TAX MATTERS

The language conferring authority with respect to tax matters in a statutory durable power of attorney empowers the attorney in fact or agent to: (1) prepare, sign, and file: (A) federal, state, local, and foreign income, gift, payroll, Federal Insurance Contributions Act (26 U.S.C. Chapter 21), and other tax returns; (B) claims for refunds; (C) requests for extensions of time; (D) petitions regarding tax matters; and (E) any other tax-related documents, including: (i) receipts; (ii) offers; (iii) waivers; (iv) consents, including consents and agreements under Section 2032A, Internal Revenue Code of 1986 (26 U.S.C. Section 2032A); (v) closing agreements; and (vi) any power of attorney form required by the Internal Revenue Service or other taxing authority with respect to a tax year on which the statute of limitations has not run and 25 tax years following that tax year; (2) pay taxes due, collect refunds, post bonds, receive confidential information, and contest deficiencies determined by the Internal Revenue Service or other taxing authority; (3) exercise any election available to the principal under federal, state, local, or foreign tax law; and (4) act for the principal in all tax matters, for all periods, before the Internal Revenue Service and any other taxing authority.