Authorization of Agent

This graphic presents the format necessary for the foreign trust to authorize a U.S. person to act as its agent under section 6048(b).

Lines detailing that the trust is authorizing the U.S agent solely for purposes of sections 7602, 7603, and 7604 of the Internal Revenue Code with respect to any request to examine records or produce testimony related to the proper treatment of amounts required to be taken into account under the rules of section 6048(b)(2)(A) or to any summons for such records or testimony are followed by lines on which to enter the signature and title of the trustee, the date, and the taxpayer identification number and address of the trustee; constituting the trust's authorization of the agent, and certification of authority to do so.

This is followed by lines on which to enter the signature and title of the agent, the date, and the taxpayer identification number and address of the agent; constituting the agent's acceptance of the appointment to act as agent, and certification of authority to do so.