For many years, the New York State Department of Taxation and Finance and New York City Department of Finance have used a joint Power of Attorney form. However, for some time New York State has been developing a more streamlined form, with the goal of reducing it from four pages to a single page. On June 27, 2017, a new one-page Power of Attorney form (POA-1 (6/17)) appeared on the New York State Tax Department's website.
The new form is undoubtedly more user-friendly. It no longer requires that the taxpayer's signature be notarized or acknowledged, and does not require that the taxpayer's representative also sign the form. Open questions include whether the new POA can be used before the New York State Tax Appeals Tribunal (a recent visit to the Tribunal's website indicates that the Tribunal continues to use the prior POA form). It is also unclear at this time whether taxpayers can continue to submit the prior POA form, although there is no indication that previously submitted prior POAs will need to be replaced with the new POA form.
There is one important caveat. Although the new POA form is intended to be a joint New York StateNew York City form, the New York City Department of Finance has announced that the new form is not currently approved for use before the Department of Finance. Finance Memorandum 17-4, Joint State/ City Power of Attorney Form (N.Y.C. Dep't of Fin., June 28, 2017). New York City is in the process of amending its regulations regarding appearances before the Department of Finance to allow it to accept the new POA form without the form being notarized or acknowledged. At present, the prior Form POA-1 (9/10) must be used for representation before the Department of Finance.