Form TTB F 5000.8 TTB F 5000.8 Power of Attorney

OMB No. 1513-0014 (01/31/2013)

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

POWER OF ATTORNEY
(Please read instructions before completing this form)
1.

PRINCIPAL (Name of Partnership, Corporation, Association, Limited
Liability Company, Estate, or Individual)

2.

BUSINESS IN WHICH ENGAGED

3. ADDRESS (Number, Street, City, State, ZIP Code), TELEPHONE NUMBER, AND E-MAIL ADDRESS

PERMIT NUMBER / REGISTRY NUMBER (If applicable)

4.

PRINCIPAL'S EMPLOYER IDENTIFICATION NUMBER (Employer
Identification Number or Social Security Number)

6.

NAME, TELEPHONE NUMBER, AND E-MAIL ADDRESS 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.

(a) Execute for him/her all applications, notices, bonds, tax returns, tax information disclosure authorizations, and other instruments, claims, offers in
compromise, letters, writings, and papers, and to act for him/her 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/her 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/her 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 must lawfully do or cause to be by virtue of this appointment.
(b) Authorization limited to:

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; or
if this Power of Attorney may be used for manufacturing or importing firearms or ammunition, etc., give permit number.)
10. SIGNATURE OF APPOINTED ATTORNEY
EXECUTION (See Instruction 3)
11. SIGNATURE IF PRINCIPAL IS INDIVIDUAL (Signature of Principal)

12. SIGNATURE IF PRINCIPAL IS PARTNERSHIP, LIMITED LIABILITY PARTNERSHIP (LLP), ESTATE,

CORPORATION, LIMITED LIABILITY COMPANY (LLC), 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

TTB F 5000.8 (04/2011)

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DATE

13. Seal of Corporation, Association, or LLC (A
corporation, association or LLC will impress
their seal below if they have one. If there is no
seal, check the “Not Applicable box”. The
person(s) signing in Items 11 or 12 must have
been granted signing authority (other than
Power of Attorney) on another document
previously approved or accepted by TTB).
Not Applicable

14a . ACKNOWLEDGMENT

14. ACKNOWLEDGMENT, WITNESSING, OR DECLARATION (Complete 14a, 14b, or 14c)
14b . 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.

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 Notary or Other Officer
NOTARIAL SEAL
(If required)
Date
Title

Signature of Witness

Date

Signature of Witness

Date

14c. DECLARATION by attorney or certified public accountant 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 of 1
Qualified to practice as a certified public accountant in 1
Printed Name
1

Signature

Insert Name of State, Possession, or District of Columbia
FOR TTB USE ONLY

DATE RECEIVED FOR FILING

RECEIVED BY (Signature and Title)

TTB OFFICE

INSTRUCTIONS
1.

GENERAL. This form is filed with TTB to show 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 must be signed by or on behalf of the principal(s) as follows:

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. The 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.

(a) INDIVIDUAL by his or her completion of item 11.
(b) PARTNERSHIP, LIMITED LIABILITY PARTNERSHIP (LLP) by
completion of item 12 by all partners, or one partner who attaches
his/her authorization to act on behalf of all the partners unless this
authorization is provided by State law.
(c) CORPORATION or ASSOCIATION by completion of items 12 and 13,
an officer authorized by supporting corporate or organizational
documents (preferably the president, vice-president, or treasurer; or
LLC member or manager), must sign in item 12.
(d) ESTATE by completion of item 12 by the executor or administrator and attaching other such documents as may be required by
TTB.
(e) LIMITED LIABILITY COMPANY (LLC) by completion of item 12 by
all members or managers, or one member or manager who
attaches his/her authorization to act on behalf of the LLC.
4.

FILING. This form must be completed in duplicate, unless otherwise
required, and submitted to the Director, National Revenue Center,
550 Main St, Ste. 8002, Cincinnati, OH 45202-5215. 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.

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 s for reducing this burden should be
addressed to the Reports Management Officer, Regulations and Rulings
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 current, valid
OMB control number.

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TTB F 5000.8 (04/2011)