Form 33, also known as the Power of Attorney (POA) form, there are several misconceptions that need clarification. These misunderstandings can affect the efficiency and security with which taxpayer matters are handled before the Nebraska Department of Revenue. Here are six common misconceptions:
Understanding these key aspects of Form 33 ensures that taxpayers accurately complete and utilize the form, enabling them to effectively manage their representation before the Nebraska Department of Revenue.
To effectively fill out and utilize the Nebraska Form 33, Power of Attorney (POA), it's essential to grasp these key takeaways:
Note that accurate completion and signature of this form are key to its validity and the attorney-in-fact's subsequent ability to act on the taxpayer’s behalf. Remember to consult the instructions provided with Form 33 or seek further guidance if uncertainties about filling out the form arise.
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