The Massachusetts tax power of attorney form (Form M-2848), allows a resident to have representation through an accountant or tax attorney for filing with the Department of Revenue. The representative, called the “attorney-in-fact” will be able to receive the principal’s confidential information and perform all the principal’s permitted actions in tax matters.
Laws – AP 614: Power of Attorney
Signing Requirements – Principal
If the attorney-in-fact isn’t a professional tax attorney or accountant, the document must be signed by two (2) witnesses or a notary public.