{"data":{"id":"us-de/12-del.-c.-49a-216","jurisdiction":"us-de","citation":"12 Del. C. § 49A-216","heading":"Taxes.","body":"Unless the personal power of attorney otherwise provides, language in a personal power of attorney granting general authority with respect to taxes authorizes the agent to:\n(1) Prepare, sign, and file federal, state, local, and foreign income, gift, generation skipping transfer, payroll, property, Federal Insurance Contributions Act [26 U.S.C. § 3101 et seq.], 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 Internal Revenue Code § 2032A, 26 U.S.C. § 2032A, as amended, 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) Pay taxes due, collect refunds, post bonds, receive confidential information, and contest deficiencies determined by the Internal Revenue Service or other taxing authority;\n(3) Exercise any election available to the principal under federal, state, local, or foreign tax law; and\n(4) Act for the principal in all tax matters for all periods before the Internal Revenue Service, or other taxing authority.","path":["Title 12. Decedents’ Estates and Fiduciary Relations","Fiduciary Relations","CHAPTER 49A. Durable Personal Powers of Attorney Act","Subchapter II. Authority"],"source_url":"https://delcode.delaware.gov/title12/c049a/sc02/index.html#49A-216","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:16Z","sha256":"1ee676173d6ed317d5fe03d9b0c31a0bf78b5d58933812ebd9d158ea834f7fd9","source_id":"us-de","stale":true,"prev":"us-de/12-del.-c.-49a-215","next":"us-de/12-del.-c.-49a-217"},"notice":"GroundRules: Original legal text. Not legal advice."}