{"data":{"id":"us-ky/krs-457.390","jurisdiction":"us-ky","citation":"KRS 457.390","heading":"Taxes.","body":"Unless the power of attorney otherwise provides, language in a power of attorney granting\ngeneral authority with respect to taxes authorizes the agent to:\n(1) Prepare, sign, and file federal, state, local, and foreign income, gift, payroll,\nproperty, Feder al Insurance Contributions Act, and other tax returns, claims for\nrefunds, requests for extension of time, petitions regarding tax matters, and any\nother tax-related documents, including receipts, offers, waivers, consents, including\nconsents and agreement s under Internal Revenue Code Section 2032A, 26 U.S.C.\nsec. 2032A, as amended, closing agreements, and any power of attorney required by\nthe Internal Revenue Service or other taxing authority with respect to a tax year\nupon which the statute of limitations  has not run and the following twenty-five (25)\ntax years;\n(2) Pay taxes due, collect refunds, post bonds, receive confidential information, and\ncontest deficiencies determined by the Internal Revenue Service or other taxing\nauthority;\n(3) Exercise any election available to the principal under federal, state, local, or foreign\ntax law; and\n(4) Act for the principal in all tax matters for all periods before the Internal Revenue\nService, or other taxing authority.","path":["KRS Chapter 457"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=50169","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:59Z","sha256":"0a747c06df6bc23f156d47eebcce46117ac9c0cb57c2d4a7fda757b1a1330cc5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-457.380","next":"us-ky/krs-457.400"},"notice":"GroundRules: Original legal text. Not legal advice."}