Code of Federal Regulations · Section
§ 25.99 — Filing Powers Of Attorney
27 C.F.R. § 25.99
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Each bond, continuation certificate, and each consent of surety will be accompanied by a power of attorney authorizing the agent or officer to execute the document. The power of attorney will be prepared on a form provided by the surety company and executed under the corporate seal of the company. If the power of attorney submitted is other than a manually signed original, it will be accompanied by a certificate of its validity.
Authorizing Statute
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Definitions26 U.S.C. § 5002
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Definitions31 U.S.C. § 9301