Representative Certification Form (Department Of Revenue) (14-108)

REPRESENTATIVE CERTIFICATION FORM.- This form is used by a representative who has the authority to act on behalf of a taxpayer due to their status as a legal guardian, conservator, receiver, executor, trustee, parent/guardian, government representative, officer/director, or as a holder of a non-IA-2848 general or durable power of attorney. This form allows such a representative to notify the Department of its pre-existing authority to act for the taxpayer. Representatives named under an IA-2848 Iowa Department of Revenue Power of Attorney form may not use this form to certify their authority. Only representatives named under a non-IA-2848 power of attorney may certify their authority using this form. Once a representative has successfully notified the Department of their authority using this form, the representative can receive information about the taxpayer and act for the taxpayer. This includes the ability of the representative to sign an IA-2848 appointing additional representatives as power of attorney. A taxpayer (not a representative) who wishes to grant a representative the authority to act on the taxpayer’s behalf should use the IA-2848 Iowa Department of Revenue Power of Attorney form. www.FormsWorkflow.com