[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.6]

[Page 280-281]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 17_DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING 
NONBEVERAGE PRODUCTS--Table of Contents
 
                      Subpart A_General Provisions
 
Sec. 17.6  Signature authority.

    No claim, bond, tax return, or other required document executed by a 
person as an agent or representative is acceptable unless a power of 
attorney or other proper notification of signature authority has been 
filed with the ATF office where the required document

[[Page 281]]

must be filed. The appropriate ATF officer with whom the claim or other 
required document is filed may, when he or she considers it necessary, 
require additional evidence of the authority of the agent or 
representative to execute the document. Except as otherwise provided by 
this part, powers of attorney shall be filed on ATF Form 1534 (5000.8), 
Power of Attorney. Notification of signature authority of partners, 
officers, or employees may be given by filing a copy of corporate or 
partnership documents, minutes of a meeting of the board of directors, 
etc. For corporate officers or employees, ATF Form 5100.1, Signing 
Authority for Corporate Officials, may be used. For additional 
provisions regarding powers of attorney, see Sec. 17.105 and 26 CFR 
part 601, subpart E.