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Disclosure/Representation Arizona Form
Authorization Form Instructions 285-I
Section 4 - Power of Attorney
Phone Numbers
At minimum, this authorization form authorizes the
For information or help, call one of the numbers department to release taxpayer’s confidential information to
listed: appointee. The taxpayer may also grant the appointee a
Phoenix (602) 255-3381 Power of Attorney by checking the box on line 4. A Power
From area codes 520 and 928, toll-free (800) 352-4090 of Attorney authorizes the appointee to perform any and all
acts that the taxpayer can perform with regard to the tax
Tax forms, instructions, and other tax information
matters and tax year(s) specified. Any limitation to this
If you need tax forms, instructions, and other tax information, Power of Attorney must be specified.
go to the department’s website at www.azdor.gov. The appointee must be given the power of attorney in order
to represent the taxpayer in any administrative matter with
Purpose of Form the department. "Administrative matters" include:
Form 285-I enables any individual or joint filer(s) • Authorization to sign a statute of limitations waiver on
(“Taxpayer”) to designate a person (“Appointee”) to whom the taxpayer's behalf.
Arizona Department of Revenue can release confidential • Authorization to execute a protest of a deficiency
information, if the release of such information is not otherwise assessment or agreement on taxpayer's behalf.
authorized by A.R.S. § 42-2003. The form can also grant the • Authorization to request a hearing on taxpayer's behalf.
appointee a Power of Attorney. • Authorization to represent the taxpayer at any
administrative tax proceeding.
How to File • Authorization to execute a closing agreement on
If the taxpayer is working with a specific section or employee taxpayer's behalf.
of the department, the taxpayer should mail the original or • Authorization to prepare any document, other than a tax
photocopy of the completed form to that section or employee. return, for filing with the department for a specific person
Otherwise, the taxpayer should mail the original or photocopy or entity.
of the completed form to: • Any other authorization that involves negotiating legal
Arizona Department of Revenue rights or responsibilities on taxpayer's behalf.
ATTN: Power of Attorney In order to represent taxpayer in an administrative matter, in
1600 W. Monroe addition to receiving the taxpayer's authorization, the
Phoenix, AZ 85007 appointee must meet the requirements of Rule 31(c)(13) of
the Arizona Rules of the Supreme Court.
Specific Instructions The following individuals are authorized pursuant to Rule
Section 1 - Taxpayer(s) Information 31(c)(13) to represent individual taxpayers if they have been
authorized by the taxpayer:
Enter taxpayer’s name, address, and daytime telephone
number on the lines provided. Taxpayer may attach a Any individual, IF the total amount in dispute, including tax,
supplemental page to the form if section 1 does not provide penalties, and interest, is less than $5,000.00 If the amount
sufficient space for the required information. The individual in dispute is equal to or more than $5,000.00, then only the
taxpayer or joint filer(s) must provide a Social Security following individuals can represent a taxpayer if they have
number(s). been given a Power of Attorney:
Section 2 - Appointee Information • An active member of the State Bar of Arizona;
Enter the name of the person you are appointing to be • An Arizona Certified Public Accountant; or
authorized to receive taxpayer’s confidential information • A “Federally Authorized Tax Practitioner” within the
and/or represent taxpayer. The Appointee must be an meaning of Arizona Revised Statutes § 42-2069(D)(1).
individual. Appointee’s Social Security number, CPA number, Such person includes: (1) an enrolled agent authorized to
State Bar number, Alternative Preparer Tax Identification practice before the Internal Revenue Service; (2) an out-
number or other identification number must be provided.
of-state attorney or out-of-state certified public
Please attach a supplemental sheet containing the required
information if there is more than one appointee. accountant, if such person is not currently under
suspension or disbarment from practice before the IRS
Section 3 - Tax Matters and has filed with the IRS a written declaration that he or
Please specify the tax year(s) for which appointee is authorized she is currently qualified as an attorney or a CPA; and (3)
to receive taxpayer’s confidential information and/or represent an individual practicing with a federally authorized
taxpayer. A general reference to “all years”, or years “to tax practitioner and who is subject to the same
present” will be accepted as applying only to tax years ending standards of practice and ethics requirements of such
prior to the date the form is signed. A general reference to “all person.
future” years will be subject to a four year limitation.
