A Pennsylvania tax power of attorney form appoints an accountant (attorney-in-fact) to represent a person regarding certain tax matters. This power of attorney, also known as Form REV-677, is provided by the Pennsylvania Department of Revenue. The principal must select which years they wish their attorney-in-fact to deal with and which tasks specifically. It is common for people to appoint a certified accountant or tax attorney to handle such matters, but the principal may select someone they trust who can perform the tasks outlined in the document. However, if the appointed representative is not an attorney, a certified public accountant, or an enrolled agent, the document must be witnessed by two individuals.