Louisiana Form R-7006 is the state’s power of attorney and declaration of representative, and filling it out takes three steps: enter your information and your representative’s information, mark the specific tax types and periods you want covered, and have both of you sign and date the form before mailing it to the Department of Revenue in Baton Rouge.
What to Gather Before You Start
Have these ready:
- Your identification number. Social Security Number for individuals, or the Louisiana Revenue Account Number and Federal Employer Identification Number for businesses.
- Your representative’s full legal name, mailing address, and telephone number.
- The specific Louisiana tax types involved (individual income, corporate income and franchise, sales and use, withholding, and so on) and the exact years or quarterly periods you want the appointment to cover.
Check every digit of the identification numbers twice. A transposed number is one of the quickest ways to get the form bounced back.
Filling Out the Form
Your Information and Your Representative’s Information
At the top, enter your name, address, and identification number, then fill in the same details for your representative, including a phone number. The form’s language appoints that person as your “true and lawful agent and attorney-in-fact” before the Louisiana Department of Revenue.1Louisiana Department of Revenue. Louisiana Form R-7006 Power of Attorney and Declaration of Representative
Tax Types and Periods
The form provides checkboxes for every tax type the Department administers. Mark only the boxes that apply, and write the specific year or quarterly period beside each one.1Louisiana Department of Revenue. Louisiana Form R-7006 Power of Attorney and Declaration of Representative Avoid vague entries like “all years.” If a CPA is handling an audit on your 2023 and 2024 individual income tax, write those exact years next to the individual income box.
Restricting Your Representative’s Authority
By default, your representative can do anything you could do on the tax matters you listed, including signing returns and receiving confidential information. A “Deletions” section lets you pull back specific powers. The two meaningful options are:
- Suspending the prescription period, which would allow the representative to agree to extend the time the Department has to assess additional tax.
- Settling tax liability, which covers offers in compromise and settlement agreements.
Leaving the Deletions section blank gives your representative full authority on every matter you checked.1Louisiana Department of Revenue. Louisiana Form R-7006 Power of Attorney and Declaration of Representative For routine filings most people leave the defaults alone. In a live dispute with real money at stake, restricting settlement authority keeps you in the loop before anything binding happens.
Who Signs
Both the taxpayer and the representative must sign and date the form. If any signature or date is missing, the Department returns it unprocessed.1Louisiana Department of Revenue. Louisiana Form R-7006 Power of Attorney and Declaration of Representative
On the taxpayer side:
- Individuals sign for themselves.
- On a joint return, both spouses must sign if the representative is to act for both. If only one spouse signs, the authority covers only that spouse’s portion of the joint liability.1Louisiana Department of Revenue. Louisiana Form R-7006 Power of Attorney and Declaration of Representative
- For a business, a corporate officer, partner, guardian, executor, administrator, trustee, or other person with authority over the entity signs and certifies they have the authority to do so.1Louisiana Department of Revenue. Louisiana Form R-7006 Power of Attorney and Declaration of Representative
The representative signs the separate “Declaration of Representative” section, confirming their qualifications and agreeing to the terms. A missing representative signature is just as fatal as a missing taxpayer one.
No witnesses or notarization are required. The form has no fields for either.
Where to Send It
Mail the completed, signed form to:
Louisiana Department of Revenue
Revenue Processing Center
Special Tax Programs Unit
P.O. Box 201
Baton Rouge, LA 70821-02011Louisiana Department of Revenue. Louisiana Form R-7006 Power of Attorney and Declaration of Representative
The Department’s tax forms page for individuals also lists an “R-7006 Electronic Submission” option alongside the downloadable PDF.2Louisiana Department of Revenue. Tax Forms for Individuals The form itself lists only the mailing address, so mail remains the standard channel. For questions about the form or its status, call the Department at (855) 307-3893.
What Happens After You File
Once the Department processes the form, your representative can inspect your confidential tax information for the matters you specified. The Department may begin sending copies of notices and correspondence to the representative, and communication between the representative and the Department can happen by phone, email, or fax.1Louisiana Department of Revenue. Louisiana Form R-7006 Power of Attorney and Declaration of Representative
Keep a signed copy for yourself. If the representative ever has to prove their authority during a call or meeting with the Department, having the copy on hand speeds things up.
Changing or Revoking the Appointment
You can revoke an existing Form R-7006 at any time by sending the Department a written statement that identifies you, your representative, and the tax matters covered, and that clearly states you are revoking the previously granted authority. Filing a new R-7006 for the same tax types and periods effectively replaces the earlier one, so switching representatives is cleanest by simply completing a new form. Send the revocation or replacement to the same mailing address used for the original.
What This Form Does Not Cover
Form R-7006 reaches only Louisiana state tax matters. It has no effect at the IRS. If you also need federal representation, that is a separate filing on IRS Form 2848, and the two forms work independently.3Internal Revenue Service. About Form 2848, Power of Attorney and Declaration of Representative