Which of the following statements is INCORRECT regarding a power of attorney?
A. A power of attorney must be legible.
B. A power of attorney must identify a Grantor and a Grantee.
C. A power of attorney may be completed on CBP Form 5291 “Power of Attorney.”
D. A power of attorney must identify only nonresident principals.
E. A power of attorney must include the statement to accept service of process against a nonresident principal.
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The Answer is: D
Citation: 19 CFR 141.31 (d)
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