The Declaration of Representative Accompanying a Power of Attorney Must

Multiple Choice

The declaration of representative accompanying a power of attorney must be signed under penalties of perjury with the representative declaring that

A) the taxpayer is aware of the Circular 230 regulations.
B) the representative has never been under suspension or disbarment from practice before the Internal Revenue Service
C) the representative is authorized to represent the taxpayer identified in the power of attorney for the matters specified therein
D) the taxpayer is unable to represent himself or herself.