Exhibit 3.21.263-12(2) displays page two of Form 2848, Power of Attorney and Declaration of RepresentativeLine 5b is for Specific acts not authorized.Line 6 is for Retention/revocation of prior power(s) of attorney.Line 7 is for the signature of the taxpayer, date, and title (if applicable). A comment box states; Thumbprint or X with witness signature IS acceptable, a hand-printed signature IS acceptable, electronically signed, electronically printed, or stamped signature is NOT acceptable. A note states electronic signatures are only acceptable when the Form 2848 is submitted online at irs.gov.Part II is labeled Declaration of Representative. It states Under penalties of perjury, by my signature below, I declare that:I am not currently suspended or disbarred from practice before the Internal Revenue ServiceI am subject to regulations contained in Circular 230I am authorized to represent the taxpayer identified in Part 1 for the matters specified there, I am one of the following: a- attorneyb- Certified Public Accountantc- Enrolled Agentd- Officere- Full Time Employeef- Family member: a member of the taxpayer's immediate family (for example, spouse, parent, child, grandparent, grandchild, stepparent, stepchild, brother, or sister) g- Enrolled Actuaryh- Unenrolled Return Preparerk- Qualifying Student or Law Graduater- Enrolled Retirement Plan Agent A statement in bold text declares: If this declaration of representative is not completed, signed, and dated, the IRS will return the Power of Attorney. Representatives must sign in the order listed in Part 1, Line 2.Boxes with lines for entry below are headed Designation -insert above letter (a-r); Licensing jurisdiction (state) or other licensing authority (if applicable); Bar, license, certification, registration, or enrollment number (if applicable); Signature; Date.A comment box appears in the middle of the second page states: If Form 2848 is valid: enter the POA name and valid POA in Remarks; Invalid: enter in Remarks the name and why the POA is invalid.A comment box at the bottom of the second page states: Part II requirements: Representative's designation, Representative's signature, Representative's signature date, and Additional requirements based on designation. Designation f requires that the relationship to the applicant be provided and that the relationship indicate an immediate family member (e.g., spouse, parent, child, grandparent, sister, stepchild). If another relationship is listed (e.g., aunt, nephew, cousin), Form 2848 is valid ONLY if court-appointed guardianship papers are provided.