2023 October No.16 – Powers of Attorney (POA)


Which power of attorney principal is a “nonresident” entity?

A) Tropical Clothier LLC (a U.S. Virgin Islands registered limited liability company)

B) Fantasy Footware Co. (a corporation registered in Guam)

C) Gray & Gray, PC (a professional corporation registered in the District of Columbia)

D) Adams & Jefferson (an unregistered partnership with a general partner who resides in Maryland)

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The Answer is: B

Citation: 19 CFR 141.31(d)
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