Requestor submits original:

• Cover letter signed by third party requestor stating reason why taxpayer's records are being requested. The letter includes:
  • Taxpayer's identification number (Social Secuirty Number or FID Number)
  • Taxpayer's name as appears on tax return
  • Taxpayer's address
  • Types of tax records requested
  • Tax period(s) requested
• Form GEN-58, Power of Attorney and Declaration of Representative - The form should be printed and signed by the taxpayer and taxpayer's representative.
  
  For records requests, the box on Page 2, Statement 6 must be checked.
  
  Example of a completed Form GEN-58, Power of Attorney and Declaration of Representative, for records request - Please note: Example limits authority to the release of specified records and does not affect other Power of Attorneys filed with the N.C. Department of Revenue.
  
  

Last modified on: 04/11/11 04:17:39 PM.