Ohio § 1337.57
Full text of Ohio Ohio Revised Code § 1337.57, with citation guidance and answers to common questions.
§ 1337.57.
Unless the power of attorney otherwise provides, language in a power of attorney granting
general authority with respect to taxes authorizes the agent to do all of the following: (A) 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 section 2032A of the Internal Revenue Code of 1986 , 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 twenty-five tax years; (B) Pay taxes due, collect refunds, post bonds, receive confidential information, and
contest deficiencies determined by the internal revenue service or other taxing authority; (C) Exercise any election available to the principal under federal, state, local, or
foreign tax law; (D) Act for the principal in all tax matters for all periods before the internal revenue
service, or other taxing authority.
Frequently Asked Questions About Ohio § 1337.57
What does Ohio Revised Code § 1337.57 cover?
Section 1337.57 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 1337.57?
A common citation format is "Ohio Revised Code § 1337.57" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 1337.57 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.