1513--0014 Laws and Regs.

-5-

1513-0014

26 U.S.C.

Sec. 6061. Signing of returns and other documents

(a) General rule

Except as otherwise provided by subsection (b) and sections 6062 and 6063, any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the

Secretary.

(b) Electronic signatures

(1) In general

The Secretary shall develop procedures for the acceptance of

signatures in digital or other electronic form. Until such time as

such procedures are in place, the Secretary may--

(A) waive the requirement of a signature for; or

(B) provide for alternative methods of signing or

subscribing, a particular type or class of return, declaration,

statement, or other document required or permitted to be made

or written under internal revenue laws and regulations.

(2) Treatment of alternative methods

Notwithstanding any other provision of law, any return,

declaration, statement, or other document filed and verified,

signed, or subscribed under any method adopted under paragraph

(1)(B) shall be treated for all purposes (both civil and criminal,

including penalties for perjury) in the same manner as though

signed or subscribed.

(3) Published guidance

The Secretary shall publish guidance as appropriate to define

and implement any waiver of the signature requirements or any

method adopted under paragraph (1).

(Aug. 16, 1954, ch. 736, 68A Stat. 748; Pub. L. 94-455, title XIX,

Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-206, title II, Sec. 2003(a), July 22, 1998, 112 Stat. 724.)

27 CFR

Sec. 1.30 Power of attorney; Form 5000.8 (1534).

If the application and other documents in support of such

application are signed by an attorney in fact of an individual,

partnership, association, or corporation, or by one of the members of a

copartnership or association, or, in the case of a corporation by an

officer or other person not authorized by the corporation's bylaws or by its board of directors to sign such applications and supporting

documents, the applications must be supported by a duly authenticated

copy of the power of attorney conferring authority upon the person

signing the documents to execute the same. Such powers of attorney will be executed on Form 5000.8 (1534).

(Approved by the Office of Management and Budget under control number

1513-0014)

[T.D. ATF-373, 61 FR 26098, May 24, 1996, as amended by T.D. ATF-416, 64 FR 49985, Sept. 15, 1999]

Sec. 17.105 Filing of powers of attorney.

(a) Surety companies. The surety company shall prepare and submit

with each bond, and with each consent to changes in the terms of a bond, a power of attorney in accordance with Sec. 17.6, authorizing the agent or officer who executed the bond or consent to act in this capacity on behalf of the surety. The power of attorney shall be prepared on a form provided by the surety company and executed under the corporate seal of the company. If other than a manually signed original is submitted, it shall be accompanied by certification of its validity.

(b) Principal. The principal shall execute and file a power of

attorney, in accordance with Sec. 17.6, for every person authorized to

execute bonds on behalf of the principal.

(Sec. 1, Pub. L. 97-258, 96 Stat. 1047 (31 U.S.C. 9304, 9306))

Sec. 18.26 Powers of attorney.

The proprietor shall execute and file a Form 1534 (5000.8) for every person authorized to sign or to act on behalf of the proprietor. (Not required for persons whose authority is furnished in the application.)

(Approved by the Office of Management and Budget under control number

1513-0014)

[T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996]

Sec. 19.156 Powers of attorney.

The proprietor shall execute and file with the appropriate TTB

officer a Form 1534 (5000.8) for each person authorized to sign or to

act on behalf of the proprietor. (Not required for persons whose

authority is furnished in the application for registration.)

(See 201, Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C. 5172))

Sec. 19.917 Powers of attorney.

The proprietor of a large plant shall execute and file with the

appropriate TTB officer a Form 1534 (5000.8), in accordance with

instructions on the form, for each person authorized to sign or act on

behalf of the proprietor (Not required for persons whose authority is

furnished in the application).

(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C. 5271))

Sec. 20.53 Powers of attorney.

An applicant or permittee shall execute and file a Form 1534, in

accordance with the instructions on the form, for each person authorized to sign or to act on behalf of the applicant or permittee. Form 1534 is not required for a person whose authority is furnished in accordance with Sec. 20.42(a)(10).

Sec. 22.53 Powers of attorney.

An applicant or permittee shall execute and file a Form 1534, in

accordance with the instructions on the form, for each person authorized to sign or to act in its behalf. Form 1534 is not required for persons whose authority is furnished in accordance with Sec. 22.42(a)(10).

Sec. 24.116 Powers of attorney.

The proprietor shall file with the appropriate TTB officer a power

of attorney for each person authorized to sign or to act on behalf of

the proprietor as an attorney-in-fact. A power of attorney is not

required for any person whose authority has been furnished in the

application. If not limited in duration, the power of attorney will

continue in effect until written notice of revocation is received by the appropriate TTB officer or operations are terminated.

(Approved by the Office of Management and Budget under control number

1513-0009)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,

64 FR 13683, 13685, Mar. 22, 1999]

Sec. 24.150 Powers of attorney.

Each bond, and each consent to changes in the terms of a bond, will

be accompanied by a power of attorney whereby the surety authorizes the

agent or officer who executed the bond or consent to act on behalf of

the surety. The appropriate TTB officer may require additional evidence

of the authority of the agent or officer of the surety to execute the

bond or consent. The power of attorney will be prepared on a form

provided by the surety and executed under the corporate seal of the

surety. If the power of attorney is other than a manually signed

original, the appropriate TTB officer may require a certification of

validity. (July 30, 1947, Ch. 390, Pub. L. 80-280, 61 Stat. 648, as

amended (26 U.S.C. 6, 7))

(Approved by the Office of Management and Budget under control number

1513-0009)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,

64 FR 13683, Mar. 22, 1999]

Sec. 25.65 Power of attorney.

The brewer shall execute and file a Form 1534 (5000.8) for each

person authorized to sign or act on behalf of the brewer. The Form 1534

(5000.8) is not required for persons whose authority is furnished in the Brewer's Notice, Form 5130.10.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (26 U.S.C. 5401))

Sec. 40.68 Power of attorney.

If the application for permit or any report, return, notice,

schedule, or other document required to be executed is to be signed by

an individual (including one of the partners for a partnership or one of the members of an association) as an attorney in fact for any person, or if an individual is to otherwise officially represent such person, power of attorney on Form 1534 shall be furnished to the appropriate TTB officer. (For power of attorney in connection with conference and practice requirements see subpart E, part 601 of this chapter.) Such power of attorney is not required for persons whose authority is furnished with the corporate documents as required by Sec. 40.63. Form 1534 does not have to be filed again with a appropriate TTB officer where such form has previously been submitted to that appropriate TTB officer and is still in effect.

[T.D. 6840, 30 FR 9310, July 27, 1965. Redesignated at 40 FR 16835, Apr. 15, 1975]

Sec. 40.393 Power of attorney.

If the bond or any other document required under this part is signed by an attorney in fact for an individual, partnership, association, company, or corporation, by one of the partners for a partnership, or by one of the members of an association, a power of attorney on TTB Form 1534 (5000.8) shall be furnished to the appropriate TTB officer. If such bond or other document is signed on behalf of a corporation by an officer thereof, it must be supported by duly authenticated extracts of the stockholders' meeting, by-laws, or directors' meeting authorizing such officer to execute such document for the corporation. TTB Form 5000.8 or support of authority does not have to be filed again with a appropriate TTB officer where such form or support has previously been submitted to that appropriate TTB officer and is still in effect.

(72 Stat. 1421; 26 U.S.C. 5711)

Sec. 41.196 Power of attorney.

If the application for permit or any report, return, notice,

schedule, or other document required to be executed is to be signed by

an individual (including one of the partners for a partnership or one of the members of an association) as an attorney in fact for any person, or if an individual is to otherwise officially represent such person, power of attorney on Form 1534 must be furnished to the appropriate TTB officer. (For power of attorney in connection with conference and practice requirements see subpart E, part 70 of this chapter.) Such power of attorney is not required for persons whose authority is furnished with the corporate documents as required by Sec. 41.194. Form 1534 does not have to be filed again with the appropriate TTB officer if such form has previously been submitted to TTB and is still in effect.

[T.D. ATF-422, 64 FR 71951, Dec. 22, 1999. Redesignated and amended by

T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

Sec. 44.87 Power of attorney.

If the application for permit or other qualifying documents are

signed by an attorney in fact for an individual, partnership,

association, company, or corporation, or by one of the partners for a

partnership, or by an officer of an association or company, or, in the

case of a corporation, by an officer or other person not authorized to sign by the corporate documents described in Sec. 44.83, power of attorney conferring authority upon the person signing the documents shall be manifested on Form 5000.8 in accordance with its instructions.

[25 FR 4716, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,

as amended by T.D. ATF-480, 67 FR 30802, May 8, 2002]