Ohio Code § 1337.57
Ohio Code § 1337.57. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 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.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 1337.57
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 1337.57?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 1337.57 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 1337.57 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.