What Is Texas Form 2917 Power of Attorney?

A Texas Limited Power of Attorney, Form 01-137, is a legal document used to authorize an individual to represent a taxpayer before the Texas Comptroller of Public Accounts. This allows the appointee to access confidential tax information and act on the taxpayer’s behalf for state tax matters. The person granting this authority is the principal, and this form is used when a third party, like an accountant, needs to handle tax communications.

Information Required to Complete Form 01-137

To complete the form, the principal must provide their full legal name as registered with the Comptroller’s office, their 11-digit Texas Taxpayer Number, and a current mailing address. Individuals must provide a Social Security Number, while business entities must provide a Federal Employer Identification Number (FEIN).

Information about the appointee is also required, including their full name, firm name if applicable, complete address, and a direct phone number. The form provides space to list multiple representatives if needed.

The principal must define the scope of the appointee’s authority. This includes identifying the specific tax types the appointee can handle, such as Sales and Use Tax, and the exact tax periods. The authorization can be limited to periods designated by year, quarter, or month.

The principal must sign and date the form, which certifies its validity. By signing, the principal acknowledges responsibility for the accuracy of any reports filed by their representative. The official, fillable PDF version of Form 01-137 is available on the Texas Comptroller’s website.

Submitting the Completed Form

Once completed and signed, Form 01-137 must be delivered to the Texas Comptroller of Public Accounts via mail or fax. Use the address or fax number provided in the form’s instructions or on the Comptroller’s official website.

After submission, the Comptroller’s office will process the power of attorney and record it in the taxpayer’s account file. This allows the appointee to communicate directly with the Comptroller’s office regarding the specific tax matters outlined in the form, and relevant correspondence will be directed to them.

Revoking a Power of Attorney

A principal retains the right to revoke a power of attorney at any time. The authorization granted through Form 01-137 remains in effect until the principal formally cancels it in writing. This action allows the taxpayer to terminate a representative’s authority when their services are no longer needed.

To execute a revocation, the principal must send a written notice to the Texas Comptroller. This notice must contain specific information, including the principal’s full name and their 11-digit Texas Taxpayer Number. The notice must also include a statement declaring the revocation and specify the full name of the appointee whose authority is being terminated.

The written revocation notice should be sent to the address or fax number designated by the Comptroller’s office. Upon receipt, the Comptroller’s office will update the taxpayer’s account to remove the appointee’s authorization.