{"data":{"id":"us-dc/d.c.-code-21-2602.16","jurisdiction":"us-dc","citation":"D.C. Code § 21-2602.16","heading":"Taxes.","body":"(a)\nUnless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to:\n(1)\nPrepare, sign, and file federal, state, local, and foreign income, gift, payroll, property, Federal Insurance Contributions Act, and other tax returns, claims for refunds, requests for extension of time, petitions regarding tax matters, and any other tax-related documents, including receipts, offers, waivers, consents, including consents and agreements under 26 U.S.C. [§] 2032A, closing agreements, and any power of attorney required by the Internal Revenue Service or other taxing authority with respect to a tax year upon which the statute of limitations has not run and the following 25 tax years;\n(2)\nPay taxes due, collect refunds, post bonds, receive confidential information, and contest deficiencies determined by the Internal Revenue Service or other taxing authority;\n(3)\nExercise any election available to the principal under federal, state, local, or foreign tax law; and\n(4)\nAct for the principal in all tax matters for all periods before the Internal Revenue Service, or other taxing authority.","path":["Title 21. Fiduciary Relations and Persons with Mental Illness. [Enacted title]","Chapter 26. Uniform Power of Attorney Act.","Subchapter II. Authority."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/21-2602.16","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"f9575d5a61e3c758ac5aff03a5e7fcbe06215741a4ff5eab972ba784a173d839","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-21-2602.15","next":"us-dc/d.c.-code-21-2602.17"},"notice":"GroundRules: Original legal text. Not legal advice."}