someone as your power of attorney does not relieve you of your tax obligations. Delegating authority or substituting another representative must be specifically stated on line 4. However, the authority granted to a power of attorney may not exceed that allowed under SC Code Section 12-60-90. See South Carolina Revenue Procedures 92-4 and 92-6. The power to sign tax returns can only be grantedinlimitedsituations.SeeLine4-Actsauthorizedformoreinformation. Filing the Power of Attorney
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