Texas Form 01-137, Limited Power of Attorney, allows a taxpayer to formally appoint an attorney, accountant, tax professional, firm, or other authorized representative to act on the taxpayer’s behalf when dealing with the Texas Comptroller of Public Accounts. The form is designed to satisfy the statutory requirements for designating an agent and can authorize different types of tax-related activities, including communicating with the Comptroller, requesting confidential tax information, obtaining Webfile numbers, filing refund claims, signing and filing tax documents, participating in audits and examinations, receiving audit results, accessing certain crude oil and natural gas production tax account information, participating in contested administrative proceedings, extending audit limitation periods, and delegating authority within an identified firm. The taxpayer can limit the authorization to particular tax types, fees, periods, or report years. The form also establishes when the authority begins and, if desired, when it ends. Completing every applicable field accurately is important because incomplete forms will be returned, and the Comptroller will not accept the form if the required taxpayer or authorized signatory information is incomplete or if the signature on Page 2 is not dated. The taxpayer remains responsible for the accuracy of reports and returns filed by the appointed agent, even when the agent has authority to act on the taxpayer’s behalf.
How To File Form 01-137
Complete the form with the taxpayer’s legal information, the appointed agent’s information, the tax types and periods covered by the authorization, and each specific authority being granted.
The form should be signed by the taxpayer or an individual who has proper authority to act for the taxpayer. The signature must be dated. The form states that if the taxpayer, officer, director, or authorized employee fails to date the signature on Page 2, the Comptroller’s office will not accept the form.
When the authorization involves confidential taxpayer information or electronic access for tax accounts, the person signing must have the appropriate authority to grant that access. Certain individuals may be required to provide written proof of authorization based on the taxpayer’s governing documents.
For Crude Oil and Natural Gas tax account access, the form’s instructions also require the applicable tax type and reporting periods to be identified.
How To Complete Form 01-137
Taxpayer Granting The Limited Power Of Attorney
Taxpayer Legal Name
Enter the taxpayer’s full legal name. Use the legal name associated with the taxpayer’s Texas tax account.
11-Digit Texas Taxpayer Number
Enter the taxpayer’s 11-digit Texas taxpayer number.
This identifies the taxpayer whose Comptroller account and tax matters are covered by the authorization.
Appointed Agent Information
Agent Legal Name
Enter the legal name of the attorney, accountant, firm, tax return preparer, or other representative being appointed as the taxpayer’s agent.
The agent is the person or organization receiving authority to act on the taxpayer’s behalf.
11-Digit Texas Taxpayer Number
Enter the agent’s 11-digit Texas taxpayer number when applicable.
Relationship To Taxpayer
Describe the agent’s relationship to the taxpayer, such as attorney, CPA, tax return preparer, or another appropriate professional relationship.
Contact Name
Enter the name of the specific person the Comptroller can contact regarding the agent’s representation.
Street
Enter the agent’s street address.
Phone
Provide the agent’s telephone number, including the area code.
City, State And ZIP Code
Enter the complete city, state, and ZIP code for the agent’s address.
Email Address
Enter the agent’s email address for correspondence relating to the authorization.
Tax Type(s)/Subtype(s)/Fee(s)
Identify the tax types, tax subtypes, or fees covered by the limited power of attorney.
The authorization can be limited to particular tax matters. For Crude Oil and Natural Gas production tax accounts, the instructions explain that this field can also be used to restrict access to a particular account type.
For example, when access to natural gas tax information is granted, the field can be used to specify natural gas producer when access should be limited to that account rather than both producer and purchaser accounts.
Period(s)/Report Year(s)
Enter the applicable tax periods or report years covered by the authorization when required.
For Crude Oil and Natural Gas production tax account access, the applicable reporting periods must be identified when the authorization is intended to cover particular periods.
Authorization Options
The form contains a series of checkboxes. Select every authorization that you want to grant to the agent. Do not select an authority that the taxpayer does not intend to provide.
Authorization To Communicate With The Comptroller
Check this box when the agent should be permitted to communicate with the Comptroller’s office on the taxpayer’s behalf for matters not specifically covered by the other listed authorizations.
This authority can include requesting and receiving confidential tax or audit information through written open-records requests, telephone, email, fax, or mail. It can also cover requests for private letter rulings or general information letters and in-person meetings with the Comptroller’s office.
Authorization To Request And Receive Webfile Numbers
Check this box if the agent should be allowed to request and receive the taxpayer’s Webfile number or numbers from the Comptroller’s office.
Authorization To File A Refund Claim
Check this box when the agent is authorized to file a refund claim for the tax or fee types and periods or report years identified on the form.
The agent may also provide information requested by the Comptroller in connection with the refund claim.
Authorization To Sign And File Documents
Check this box if the agent should have authority to sign and file the taxpayer’s documents.
The authorization can cover documents such as tax or fee reports, applications, and returns.
Authorization For Audits And Examinations
Check this box when the agent is authorized to provide information and discuss relevant matters concerning the taxpayer’s tax or fee audits or examinations.
This authorization also allows the agent to accept notification of the sampling procedure for the tax or fee types and periods or report years identified on the form.
Authorization To Receive Audit, Refund, Or Examination Results
Check this box if the agent should receive a copy of the taxpayer’s Texas Notification of Audit, Refund and/or Examination Results.
This gives the designated agent access to those specified results on the taxpayer’s behalf.
Authorization To Access Crude Oil Production Tax Account Data
Check this box if the agent is being authorized to access account information for crude oil production taxes.
Enter the applicable beginning and ending periods in the spaces provided.
The period dates must be entered in the format required by the form’s instructions. For the specialized Crude Oil and Natural Gas authorization, reporting periods are identified using YYMM for monthly filers or YY for annual filers.
Crude Oil Access Beginning Date
Enter the starting reporting period for the crude oil production tax account information the agent may access.
Crude Oil Access Ending Date
Enter the final reporting period covered by the crude oil authorization.
Authorization To Access Natural Gas Production Tax Account Data
Check this box if the agent is being authorized to access account information for natural gas production taxes.
Enter the applicable beginning and ending reporting periods.
Natural Gas Access Beginning Date
Enter the first reporting period for which the agent may access the natural gas production tax account.
Natural Gas Access Ending Date
Enter the final reporting period covered by the natural gas authorization.
Authorization For Redetermination Or Refund Hearings
Check this box when the agent should be authorized to handle the taxpayer’s redetermination or refund hearing matters.
This authorization covers filing for a redetermination or refund hearing, accepting notification concerning the 90-day requirement for obtaining records or certificates, representing the taxpayer during the contested case proceeding for the specified tax or fee types and periods or report years, signing a withdrawal form if the taxpayer no longer wishes to continue through the administrative hearing process, and signing a settlement agreement.
Authorization To Extend The Period Of Limitation
Check this box if the agent should be permitted to enter into a written agreement extending the period of limitation during the taxpayer’s audits or examinations.
The authorization applies to the tax or fee types and periods or report years identified on the form.
Authorization To Delegate Authority Within The Firm
Check this box if one or more individuals from the identified firm should be permitted to carry out the authority and duties granted under the limited power of attorney.
The delegation applies to the tax or fee types and periods or report years identified on the form.
Other
Use this field to describe another specific authority that the taxpayer wants to grant to the appointed agent but that is not adequately covered by the listed options.
Provide enough detail to clearly identify the intended authority.
Effective Date And Expiration
Limited Power Of Attorney Effective Date
The limited power of attorney becomes effective on the date it is signed.
Expiration Date
Enter a specific expiration date if the taxpayer wants the authorization to end on a particular date.
The form also allows the taxpayer to choose the option under which the authorization remains effective until it is revoked in writing.
Until Revoked In Writing Checkbox
Select this option if the taxpayer does not want to specify a fixed expiration date and instead wants the authorization to remain effective until written revocation is received.
If no specific expiration date is selected, the Comptroller’s office may continue acting under the limited power of attorney until it receives written notice revoking the authorization.
Confidential Information And Taxpayer Responsibility
The appointed agent may receive confidential information when the relevant authority has been granted.
The taxpayer should understand that appointing an agent does not transfer the taxpayer’s responsibility for accurate reporting. The taxpayer remains responsible for filing accurate reports and returns, including reports or returns filed by the agent on the taxpayer’s behalf.
The form also states that the agent has authority to perform acts that are necessary and proper when exercising the specific powers granted by the taxpayer, including requesting and receiving confidential information where authorized.
Who Can Authorize Confidential Information Access?
Only certain individuals may authorize the release of a taxpayer’s confidential tax or audit information or grant access to electronic services for all tax types.
Officers, Directors, Members, General Partners And Managers
Individuals serving in these positions may authorize access when they are individuals, rather than other legal entities, and are listed on the taxpayer’s most recently filed Public Information Report.
General Partners Or Trustees
Individuals who are general partners or trustees and are listed on the taxpayer’s most recently filed Ownership Information Report may also have the authority described by the form.
Other Authorized Individuals
An individual authorized under the taxpayer’s governing documents may also sign when appropriate.
Such an individual must provide written evidence of that authorization with the limited power of attorney.
Crude Oil And Natural Gas Tax Authorizations
Account Access Requirements
The specialized instructions for Crude Oil and Natural Gas taxes explain that Form 01-137 is required when a taxpayer wants to authorize access to electronic systems or confidential information for Crude Oil or Natural Gas tax accounts.
Tax Type(s)/Subtype(s)/Fee(s) For Crude Oil Or Natural Gas
All fields in the agent-information section are required except the Period(s)/Report Year(s) field, although the period information must be provided for the applicable Crude Oil and Natural Gas account-access selections.
Unless a limitation is written into the tax type field, access can apply to both purchaser and producer accounts when the corresponding crude oil or natural gas tax authorization is selected.
If the taxpayer wants to limit access to only one account type, specify the appropriate account type in this field.
Crude Oil Production Tax Access Checkbox
Select the crude oil access checkbox when the agent should be allowed to access the taxpayer’s crude oil production tax account information.
The authorization identifies the reporting periods that the agent may access or for which the agent may perform authorized activities.
Natural Gas Production Tax Access Checkbox
Select the natural gas access checkbox when the agent should be allowed to access the taxpayer’s natural gas production tax account information.
The applicable reporting periods must be entered using the required period format.
Reporting Period Format
For the Crude Oil and Natural Gas tax account authorizations, enter the period as YYMM when the taxpayer files monthly or YY when the taxpayer files annually.
Signature Effective Date
Specific Revocation Date
Enter a date if the taxpayer wants the agent’s access or ability to conduct business on the account to end on a specified date.
Until Revoked In Writing
Select the appropriate option if the taxpayer wants the authorization to remain active until it is revoked in writing rather than ending on a specific date.
An existing Crude Oil or Natural Gas tax LPOA may be revoked by sending an email to the contact address specified in the form’s instructions.
Signature And Contact Information
Page 2 contains the required signature and contact information for the individual executing the limited power of attorney.
Signature
The taxpayer or authorized individual must sign the form.
The person signing must have the appropriate authority to execute the limited power of attorney.
Date
Enter the date the form is signed.
The date is particularly important because the form states that the Comptroller will not accept the LPOA if the taxpayer, officer, director, or authorized employee fails to date the signature on Page 2.
For the Crude Oil and Natural Gas tax instructions, the signature date also may not be more than 12 months before submission.
Print Name
Print the full name of the individual who signed the form.
Phone
Enter the signer’s telephone number, including the area code.
Address
Provide the signer’s complete address, including street, city, state, and ZIP code.
Title
Enter the signer’s title or position with the taxpayer.
This helps establish the capacity in which the person is signing the limited power of attorney.
Email Address
Enter the signer’s email address.
The contact information should belong to the individual who actually signs the form.
Authorized Signer Requirements
If the form is signed by an officer, director, or employee of the taxpayer, the signer certifies that their duties include administering the taxpayer’s rights and responsibilities with the Comptroller’s office and that they have authority to execute the limited power of attorney.
For individuals whose authority comes from the taxpayer’s governing documents rather than one of the listed positions, written proof of that authorization must be provided with the LPOA.
Revoking A Limited Power Of Attorney
A taxpayer can revoke an existing limited power of attorney in writing.
For Crude Oil and Natural Gas tax authorizations, the specialized instructions provide an email method for submitting a revocation.
If the LPOA does not contain a specific expiration date, it can remain effective until the Comptroller’s office receives written notice of revocation.
Assistance With Form 01-137
Questions concerning the limited power of attorney for Crude Oil and Natural Gas tax accounts can be directed to the Comptroller’s office using the telephone number or email address provided in the form’s instructions.
The form also provides a general telephone number for questions and assistance.
Taxpayer Information Rights
Taxpayers have certain rights under Chapters 552 and 559 of the Government Code to review information maintained about them, request access to that information, and request correction of errors.
The form provides a telephone contact for requesting information review or correction.
Final Review Before Filing
Before submitting Form 01-137, verify that:
- The taxpayer’s legal name is correct.
- The taxpayer’s 11-digit Texas taxpayer number is correct.
- The agent’s legal name is complete and accurate.
- The agent’s taxpayer number is entered when applicable.
- The agent’s relationship to the taxpayer is clearly identified.
- The contact person’s name is correct.
- The agent’s street address is complete.
- The agent’s telephone number includes the area code.
- The agent’s city, state, and ZIP code are correct.
- The agent’s email address is correct.
- The applicable tax types, subtypes, or fees are identified.
- The applicable periods or report years are identified when required.
- Only the authorization checkboxes that the taxpayer intends to grant are selected.
- The refund-claim authority is selected when the agent is expected to file refund claims.
- The authority to sign and file documents is selected when the agent needs to sign reports, applications, returns, or other documents.
- Audit and examination authority is selected when the agent needs to communicate about audits or examinations.
- The audit, refund, or examination results authorization is selected when the agent should receive those results.
- Crude Oil production tax access is selected when applicable.
- Natural Gas production tax access is selected when applicable.
- The appropriate Crude Oil and Natural Gas reporting periods are entered.
- Reporting periods use the required YYMM format for monthly filers or YY format for annual filers when applicable.
- Any desired limitation on purchaser or producer account access is clearly stated in the tax type field.
- Any additional authority is clearly described in the Other field.
- A specific expiration date is entered when the authorization should end on a particular date.
- The written-revocation option is selected when no fixed expiration date is intended.
- The signer has legal authority to execute the LPOA.
- Required written proof of authorization is attached when the signer relies on authority under the taxpayer’s governing documents.
- The signature is provided on Page 2.
- The signature is dated.
- The printed name belongs to the actual signer.
- The signer’s phone number is provided.
- The signer’s complete address is provided.
- The signer’s title is provided.
- The signer’s email address is provided.
- The signature date meets the applicable submission requirements.
- The taxpayer understands that appointing an agent does not remove the taxpayer’s responsibility for accurate reports and returns.
- All required fields have been completed because incomplete forms may be returned.
- The completed form and any required supporting authorization documentation are ready for submission. 01-137