COM RAD-548 08/19
Part I - Taxpayer Personal Information:
Your rst name, MI, last name for individual or business name for business
Spouse’s rst name, MI, last name for individual
Your SSN or FEIN for business Spouse’s SSN Daytime telephone number
Home address (number and street) or business address Apt./Ste. number
City State ZIP code +4
The above hereby appoint(s) the following representative(s) as attorney(s)-in-fact:
Part II - Representative(s):
This Power of Attorney will not be valid unless the Representative(s) complete(s) the Declaration of Representative section on
Page 2 and sign and date this form.
Representative Name
Firm Name (if applicable)
Address line 1 PTIN
Address line 2
Telephone No. Fax No. Email address
Representative Name
Address line 1 PTIN
Address line 2
Telephone No. Fax No. Email address
Part III - Tax Matters:
Type of Tax(es) Tax Form Number Years or Periods
Acts Authorized
The representatives are authorized to represent the Taxpayer(s) before the Comptroller of Maryland for the tax matters listed above, to receive and
inspect condential tax information and to perform any and all acts that I (we) can perform (for example, the authority to sign any agreements,
consents, or other documents). This authority does not include the power to receive or cash refund checks. If you wish to grant this authority to your
authorized representative(s), state this below. List any specic additions or deletions to the acts otherwise authorized by this power of attorney.
COM RAD-548 08/19
Taxpayer’s SSN or FEIN Taxpayer’s Name
Retention/Revocation of Prior Power(s) of Attorney
By ling this power of attorney form, you automatically revoke all earlier power(s) of attorney on le with the Comptroller of
Maryland for the same tax matters and years or periods covered by this document.
If you do not want to revoke a prior power of attorney, check here
You must attach a copy of any Power of Attorney you want to remain in eect.
Signature of Taxpayer(s)
If a tax matter concerns a joint return, both spouses must sign if joint representation is requested. If signed by a corporate ocer,
partner, guardian, tax matters partner, executor, receiver, administrator, or trustee on behalf of the Taxpayer, I certify that I
have the authority to execute this form on behalf of the Taxpayer. If other than the Taxpayer, print the name here and sign below.
Your signature Date Title, if business taxpayer or if other than individual taxpayer
Spouse’s signature if ling jointly Date Telephone number if other than the Taxpayer
If not signed and dated, this power of attorney will not be processed.
Declaration of Representative Representative(s) must complete this section and sign below.
Under penalties of perjury, I declare that
I am not currently under suspension or disbarment from practice within the State of Maryland or in any jurisdiction;
I have veried the identity of the taxpayer described under Taxpayer Personal Information and that the person signing as
the authorized taxpayer is the same person described under Taxpayer Personal Information;
I am aware of regulations governing the practice of attorneys, certied public accountants, public accountants, enrolled
agents and others; and the penalties for false or fraudulent statements provided;
I am authorized to represent in Maryland, the Taxpayer(s) identied for the tax matter(s) specied herein; and I am one of
the following:
1. A member in good standing of the bar of the highest court of the jurisdiction shown below.
2. A Certied Public Accountant duly qualied to practice in the jurisdiction shown below.
3. An Enrolled Agent.
Attach government-issued photo identication for individual or business taxpayer if representative
designation is item 4-10. Representative identication is not required.
4. A Maryland Registered Individual Tax Preparer.
5. A bona de ocer of the Taxpayer.
6. A full-time employee of the Taxpayer.
7. A member of the Taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-
child, brother, or sister).
8. A general partner of the Taxpayer (partnership).
9. A duciary for the Taxpayer (Estate or trust).
10. Other (attach statement).
appropriate number
from above list
Jurisdiction (state) Signature
Identication Number
(Bar, CPA, EA, Certication or
Federal Employer Identication
An incomplete Form 548 will not be processed.
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