Which of the following is NOT a true statement concerning Power of Attorney (POA)?
A. Written notification to the client of the option to pay CBP directly is to be cited within the POA document or be attached to the POA.
B. Brokers are not required to file POA with the Port Director but must retain them and make them available to CBP upon demand.
C. The name of the Broker on the POA must match the name on the Broker’s license. If the Broker has been approved to use a trade or fictitious name, the Broker’s name must be included on the POA followed by “doing business as” the approved trade or fictitious name.
D. POA must be retained until revoked. Letters of Revocation must be retained for 3 years after the date of revocation or 2 years after the date the client ceases to be an active client.
E. POA issued by a partnership shall be limited to a period not to exceed 2 years from the date of execution.
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The Answer is: D
Citation: 19 CFR 111.23 (b)
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