Form 01-137, Limited Power of Attorney, is the Texas Comptroller of Public Accounts form that lets a taxpayer name an agent to communicate and act for them before the Comptroller's office on tax matters. Taxpayers who hire an attorney, accountant or other representative use it, and the Comptroller also requires it to grant access to electronic systems and confidential information for Crude Oil and Natural Gas tax accounts. On FillingPDF you can fill out the form online and download or print the completed PDF; the official PDF is published by the Comptroller at comptroller.texas.gov.
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What is 01-137?
Form 01-137, Limited Power of Attorney, is the Texas Comptroller of Public Accounts form on which a taxpayer appoints an agent, such as an attorney, accountant or other representative, to act for the taxpayer before the Comptroller's office on tax matters.
The form states that it satisfies the specific statutory requirements for taxpayers to designate agents to represent them before the Comptroller, and it cites Texas Tax Code Section 111.023. It is not a general-purpose power of attorney: it covers only dealings with the Comptroller's office.
You choose what the agent may do by checking boxes. The choices include communicating with the Comptroller's office, requesting Webfile numbers, filing a claim for refund, signing and filing tax or fee reports and returns, handling audits and examinations, receiving audit, refund or examination results, accessing crude oil or natural gas production tax account data for stated periods, representing you in a redetermination or refund hearing, signing an agreement extending the period of limitation, and authorizing other individuals from the agent's firm. There is also an Other line.
The authority takes effect on the signature date and runs until the date you write on the form or until you revoke it in writing. The back of the form adds instructions for using it with Crude Oil and Natural Gas tax accounts. The revision printed on this version is Rev.8-24/5.
Who needs to file 01-137?
Taxpayers who want an attorney, accountant, firm or other representative to act for them before the Texas Comptroller of Public Accounts use this form. The form lists tax return preparers among the possible agents.
The form is also required to grant authorized access to electronic systems, and to receive confidential information, for Crude Oil and Natural Gas tax accounts.
Who may sign is limited. Only the following individuals may authorize the release of a taxpayer's confidential tax or audit information, or access to electronic services for all tax types:
- Officers, directors, members, general partners and managers who are individuals, not other legal entities, listed on the taxpayer's most recently filed Public Information Report.
- General partners or trustees who are individuals, not other legal entities, listed on the taxpayer's most recently filed Ownership Information Report.
- Other individuals authorized under the taxpayer's governing documents, who must provide written proof of that authorization with the form.
If you sign as an officer, director or employee of the taxpayer, you certify that your duties include administering the taxpayer's rights and responsibilities with the Comptroller's office and that you have authority to execute the form.
When to file 01-137
Complete Form 01-137 when you decide to appoint an agent to deal with the Texas Comptroller of Public Accounts for you. The form prints no filing deadline. The authority begins on the date you sign and continues until the expiration date you write on the form or until you revoke it in writing. If you select no expiration date, the Comptroller's office may act under the power of attorney until it receives your written notice of revocation.
Date the signature. If the taxpayer, or the officer, director or authorized employee signing for the taxpayer, leaves the signature undated, the Comptroller's office will not accept the form. For the Crude Oil and Natural Gas version of the instructions, the signature date may not be more than 12 months before submission.
Documents you need
- Written proof of authorization, only if you sign as an individual authorized under the taxpayer's governing documents rather than as a listed officer, director, member, general partner, manager or trustee.
How to fill out 01-137
Enter the taxpayer's information
Under Taxpayer Granting Limited Power of Attorney, enter the taxpayer legal name and the 11-digit Texas taxpayer number.
Enter the agent's information
Enter the agent's legal name and 11-digit Texas taxpayer number, the relationship to the taxpayer (Attorney, CPA, tax return preparer, etc.) and a contact name. Add street, city, state and ZIP code, phone with area code, and email address. For Crude Oil and Natural Gas accounts, all of these fields are required.
List tax types and periods
In Tax type(s)/Subtype(s)/Fee(s), name the taxes or fees the agent may handle, and in Period(s)/Report year(s) the periods covered. To limit crude oil or natural gas access to one account type, write it here, for example "natural gas producer".
Check the powers you grant
Check all that apply: general communication, Webfile numbers, refund claims, signing and filing documents, audits and examinations, audit or refund results, hearings, limitation-period agreements or authorizing individuals from the agent's firm.
Enter crude oil and natural gas periods
If you check the crude oil or natural gas production tax access boxes, enter the start and end periods on the Date (YY/MM or YY) lines. The instructions say to use YYMM for monthly filers or YY for annual filers.
Describe any other authority
Use the Other line only for authority not covered by the checkboxes.
Set the expiration
Write the date the power of attorney ends on the "will continue in effect until" line, or leave it blank so it continues until you revoke it in writing. Authority starts on the signature date.
Sign, date and add signer details
On the back page, sign and date, then print your name and enter phone, address, title and email. All fields must be the signer's information. If you sign as an officer, director or employee, you certify you have authority.
Attach proof of authority if needed
If you are authorized under the taxpayer's governing documents but are not a listed officer, director, member, general partner, manager or trustee, attach written proof of that authorization.
Review and download the PDF
Check that no field is blank and the signature is dated. Download or print the completed PDF from FillingPDF and send it through the channels described under How to submit.
How to submit 01-137
The form prints no mailing address, portal or fax number for filing, so confirm the delivery channel with the Texas Comptroller of Public Accounts before you send it. The contacts the form does print are:
- Crude Oil and Natural Gas tax questions: call 800-531-5441 ext. 3-4455 or email [email protected].
- Revoking a Crude Oil and Natural Gas LPOA: the taxpayer may send an email to [email protected].
- Your records: to review or correct information the Comptroller has on file about you under Chapters 552 and 559, Government Code, call 800-252-5555.
Send the form complete. The Comptroller's office returns incomplete forms and will not accept a form with an undated signature. If someone authorized under the taxpayer's governing documents signs, include written proof of that authorization with the form. FillingPDF lets you fill out and download the PDF; submission follows the Comptroller's channels.
Common mistakes to avoid
- Leaving the signature undated: the Comptroller's office will not accept the form without a date next to the signature.
- Submitting an incomplete form: the form states that the Comptroller's office returns incomplete forms.
- Having someone sign who is not an individual listed on the most recent Public Information Report or Ownership Information Report, without attaching written proof of authorization.
- Using a legal entity as the signer; the listed officers, directors, members, general partners, managers and trustees must be individuals.
- Omitting the periods for crude oil or natural gas access, or writing them in the wrong format; the instructions call for YYMM (monthly filers) or YY (annual filers).
- Not limiting the tax type field when you want only one account type: crude oil and natural gas access covers both purchaser and producer accounts unless you write a limit such as "natural gas producer".
- Leaving the expiration blank without meaning to: with no date selected, the authority continues until the Comptroller's office receives your written revocation.
- Submitting a Crude Oil and Natural Gas LPOA signed more than 12 months before submission.
Frequently asked questions
What is Form 01-137, Limited Power of Attorney?
It is the Texas Comptroller of Public Accounts form a taxpayer uses to appoint an agent, such as an attorney, accountant or other representative, to act before the Comptroller's office on tax matters. It cites Texas Tax Code Section 111.023.
Who can sign a limited power of attorney for a business?
Individuals listed as officers, directors, members, general partners or managers on the most recent Public Information Report, or as general partners or trustees on the most recent Ownership Information Report. Others authorized under governing documents must attach written proof.
How long does Form 01-137 stay in effect?
It takes effect on the signature date and continues until the date you write on the form or until you revoke it in writing. If you choose no expiration date, the Comptroller's office may keep acting under it until it receives your written revocation.
Will the Comptroller accept the form without a signature date?
No. The form states that if the taxpayer, or the officer, director or authorized employee signing for the taxpayer, fails to date the signature, the Comptroller's office will not accept it. Incomplete forms are also returned.
Does appointing an agent make the agent responsible for my returns?
No. By signing, you acknowledge that using an agent does not relieve you of your responsibility to file accurate reports and returns, and that you are ultimately responsible for the accuracy of anything your agent files for you.
How do I revoke a crude oil or natural gas LPOA?
The instructions say the taxpayer may send an email to [email protected]. For questions on the Crude Oil and Natural Gas version, you can also call 800-531-5441 ext. 3-4455.
Can I fill out Form 01-137 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send the form to the Comptroller; you deliver it through the Comptroller's channels.
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