Tax Power of Attorney – Form 33 | Nebraska

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Updated on May 10th, 2023

A Nebraska tax power of attorney form, also known as ‘Form 33’, allows a resident to elect an attorney-in-fact to handle their tax-related matters. Once the tax power of attorney document is executed, the attorney-in-fact will have the authority to perform the following:

  • Fully represent the taxpayer in any hearing, determination, or appeal;
  • Enter into any compromise with the Nebraska Department of Revenue;
  • Execute waivers, including offers of waivers, of restrictions on assessment or collection of tax deficiencies;
  • Execute waivers of notice of disallowance of a claim for credit or refund;
  • Execute consents extending the statutory period for issuing a notice of deficiency determination;
  • Receive, but not endorse or collect, checks in payment of any refund of taxes, penalties, or interest; and
  • Receive all notices and other written communications with respect to the taxpayer in proceedings involving the above matters.

Unlike other power of attorney documents, this form does not need to be witnessed or notarized. When complete, the form should be sent to the Department of Revenue through one of the following sources:

  • Fax – (402) 471-5608
  • Mailing Address – Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818