§ 3-9-216 — Taxes

Wyoming § 3-9-216

• Jurisdiction: Wyoming
• Title 03: Guardian and Ward
• Ch. 9: UNIFORM POWER OF ATTORNEY ACT
• Art. 2: AUTHORITY

Text

(a) Unless the power of attorney otherwise provides,
language in a power of attorney granting general authority with
respect to taxes authorizes the agent to:
(i) Prepare, sign and file federal, state, local and
foreign income, gift, payroll, property, Federal Insurance
Contributions Act 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
section 2032A of the Internal Revenue Code, 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 twenty-five (25) tax years;
(ii) Pay taxes due, collect refunds, post bonds,
receive confidential information and contest deficiencies
determined by the Internal Revenue Service or other taxing
authority;
(iii) Exercise any election available to the
principal under federal, state, local or foreign tax law;
(iv) Act for the principal in all tax matters for all
periods before the Internal Revenue Service or other taxing
authority.