5000.8 Power of Attorney

OMB No. 1513-0014 (08/31/06)

DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

POWER OF ATTORNEY
(Please read instructions on back before completing this form)
1. PRINCIPAL (Name of Partnership, Corporation, Association, Estate or 2. BUSINESS IN WHICH ENGAGED
Individual)
3.

ADDRESS (Number, Street, City, State, and ZIP Code)

4.

TAXPAYER IDENTIFICATION NUMBER (Employer Identification
Number, Social Security Number)

6.

NAME OF APPOINTED ATTORNEY

7.

ADDRESS (Number, Street, City, State, and ZIP Code)

8.

The above named principal, engaged in the business shown, has appointed the above-named attorney to: (See Instruction 2)

5.

PERMIT NUMBER / REGISTRY NUMBER (If applicable)

(a) Execute for him all applications, notices, bonds, tax returns, and other instruments, claims, offers in compromise, letters, writings, and papers, and
to act for him in dealing with the Alcohol and Tobacco Tax and Trade Bureau (TTB) in connection with matters relating to the laws and regulations
administered by it. The principal authorizes the attorney named above to receive on his behalf any and all notices, papers, and letters from the
Alcohol and Tobacco Tax and Trade Bureau in connection with all such matters, and grants him full power and authority to do all that is essential in
and about the premises, as duly as the principal could do if personally present, with full power of substitution and revocation. The principal hereby
ratifies and confirms all that the attorney shall lawfully do or cause to be by virtue of this appointment.
(b)

9.

The power is to apply to the following. (If authority is restricted to a particular factory, plant, premises, etc., give name as: Distilled Spirits Plant,
Tobacco Products Factory, Tobacco Export Warehouse, etc., and address and registry number: or, if a Wholesale Liquor Dealer, SDA or Tax-Free
Alcohol User, etc., give permit number)

10. SIGNATURE OF APPOINTED ATTORNEY
EXECUTION (See Instruction 3)
11. SIGNATURE IFPRINCIPAL IS INDIVIDUAL (Signature of Principal)

12. SIGNATURE IF PRINCIPAL IS PARTNERSHIP, ESTATE, CORPORATION, OR ASSOCIATION
Under penalties of perjury, I declare that I have the authority to execute this power of attorney on behalf
of the principal.
Signature
Title
Date
Signature

Title

Date

Signature

Title

Date

Signature

Title

Date

13. ATTESTATION BY SECRETARY OF CORPORATION OR ASSOCIATION

TTB F 5000.8 (5/2005)

DATE

14. SEAL OF CORPORATION OR
ASSOCIATION (If there is no seal,
attach a certified copy of a resolution
duly passed by the board of directors
authorizing the execution of the power of
attorney and check the box shown
below.)

No Seal

15A. ACKNOWLEDGMENT

15. ACKNOWLEDGMENT, WITNESSING, OR DECLARATION (Complete 15A, 15B, or 15C)
15B. WITNESSING

The above-named person(s) signing as or for the principal(s)
appeared before me today and acknowledged this power of attorney
as his/her/their voluntary act and deed. The notarial seal must be
affixed unless a seal is not required under the laws of the State where
the power of attorney is executed.
Signature of Notary or Other Officer
NOTARIAL SEAL
(If required)
Date
Title

This power of attorney was signed by or for the principal(s) by a person
or persons known to, and in the presence of, the two disinterested witnesses whose signatures appear below:

Signature of Witness

Date

Signature of Witness

Date

15C. DECLARATION by attorney, certified public accountant or enrolled practitioner who is granted the power of attorney by this form.
I declare that I am aware of the regulations of 31 CFR Part 8, that I am not currently under suspension or disbarment from practice before the
Alcohol and Tobacco Tax and Trade Bureau and that I am currently: (Check applicable box)
A member in good standing of the bar of the highest court of1
Qualified to practice as a certified public accountant in1
Enrolled to practice before the Alcohol and Tobacco Tax and Trade Bureau, Enrollment Number:

1

Signature

Insert Name of State, Possession, or District of Columbia.

DATE RECEIVED FOR FILING

DATE RECEIVED FOR FILING

RESERVED FOR THE ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)
DISTRICT
RECEIVED BY (Signature and Title)

TTB OFFICE

RECEIVED BY (Signature and Title)

INSTRUCTIONS
1.

GENERAL. This form is filed with each TTB office in which the
appointed attorney is to represent the principal.

2.

ITEM 8. A full power of attorney is granted by paragraph 8 (a). The
power of attorney may be limited or restricted by deleting all of paragraph 8 (a) and listing the specific powers to be conferred in section
8 (b).

3.

EXECUTION. This form shall be signed by or on behalf of the principal(s) as follows:
(a) INDIVIDUAL by his or her completion of item 11.
(b) PARTNERSHIP LLP by completion of item 12 by all partners, or
one partner who attaches his authorization to act on behalf of all
the partners unless this authorization is provided by State law.
(c) CORPORATION LLC or ASSOCIATION by completion of items 12,
13 and 14. If the secretary signs in item 12, another officer, preferably the president, vice-president, or treasurer, must also sign in
item 12.
(d) ESTATE by completion of item 12 by the executor or administra
tor and attaching other such documents as may be required by
TTB.

4.

FILING. This form shall be completed in duplicate, unless otherwise
required, and submitted to the Director, National Revenue Center,
550 Main St., Rm. 8002, Cincinnati, OH 45202. The original with any
attachments will be retained by the Director, National Revenue Center,
and all other copies will be returned to the principal. If the power of
attorney is applicable to more than one business establishment,
additional copies must be submitted for each. The additional
copies will be filed in the same manner as when the power of attorney
relates to only one establishment or business. Copies reproduced by
photographic process need not be certified as copies of the original.

5.

ORIGINAL OF A RULING. Alcohol and Tobacco Tax and Trade
Bureau will give to an appointed attorney the original of a ruling
concerning the principal about TTB matters if a statement is made to
that effect in item 8 (b).

6.

REVOCATION. A power of attorney remains in effect until revoked
by the principal in written notice to the Director, National Revenue
Center.

7.

RULES. All persons representing clients before the Alcohol and
Tobacco Tax and Trade Bureau must comply with the regulations
governing representation (26 CFR Part 601 or those regulations as
recodified in 27 CFR Part 71) and any other applicable rules and
statutes.
PAPERWORK REDUCTION ACT NOTICE

This request is in accordance with the Paperwork Reduction Act of 1995.
The information collection is used by TTB to ensure that only duly authorized individuals are signing documents. The information is voluntary.
The estimated average burden associated with this collection of information is 30 minutes per respondent or recordkeeper, depending on
individual circumstances. Comments concerning the accuracy of this
burden estimate and suggestion for reducing this burden should be
addressed to Reports Management Officer, Regulations and Procedures
Division, Alcohol and Tobacco Tax and Trade Bureau, Washington, DC
20220.
An agency may not conduct or sponsor, and a person is not required to
respond to, a collection of information unless it displays a currently valid
OMB control number.

TTB F 5000.8 (5/2005)