Fillable Fms Form 231 - General Power Of Attorney (Page 2 of 2) in pdf

INSTRUCTIONS FOR FMS FORM 231 – READ CAREFULLY

See 31 CFR Part 240 for more information

1(a). This general power of attorney may be used for the endorsement and collection of checks drawn on

the United States Treasury in payment of principal or interest on public debt obligations or obligations

guaranteed by the United States, tax refunds and payment for goods and services.

1(b). This general power of attorney form should not be used by taxpayers and/or their representatives to

authorize the Internal Revenue Service to mail tax refund checks to anyone other than the taxpayer.

See 26 CFR 601.506(c).

1(c). For all other classes of payments (but subject to the limitations concerning the mailing of Internal

Revenue refund checks contained in 26 CFR 601.506(c)), a specific power of attorney (FMS Form

232) is required; however, a special power of attorney (FMS Form 233) naming an attorney in fact,

and reciting that it is not given to carry into effect an assignment of the right to receive the payment,

either to the attorney in fact or to any other person, may also be used.

2(a). Where desirable or where required by foreign, state or local law this power of attorney should be

acknowledged before a notary public or other officer authorized by law to administer oaths generally.

If in a foreign country, the acknowledgment should be made before a United States diplomatic or con-

sular representative. If such an officer is not available, it may be acknowledged before a notary or other

officer authorized to administer oaths, but his official character and jurisdiction must be certified by a

United States diplomatic or consular officer, under the seal of his office.

2(b). Where the power of attorney is acknowledged pursuant to paragraph 2(a), the seal of the attesting

officer must always be impressed (or stamped) provided, however, that where acknowledgments before

a notary public, or other officer authorized by law to administer oaths, are not thus authenticated by

the official impression seal of such officer, the power should be accompanied by a certificate from the

proper official showing that the officer was in commission on the date of the acknowledgment. The

date when the officer’s commission expires should appear in any event. If a certificate is furnished, such

certificate should show the dates of the beginning and expiration of the officer’s commission, and such

period of commission should include the date of acknowledgment of the power.

2(c). Notwithstanding the foregoing, persons subject to military jurisdiction may acknowledge powers of

attorney before officers specially designated for that purpose pursuant to law.

This power of attorney is revoked by the death or incompetence of the grantor and may also be revoked

by notice from the grantor to the parties concerned. Notice of revocation to the Treasury will not

ordinarily serve to revoke the power.

If it is desired that checks be mailed to the attorney instead of to the payee, formal notice of change in

the post-office address, identifying the checks affected, should be forwarded to the administrative

office that authorized issuance of the checks.

POWERS OF ATTORNEY NEED NOT BE FILED WITH THE UNITED STATES TREASURY.

Fms Form 231 - General Power Of Attorney Page 2