Apr72026
Probate Q&A Series

Can the estate hire a tax professional to request the deceased person’s tax records using a power of attorney form? – NC

Short Answer

Usually yes, but in North Carolina the authority comes from the estate’s personal representative, not from the deceased person’s old power of attorney. After qualification, the personal representative may hire and pay professionals, including an accountant or tax advisor, to help administer the estate. For IRS records, the tax professional generally needs the estate’s authorization and the IRS may also require proof that the personal representative has been appointed.

Understanding the Problem

In North Carolina probate, the main question is whether the personal representative handling a decedent’s estate can authorize a tax professional to obtain the decedent’s tax records for estate administration. The issue usually comes up after the estate is opened, when the personal representative needs tax information to identify assets, prepare filings, or respond to delays with the IRS. The answer turns on who has authority to act for the estate and what proof the IRS will accept.

Apply the Law

Under North Carolina law, estate administration is handled through the clerk of superior court, and the personal representative is the person with authority to act for the estate once qualified. That authority is broad enough to include hiring outside help, such as attorneys, accountants, auditors, appraisers, and other agents, so long as the personal representative uses due care and the expense is tied to estate administration. A separate point matters here: a power of attorney signed by the decedent during life does not keep working after death, so post-death tax record requests must be made through the personal representative’s authority and whatever IRS authorization form the agency requires.

Key Requirements

  • Qualified personal representative: The estate must have an executor or administrator who has been appointed and has letters from the clerk.
  • Proper authorization: The tax professional must act under authority given by the personal representative for the estate, not under the decedent’s old lifetime power of attorney.
  • Estate purpose and documentation: The request should relate to estate administration, and the IRS or another agency may require letters, identification numbers, and signed tax authorization forms before releasing records.

What the Statutes Say

Analysis

Apply the Rule to the Facts: The facts describe an estate already being administered through counsel, with signed probate papers, notarized verification, acceptance-of-service paperwork, delays in getting IRS records, and a possible need to track royalty income. In that setting, a North Carolina personal representative can generally retain a tax professional to help obtain and review tax information because tax compliance and asset identification are ordinary parts of estate administration. The key limit is that the authorization must come from the personal representative after appointment, not from any power of attorney the decedent signed before death.

If the IRS is delaying release of records, the tax professional may be able to act more efficiently once the estate provides the signed federal authorization form the IRS requires and proof of the personal representative’s authority. If royalty income or other hard-to-trace assets exist, using both a tax professional and, where needed, an intellectual property attorney can be a reasonable estate expense if the work helps identify, collect, value, or report estate assets. North Carolina practice also expects the personal representative to keep records carefully, including bank statements and supporting documents needed for the clerk’s review of accountings.

That fits with routine probate administration in North Carolina. The personal representative is expected to gather estate information, open and track estate accounts, and file inventories and later accountings with the clerk. Hiring outside professionals is often appropriate when tax records are missing, income streams are unclear, or the estate needs help preparing returns and documenting receipts and disbursements. For more on the fiduciary’s role, see what my responsibilities are as the person handling a probate case and how estate taxes or IRS issues get handled during probate.

Process & Timing

  1. Who files: The personal representative. Where: First with the Clerk of Superior Court in the North Carolina county administering the estate, then with the IRS or North Carolina Department of Revenue as needed. What: Letters Testamentary or Letters of Administration, any required estate tax identification paperwork, and the tax authorization form the agency requires for the hired tax professional. When: As soon as the personal representative is qualified and tax records are needed for the inventory, tax filings, or accountings.
  2. Next, the tax professional submits the authorization and supporting estate documents to request transcripts, prior returns, or account information. Agency processing times vary, and delays are common if signatures, appointment papers, or taxpayer identification details do not match.
  3. Final step and expected outcome/document: the estate receives the requested tax information, uses it to identify assets and income, and includes the resulting receipts, disbursements, and supporting records in the estate’s inventory, annual account, or final account filed with the clerk.

Exceptions & Pitfalls

  • An old durable power of attorney signed by the decedent usually stops at death, so it does not authorize post-death tax record requests on its own.
  • The IRS may reject the request if the estate has not yet opened, the signer is not the qualified personal representative, or the authorization form is incomplete.
  • Professional fees should be reasonable and tied to estate administration because the clerk may review estate expenses when auditing annual or final accounts.
  • Missing monthly bank statements, poor deposit records, or mixing estate funds with other funds can create accounting problems even if the tax request itself is proper.

Conclusion

Yes. In North Carolina, once the personal representative is qualified, the estate can usually hire a tax professional to seek the decedent’s tax records for estate administration, but the authority must come from the personal representative and the agency’s required authorization form, not from the decedent’s old power of attorney. The next step is to file the estate, obtain letters from the clerk, and submit the tax authorization promptly so records can be gathered before the estate accounting deadline.

Talk to a Probate Attorney

If an estate is facing IRS delays, missing tax records, or questions about how to document assets and accountings in North Carolina probate, our firm has experienced attorneys who can help explain the process, required paperwork, and timing. Call us today at 919-341-7055.

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.

Category: Probate Q&A Series
Last Updated: April 7, 2026

Author: Pierce Law

Pierce Law Group is a North Carolina law firm focused on probate administration, real estate partition matters, and surplus funds claims across North Carolina. We know these situations often come with stress, family dynamics, and time-sensitive decisions—so we prioritize clear communication, steady guidance, and a practical plan from day one. Our goal is to make a complicated process feel manageable, while protecting what matters most to you.