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Understanding the essentials of the Nebraska 33 Form, or Power of Attorney (POA), is crucial for anyone dealing with tax representation matters in the state. This comprehensive form serves as a pivotal tool for taxpayers aiming to authorize a representative to act on their behalf in proceedings with the Nebraska Department of Revenue. Essentially, it allows designated attorneys-in-fact to receive confidential information, and engage in a variety of actions, including negotiating compromises and executing waivers related to tax assessment, penalty abatements, and refunds. The form demands detailed information about the taxpayer and the attorney-in-fact, including names, addresses, and respective identification numbers. A thoughtful provision also enables the taxpayer to specify the extent of the representation, allowing for the delineation of tax categories, matters of representation, and relevant tax periods. Furthermore, the form includes options to revoke previous POAs, presenting a clear process for taxpayers to update or change their designated representatives as necessary. This form not only outlines the legal framework for representation but also emphasizes the seriousness with which the Department treats such delegations, underlining the responsibilities bestowed upon the appointed attorneys-in-fact and the trust placed in them by taxpayers. In reviewing these facets, the Nebraska 33 Form emerges as a vital instrument for ensuring proper representation and handling of tax-related matters in Nebraska, highlighting the importance of accuracy, clarity, and discretion in its completion and submission.

Example - Nebraska 33 Form

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

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

 

 

Name

 

 

 

 

 

 

 

 

Title or Firm Name

 

 

Title or Firm Name

 

 

 

 

 

 

 

 

Address (Street or Other Mailing Address)

 

 

Address (Street or Other Mailing Address)

 

 

 

 

 

 

 

 

City

State

Zip Code

City

State

Zip Code

 

 

 

 

 

 

Email Address

 

Phone Number

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

 

Email Address

Title, If Applicable

 

 

 

 

 

 

 

Signature

 

 

Date

 

 

 

 

 

 

 

 

 

 

Print Name

 

 

Email Address

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.

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Document Breakdown

Fact Name Description
Purpose and Use Form 33 is used by taxpayers to grant authority to another individual or firm to represent them in matters before the Nebraska Department of Revenue, specifically for tax matters.
Governing Law The form is governed by the tax laws of the State of Nebraska and is recognized by the Nebraska Department of Revenue.
Filing Method The form can be submitted via email, fax, or mail to the addresses and numbers provided by the Nebraska Department of Revenue.
Identification Requirements Taxpayers must provide personal or business identification information, including Nebraska ID or Social Security Numbers and Federal ID for businesses.
Designation of Attorney-in-Fact Form 33 allows for the designation of one or more attorneys-in-fact, granting them specified powers including receiving confidential tax information and representing the taxpayer in tax matters.
Revocation of Previous Powers Taxpayers can choose to revoke all previously filed powers of attorney regarding the same tax matters and periods, except for those specifically listed on the form.
Authorized Acts The form lists specific acts the attorney-in-fact can perform on behalf of the taxpayer, with an option to strike through any powers not granted.
Signature Requirements Form 33 must be signed and dated by the taxpayer, with additional rules for spouses, partnerships, corporations, and LLCs as outlined in the form's instructions.

Steps to Writing Nebraska 33

Filing the Power of Attorney Form 33 is a critical step for taxpayers in Nebraska who need to authorize someone else to handle their tax matters with the Nebraska Department of Revenue. Whether it's dealing with tax assessments, compromises, refunds, or other tax-related issues, completing this form accurately ensures that the appointed person or entity has the legal authority to act on behalf of the taxpayer. Follow these steps carefully to ensure the form is properly filled out and submitted.

  1. Start by entering the Taxpayer’s Name and Address. Include the individual or business name, the relevant social security number or Nebraska ID, and the federal ID if applicable. Don't forget to fill out both the mailing and business addresses if they're different.
  2. In the Attorney-in-Fact’s Name and Address section, provide the name, title or firm name, mailing address, email address, and phone number of the person or firm you are appointing. If appointing more than two, attach additional pages with their details.
  3. Under the section for Tax Category, Tax Matter of Representation, and Tax Period, specify the tax matters for which the attorney-in-fact is being granted authority. Clearly indicate the types of taxes, the particular issues to be represented, and the relevant periods or years.
  4. Review the list of Authorized Acts. Strike through any acts you do not wish to authorize. If granting permission for acts not listed, describe these explicitly in the space provided or on an attached sheet.
  5. Decide if you're revoking any Prior Powers of Attorney. If so, choose either option A or B and adhere to the requirements for listing any exceptions or acknowledging the revocation of all prior powers.
  6. Ensure the form is signed and dated by the taxpayer. If representing a partnership, corporation, or LLC, the respective partner, officer, or member authorized to sign on behalf of the entity should sign the form.
  7. Double-check all entries for accuracy and completeness.
  8. Finally, send the completed form to the Nebraska Department of Revenue. You can email it to rev.poa@nebraska.gov, fax it to 402-471-5608, or mail it to the Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818.

After submitting Form 33, the designated attorney-in-fact will have the authority to represent the taxpayer in dealings with the Nebraska Department of Revenue for the specified tax matters. This ensures that the taxpayer’s affairs are managed efficiently and effectively, allowing for peace of mind regarding tax issues.

FAQ

Who needs to file the Nebraska 33 Form?

The Nebraska 33 Form, also known as the Power of Attorney (POA) form, must be filed by any taxpayer seeking to designate another party to represent them in matters before the Nebraska Department of Revenue (Department). This includes both individuals and entities who wish to authorize another person to receive confidential tax information and act on their behalf for specific tax-related issues in Nebraska. Whether you're an individual, a corporation, a partnership, an estate, or a trust, you'll find this form essential when you need representation for tax matters with the Department.

How can I submit the Form 33?

Submitting Form 33 is quite straightforward. Taxpayers or their representatives have three options to file this form:

  1. Email: You can scan and email the completed form to rev.poa@nebraska.gov .
  2. Fax: It's also possible to fax the form to the Department at 402-471-5608.
  3. Mail: Alternatively, you can mail the form to the Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818.
Choose the method that is most convenient for you to ensure your representative can begin acting on your behalf as soon as possible.

What powers can I grant with the Nebraska 33 Form?

Through the Nebraska 74 Form, a taxpayer can grant their appointed attorney-in-fact a wide range of powers for managing tax matters, including but not limited to:

  • Full representation in hearings, determinations, or appeals.
  • Negotiating compromises with the Department.
  • Executing waivers related to tax assessments or collections, including periods for issuing notices of deficiency.
  • Receiving checks for any refunds of taxes, penalties or interest (note: the attorney-in-fact is not authorized to endorse or collect checks).
  • Receiving all notices and other written communications regarding the designated tax matters. If more than one attorney-in-fact is designated, specify who should receive these communications.
It's important to review these powers carefully and strike through any you do not wish to grant. If there's something specific you want included that isn't listed, you can also specify this in the provided space or attach a separate statement.

How do I revoke a previous Power of Attorney using the Form 33?

To revoke any previously filed Powers of Attorney (POAs) with the Nebraska Department of Revenue, the Form 33 offers two options:

  1. Partial Revocation: By choosing Box A, you can elect to revoke all prior POAs except for those specifically enumerated on the form. Be sure to provide the names, addresses, and zip codes (and attach copies if necessary) of any attorneys-in-fact whose authority you wish to remain effective.
  2. Full Revocation: Box B allows for the complete revocation of all previously filed POAs. This option clears the slate, revoking all past representations but requires the taxpayer's signature to be valid.
Remember, if neither box is checked, all previously authorized POAs will remain in effect. Make sure to consider your needs carefully and sign the form to validate your choice.

Common mistakes

Filling out Form 33 in Nebraska, which grants power of attorney for tax representation, involves careful attention to detail. Common mistakes can hinder the process, affecting the taxpayer's representation. Understanding these mistakes is crucial for a correct and efficient completion of the form.

Firstly, a frequent error is providing incomplete or incorrect taxpayer information, including the taxpayer’s name, address, and identification numbers. It's essential to double-check these details for accuracy, as they establish the identity of the person granting the power of attorney.

  1. Not specifying the tax matters and periods accurately: Taxpayers must clearly outline the scope of representation, including tax categories, matters, and periods. Vague descriptions lead to confusion and possible misrepresentation.
  2. Omit ample attorney-in-fact information: Each appointed representative's name, address, and contact details need to be complete. Missing or incorrect information may prevent the Department of Revenue from communicating effectively with the appointed attorney-in-fact.
  3. Failure to strike through non-granted powers: The form lists several powers that can be granted. If any are not intended to be given to the attorney-in-fact, they must be explicitly struck through, or else it may result in unwanted authority being granted.
  4. Incorrect revocation of prior powers: When intention to revoke any or all previous powers of attorney is indicated, the taxpayer must clearly mark their preference and provide any necessary details of those being revoked or retained.
  5. Not including additional representatives: If appointing more than two attorneys-in-facts, failing to attach a separate sheet detailing their information can lead to incomplete representation authority.
  6. Lack of signatures and dates: The form requires the taxpayer's signature and date to be valid. Unfinished or undated forms lack legal effectiveness and cannot be processed.
  7. Omitting titles or affiliations for the taxpayer or attorney-in-fact: If the taxpayer or attorney-in-fact holds a specific title or is signing on behalf of an entity, forgetting to include this information can invalidate or delay the process.
  8. Overlooking additional authorizations: If the taxpayer wishes to grant powers not listed on the form, omitting a clear, concise statement of such authorization can limit the attorney-in-fact’s ability to act effectively.
  9. Ignoring filing instructions: The form provides detailed instructions on when and where to file, including email, fax, and mailing options. Not adhering to these instructions can lead to processing delays.

In conclusion, when filling out the Nebraska Form 33 for granting power of attorney for tax purposes, attention to detail is paramount. Common errors, such as incomplete information and failure to specify or revoke authority accurately, can significantly impact the effectiveness of tax representation. Taxpayers are encouraged to review their forms carefully and ensure all required information is correct and complete. Understanding and avoiding these common mistakes is key to a smoother, more efficient process.

Documents used along the form

When dealing with legal and tax matters, it's essential to be well-prepared with the right documentation. In addition to the Nebraska Form 33, Power of Attorney, which authorizes representation before the Nebraska Department of Revenue, there are various other forms and documents often used to ensure thorough and compliant tax handling. Understanding these documents can significantly streamline tax-related procedures and assist in maintaining accuracy and legality in financial affairs.

  • Nebraska Form 6 - Request for Copy of Tax Return: This form is used when an individual or business needs a copy of a previously filed tax return. It is critical for record-keeping and when preparing current or amended tax filings.
  • Nebraska Form 1040N - Individual Income Tax Return: This is the state income tax return form for Nebraska residents. It's where you report your income, calculate tax owed, and claim any deductions or credits.
  • Nebraska Form 1120N - Corporate Income Tax Return: Required for corporations operating in Nebraska, this form details the income, losses, and taxes due for the company.
  • Nebraska Schedule K-1N - Shareholder’s Share of Income, Deductions, Credits, etc.: This schedule is attached to the 1120N corporate tax return and reports each shareholder's share of the corporation's income, deductions, and credits.
  • Nebraska Form 10 - Employment and Withholding Certificate: Employers use this form to report the amount of state income tax to withhold from employees' paychecks.
  • Nebraska Form 941N - Nebraska Monthly or Quarterly Withholding Return: This is used by employers to report state income tax withheld from employees’ wages to the Nebraska Department of Revenue on a monthly or quarterly basis.
  • Application for Nebraska Resale or Exempt Sale Certificate, Form 13: Businesses use this form to certify that a purchase is for resale or is exempt from sales tax.
  • Nebraska Form EFOZ - Employment and Investment Growth Act Credits: This form is applied for by businesses seeking to claim tax credits for investment and employment growth activities within the state.

Understanding and correctly utilizing these forms can be pivotal for individuals and businesses in navigating Nebraska's tax laws effectively. Each document serves a unique purpose in the tax preparation and filing process, contributing to a comprehensive tax strategy that minimizes liabilities and leverages potential benefits. For further assistance, consider consulting with a tax professional or attorney who specializes in Nebraska tax law.

Similar forms

The Nebraska 33 form is similar to other types of power of attorney (POA) forms that are used across various states and for different purposes. While the content and structure may bear similarities, the specific use and legal standing of each form can vary depending on its purpose and the jurisdiction under which it operates. For instance, a general power of attorney form grants broad powers to an agent to act on the principal's behalf in various matters, while the Nebraska 33 form specifically authorizes representation and actions concerning tax matters before the Nebraska Department of Revenue.

Similar to the Nebraska 33 form, the IRS Form 2848, Power of Attorney and Declaration of Representative, is used for tax matters, but at the federal level. Both forms authorize an individual or entity to represent the taxpayer in front of the respective tax authority and to receive confidential information. However, the IRS Form 2848 is broader in scope, applicable for all tax types and issues at the federal level, while the Nebraska 33 is state-specific. Despite these differences, the core function of allowing taxpayer representation remains a fundamental similarity.

Another document akin to the Nebraska 33 form is the Durable Power of Attorney, which is primarily utilized for financial matters. While the durable form can encompass a wide range of authorities, including tax-related decisions, it is much broader and not limited to tax matters alone. The durable power of attorney remains effective even if the principal becomes incapacitated. In contrast, the Nebraska 33 form is narrowly focused on tax representation before the Nebraska Department of Revenue and does not extend its power if the principal faces incapacity, highlighting its more specialized nature.

Dos and Don'ts

When completing the Nebraska Power of Attorney Form 33, it's crucial to adhere to specific guidelines to ensure the process is done correctly and efficiently. Here is a list of dos and don’ts:

  • Do carefully read the instructions provided with Form 33 to understand the requirements and process thoroughly.
  • Do ensure that the taxpayer’s name, address, and identification numbers are correctly entered, matching the details as they appear in tax records.
  • Do clearly specify the tax categories, matters of representation, and tax periods for which the attorney-in-fact is being authorized.
  • Do complete all required sections accurately to prevent delays or issues with the form’s processing.
  • Do strike through any powers you do not wish to grant to the attorney-in-fact, to avoid granting more authority than intended.
  • Do indicate clearly if you wish to revoke any prior powers of attorney by selecting the appropriate box and providing necessary details.
  • Do ensure that all parties required to sign the form have done so before submission.
  • Do email, fax, or mail the completed form to the specified address or number to ensure it reaches the Nebraska Department of Revenue.
  • Do keep a copy of the completed form for your records, along with any confirmation or receipt provided by the Department.
  • Do seek professional advice or assistance if you have questions or concerns about completing the form or the powers being granted.
  • Don't leave any required fields blank, as incomplete forms may be rejected or delayed.
  • Don't sign the form without thoroughly reviewing the powers being granted to ensure they align with your intentions.
  • Don't forget to strike through the acts you do not want to authorize for your attorney-in-fact, to maintain control over the delegated powers.
  • Don't overlook the need to revoke prior powers of attorney if that is your intention, by correctly completing the revocation section.
  • Don't use the form to grant powers that it does not cover; ensure the powers listed are sufficient for your needs or seek an alternative method if necessary.
  • Don't neglect to provide a designated agent for receiving notices, if applicable, to ensure you receive all necessary communications.
  • Donn assume the form is filed correctly without receiving a confirmation from the Nebraska Department of Revenue.
  • Don't hesitate to update or revoke the form if your circumstances change or if you wish to designate a different attorney-in-fact.
  • Don't use incorrect or outdated information for either the taxpayer or the attorney-in-fact, as this could invalidate the form.
  • Don't forget to date and print your name near your signature to validate the form.

Misconceptions

When dealing with the Nebraska 33 form, several misconceptions can lead to confusion and potential missteps. Understanding these misconceptions is crucial for taxpayers and their representatives to ensure accurate and effective use of this form. Below are seven common misconceptions about the Nebraska 33 form and explanations to clarify them:

  • It’s the Only Form for Representation: Many believe the Nebraska 33 form is the sole document that can authorize representation in tax matters before the Nebraska Department of Revenue. However, the department honors all properly completed and signed power of attorney (POA) authorizations, not just the Form 33.
  • Complete Overhaul of Representation Permissions Required: A common misunderstanding is that filling out a new Form 33 requires an entirely new set of permissions, nullifying previous grants. In reality, the taxpayer can choose to revoke all prior POAs or retain specific ones by clearly indicating their choices on the form.
  • Complexity in Revoking Prior POAs: Some think revoking previous powers of attorney is a complex process. However, the Form 33 simplifies this with options A and B, allowing for easy revocation of all previous POAs or specifying which to retain.
  • Limited to Individuals: There’s a misconception that Form 33 is only applicable to individual taxpayers. In reality, it’s also applicable to corporations, partnerships, associations, estates, trusts, and LLCs, with necessary adjustments in the information provided.
  • Single Representation Restriction: People often mistakenly believe only one attorney-in-fact can be named. The form does provide space for listing two representatives, and additional names can be included on a separate attached sheet if more representatives are required.
  • Restrictions on the Type of Representative: Another misconception is that only attorneys can be designated as representatives. While the term "attorney-in-fact" is used, it refers to any authorized representative, not necessarily a licensed lawyer.
  • Immediate Effectiveness: A common false assumption is that the Form 33 takes effect immediately upon completion. The completed form or another POA must be filed with the Nebraska Department of Revenue before the designated party can act on the taxpayer’s behalf.

Understanding these misconceptions ensures taxpayers can accurately complete and use the Nebraska 33 form for their representation needs before the Nebraska Department of Revenue. Properly appointing an attorney-in-fact and clarifying the scope of their authority avoids unnecessary complications in managing tax matters.

Key takeaways

Filling out and using the Nebraska 33 form, also known as the Power of Attorney (POA) form, involves a few key takeaways to ensure it is completed correctly and achieves the intended purpose. This form is a legal document that allows a taxpayer to authorize another person to handle their tax matters with the Nebraska Department of Revenue. Understanding the essential aspects of the form can aid in a smoother process and legal compliance.

  • The Nebraska 33 form requires detailed information about both the taxpayer and the attorney-in-fact. This includes names, addresses, contact information, and identification numbers. It's crucial to correctly fill out this section to avoid any processing delays. Attention to detail ensures that the Department of Revenue can accurately record who is being authorized to act on behalf of the taxpayer.
  • Specifying the scope of authority is a significant part of completing the form. Taxpayers must indicate which tax categories, tax matters, and tax periods the appointed attorney-in-fact will have the power to handle. This step is fundamental in setting clear boundaries and expectations for the representation.
  • It is important to be explicit about the powers being granted or withheld. The Nebraska 33 form lists common powers such as representing the taxpayer in hearings, entering compromises, and receiving confidential information. If there are specific powers the taxpayer does not wish to grant, they must be clearly struck through on the form. This ensures that both the taxpayer’s rights and intentions are protected.
  • Revoking prior powers of attorney is an option within the form. Taxpayers have the choice to nullify all previous POAs filed with the Department, except for any they specifically wish to continue. This option is critical for maintaining current and relevant authorizations, preventing potential conflicts or confusion about who legally represents the taxpayer's interests.

When filling out and filing the Nebraska 33 form, it's also essential for the correct individuals to sign the document to validate it. Depending on the taxpayer's status, this could mean signatures from individuals, partners, corporate officers, or LLC members. Making sure the form is properly signed according to the taxpayer's legal status ensures the POA is legally binding and acknowledged by the Nebraska Department of Revenue.

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