{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-1637.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-1637.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-1637.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-1637.html"}],"law_id":83054,"edition_id":1,"section_id":83054,"structure_id":12908,"section_number":"64.2-1637","catch_line":"Taxes","history":"2010, cc. 455, 632, \u00a7 26-110; 2012, c. 614.","full_text":"Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to:\n\n1\n\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 Internal Revenue Code 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;2\n\nPay taxes due, collect refunds, post bonds, receive confidential information, and contest deficiencies determined by the Internal Revenue Service or other taxing authority;3\n\nExercise any election available to the principal under federal, state, local, or foreign tax law; and4\n\nAct for the principal in all tax matters for all periods before the Internal Revenue Service or other taxing authority.","order_by":null,"text":{"0":{"id":297666,"text":"Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":297667,"text":"Prepare, 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 Internal Revenue Code 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;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":297668,"text":"Pay taxes due, collect refunds, post bonds, receive confidential information, and contest deficiencies determined by the Internal Revenue Service or other taxing authority;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":297669,"text":"Exercise any election available to the principal under federal, state, local, or foreign tax law; and","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":297670,"text":"Act for the principal in all tax matters for all periods before the Internal Revenue Service or other taxing authority.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3"}},"ancestry":[{"id":12908,"edition_id":1,"name":"Authority","identifier":"2","label":"article","depth":5,"order_by":1,"parent_id":12907,"metadata":{},"date_created":"2026-06-26 03:44:00","date_modified":"2026-06-26 03:44:00","permalink":{"id":275247,"object_type":"structure","relational_id":12908,"identifier":"2","token":"64.2\/IV\/B\/16\/2","url":"\/64.2\/IV\/B\/16\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12907,"edition_id":1,"name":"Uniform Power of Attorney Act","identifier":"16","label":"chapter","depth":4,"order_by":1,"parent_id":12906,"metadata":{},"date_created":"2026-06-26 03:44:00","date_modified":"2026-06-26 03:44:00","permalink":{"id":275155,"object_type":"structure","relational_id":12907,"identifier":"16","token":"64.2\/IV\/B\/16","url":"\/64.2\/IV\/B\/16\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12906,"edition_id":1,"name":"Powers of Attorney","identifier":"B","label":"part","depth":3,"order_by":1,"parent_id":12905,"metadata":{},"date_created":"2026-06-26 03:44:00","date_modified":"2026-06-26 03:44:00","permalink":{"id":275153,"object_type":"structure","relational_id":12906,"identifier":"B","token":"64.2\/IV\/B","url":"\/64.2\/IV\/B\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12905,"edition_id":1,"name":"Fiduciaries and Guardians","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12723,"metadata":{},"date_created":"2026-06-26 03:44:00","date_modified":"2026-06-26 03:44:00","permalink":{"id":274813,"object_type":"structure","relational_id":12905,"identifier":"IV","token":"64.2\/IV","url":"\/64.2\/IV\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12723,"edition_id":1,"name":"Wills, Trusts, and Fiduciaries","identifier":"64.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":272781,"object_type":"structure","relational_id":12723,"identifier":"64.2","token":"64.2","url":"\/64.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":71735,"structure_id":12908,"section_number":"64.2-1622","catch_line":"Authority that requires specific grant; grant of general authority","url":"\/64.2-1622\/","token":"64.2\/IV\/B\/16\/2\/64.2-1622","metadata":false},{"id":60293,"structure_id":12908,"section_number":"64.2-1623","catch_line":"Incorporation of authority","url":"\/64.2-1623\/","token":"64.2\/IV\/B\/16\/2\/64.2-1623","metadata":false},{"id":54022,"structure_id":12908,"section_number":"64.2-1624","catch_line":"Construction of authority generally","url":"\/64.2-1624\/","token":"64.2\/IV\/B\/16\/2\/64.2-1624","metadata":false},{"id":62615,"structure_id":12908,"section_number":"64.2-1625","catch_line":"Real property","url":"\/64.2-1625\/","token":"64.2\/IV\/B\/16\/2\/64.2-1625","metadata":false},{"id":76641,"structure_id":12908,"section_number":"64.2-1626","catch_line":"Tangible personal property","url":"\/64.2-1626\/","token":"64.2\/IV\/B\/16\/2\/64.2-1626","metadata":false},{"id":86975,"structure_id":12908,"section_number":"64.2-1627","catch_line":"Stocks and bonds","url":"\/64.2-1627\/","token":"64.2\/IV\/B\/16\/2\/64.2-1627","metadata":false},{"id":82660,"structure_id":12908,"section_number":"64.2-1628","catch_line":"Commodities and options","url":"\/64.2-1628\/","token":"64.2\/IV\/B\/16\/2\/64.2-1628","metadata":false},{"id":68885,"structure_id":12908,"section_number":"64.2-1629","catch_line":"Banks and other financial institutions","url":"\/64.2-1629\/","token":"64.2\/IV\/B\/16\/2\/64.2-1629","metadata":false},{"id":77562,"structure_id":12908,"section_number":"64.2-1630","catch_line":"Operation of entity or business","url":"\/64.2-1630\/","token":"64.2\/IV\/B\/16\/2\/64.2-1630","metadata":false},{"id":72015,"structure_id":12908,"section_number":"64.2-1631","catch_line":"Insurance and annuities","url":"\/64.2-1631\/","token":"64.2\/IV\/B\/16\/2\/64.2-1631","metadata":false},{"id":85116,"structure_id":12908,"section_number":"64.2-1632","catch_line":"Estates, trusts, and other beneficial interests","url":"\/64.2-1632\/","token":"64.2\/IV\/B\/16\/2\/64.2-1632","metadata":false},{"id":62374,"structure_id":12908,"section_number":"64.2-1633","catch_line":"Claims and litigation","url":"\/64.2-1633\/","token":"64.2\/IV\/B\/16\/2\/64.2-1633","metadata":false},{"id":64374,"structure_id":12908,"section_number":"64.2-1634","catch_line":"Personal and family maintenance","url":"\/64.2-1634\/","token":"64.2\/IV\/B\/16\/2\/64.2-1634","metadata":false},{"id":84130,"structure_id":12908,"section_number":"64.2-1635","catch_line":"Benefits from governmental programs or civil or military service","url":"\/64.2-1635\/","token":"64.2\/IV\/B\/16\/2\/64.2-1635","metadata":false},{"id":68350,"structure_id":12908,"section_number":"64.2-1636","catch_line":"Retirement plans","url":"\/64.2-1636\/","token":"64.2\/IV\/B\/16\/2\/64.2-1636","metadata":false},{"id":83054,"structure_id":12908,"section_number":"64.2-1637","catch_line":"Taxes","url":"\/64.2-1637\/","token":"64.2\/IV\/B\/16\/2\/64.2-1637","metadata":false},{"id":65446,"structure_id":12908,"section_number":"64.2-1638","catch_line":"Gifts","url":"\/64.2-1638\/","token":"64.2\/IV\/B\/16\/2\/64.2-1638","metadata":false}],"previous_section":{"id":68350,"structure_id":12908,"section_number":"64.2-1636","catch_line":"Retirement plans","url":"\/64.2-1636\/","token":"64.2\/IV\/B\/16\/2\/64.2-1636","metadata":false},"next_section":{"id":65446,"structure_id":12908,"section_number":"64.2-1638","catch_line":"Gifts","url":"\/64.2-1638\/","token":"64.2\/IV\/B\/16\/2\/64.2-1638","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-1637\/","history_text":"

This law was first created in 2010. The record of its establishment is cataloged in chapters 455<\/a> and 632<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2012, chapter 614<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":275309,"object_type":"law","relational_id":83054,"identifier":"64.2-1637","token":"64.2\/IV\/B\/16\/2\/64.2-1637","url":"\/64.2-1637\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-1637\/","token":"64.2\/IV\/B\/16\/2\/64.2-1637","dublin_core":{"Title":"Taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-1637","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Unless the power of attorney<\/span> otherwise provides, language in a power of attorney<\/span> granting general authority with respect to taxes authorizes the agent<\/span> to:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Prepare, sign, and file federal, state<\/span>, local, and foreign income, gift, payroll, property<\/span>, Federal Insurance Contributions Act, and other tax returns, claims for refunds, requests for extension of time, petitions<\/span> regarding tax matters, and any other tax-related documents, including receipts, offers, waivers<\/span>, consents, including consents and agreements under Internal Revenue Code 26 U.S.C. § 2032A, as amended, closing agreements, and any power of attorney<\/span> required by the Internal Revenue Service or other taxing authority with respect to a tax year upon which the statute of limitations<\/span> has not run and the following 25 tax years; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Pay taxes due, collect refunds, post bonds<\/span>, receive confidential information, and contest deficiencies determined by the Internal Revenue Service or other taxing authority; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Exercise any election available to the principal<\/span> under federal, state<\/span>, local, or foreign tax law<\/span>; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Act for the principal<\/span> in all tax matters for all periods before the Internal Revenue Service or other taxing authority. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAXES (\u00a7 64.2-1637)\n\nUnless the power of attorney otherwise provides, language in a power of attorney\ngranting general authority with respect to taxes authorizes the agent to:\n\n1. Prepare, sign, and file federal, state, local, and foreign income, gift,\npayroll, property, Federal Insurance Contributions Act, and other tax returns,\nclaims for refunds, requests for extension of time, petitions regarding tax\nmatters, and any other tax-related documents, including receipts, offers,\nwaivers, consents, including consents and agreements under Internal Revenue Code\n26 U.S.C. § 2032A, as amended, closing agreements, and any power of\nattorney required by the Internal Revenue Service or other taxing authority with\nrespect to a tax year upon which the statute of limitations has not run and the\nfollowing 25 tax years;\n\n2. Pay taxes due, collect refunds, post bonds, receive confidential information,\nand contest deficiencies determined by the Internal Revenue Service or other\ntaxing authority;\n\n3. Exercise any election available to the principal under federal, state, local,\nor foreign tax law; and\n\n4. Act for the principal in all tax matters for all periods before the Internal\nRevenue Service or other taxing authority.\n\nHISTORY: 2010, cc. 455, 632, \u00a7 26-110; 2012, c. 614.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}