General Disclosure/Representation Authorization Form

A taxpayer may use Form 285 to authorize the department to release confidential information to the taxpayer’s Appointee. The department may have to disclose confidential information to fully discuss tax issues with, or respond to tax questions by, the Appointee. A taxpayer may also use Form 285 to grant additional powers to the Appointee, up to and including a power of attorney.

September 2024 updates:

• In Section 1: Added checkbox options under AZ Tax License types to include TPT, Liquor, Bingo, Tobacco, and Marijuana Excise. In the prior version of the form, this field asked only for a taxpayer’s TPT license number. Now taxpayers can select and provide any of their AZ tax license numbers. 
• In Section 3: Updated field to "Other tax type." In the prior version of the form, this field was labeled as “Other (e.g. Luxury Tax).”   
• Updated references to the Arizona Supreme Court Rules and ADOR GTP 18-1 throughout the form and instructions.