Common use of Power of attorney requirements Clause in Contracts

Power of attorney requirements. To sign the submission or to appear before the Service in connection with the submission, the Plan Sponsor's representative must comply with the requirements of section 9.02(11) and (12) of Rev. Proc. 2008-4, 2008-1 I.R.B. 121, and submit Form 2848 Power of Attorney and Declaration of Representative. A Form 2848 that designates a representative not qualified to sign Part II of the Form 2848, e.g., an unenrolled return preparer, will not be accepted. A Plan Sponsor may authorize an individual, such as an unenrolled return preparer, to inspect or receive confidential information using Form 8821 Tax Information Authorization (See Form 8821 and Instructions.) However, see section 10.10 for special rules relating to Anonymous Submissions.

Power of attorney requirements. To sign the submission or to appear before the Service in connection with the submission, the Plan Sponsor's representative must comply with the requirements of section 9.02(11) and (12) of Rev. Proc. 20082006-4, 20082006-1 I.R.B. 121132, and submit Form 2848 Power of Attorney and Declaration of Representative. A Form 2848 that designates a representative not qualified to sign Part II of the Form 2848, e.g., an unenrolled return preparer, will not be accepted. A Plan Sponsor may authorize an individual, such as an unenrolled return preparer, to inspect or receive confidential information using Form 8821 Tax Information Authorization (See Form 8821 and Instructions.) However, see section 10.10 for special rules relating to Anonymous Submissions.)