A power of attorney allows one person, the attorney-in-fact, to perform actions for another person, the principal. The attorney-in-fact can do whatever the power of attorney document specifies. You can end these powers by revoking the power of attorney, but you must send notice of the revocation of powers to each place that had the power of attorney on file, such as your bank or your attorney's office. Neither the attorney-in-fact nor a third party can be held liable in court for their actions if they weren't notified of the revocation under California law.
Check the original power of attorney for instructions for preparing a revocation. California law allows for revocation by following any requirements shown on the original power of attorney. Follow the steps in the power of attorney to prepare a document to revoke the powers.
Prepare a revocation yourself if the power of the attorney doesn't specify how to revoke powers. California allows revocations by written statements. Include the date of the original power of attorney, your name, the attorney-in-fact's name and a statement indicating you're revoking the powers. Sign the paper and have your signature notarized.
Make copies of the revocation paper. Make one copy for each place that has the attorney on file, a copy for yourself and a copy for the attorney-in-fact.
Write a notice to the attorney-in-fact. Include a copy of the revocation paper. Send the notice and copy to the attorney-in-fact in fact by certified mail, return receipt.
Write a notice of the revocation of powers for each place that had the power of attorney on file. Send the notice with a copy of the revocation by certified mail, return receipt.
Get the Power of Attorney Declaration for the California Franchise Tax Board (Form 3520) if you filed the power of attorney with the state income tax board. Go to the official website of the California Franchise Tax Board to download and print the form.
Fill out Form 3520. You need your name, address and Social Security number, and the name and address of the representative. Don't check any boxes, but sign and date the form. Write "Revoke" across the top of the first page. Attach a copy of the POA on file with the tax board to the back of Form 3520.
Mail Form 3520 with the POA attached to the State of California Franchise Tax Board.
Tips & Warnings
If you don't have the POA you filed with the tax board, you can sent a signed statement revoking the POA to the tax board instead. Include your name, address and Social Security number, and the name and address of the representative.
If you don't send the power of attorney revocation notice by certified mail with a return receipt, you don't have proof notice was given to the attorney-in-fact or any third parties.
References & Resources
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