While a valid Power of Attorney under state law should suffice, the IRS really prefers to see an executed federal form 2848 (downloads as a pdf), assuming that there is no issue of capacity or other reason not to submit the form 2848.

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There is some analysis from Forrester here, while my colleague Kashmir Hill talks about some very valid security and power issues here.

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He disagreed on whether it was a valid exercise of Congressional power, however, in essence accusing the other two of punting.

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Indeed, the government argues that the existing mandate should be upheld as a valid exercise of the taxing power.

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Yet even if the government loses that argument, there is little doubt that Congress has the authority to fix the law to make it a valid exercise of the taxing power.

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Such a transient but decisive use of air power would be supported by the many valid U.N.

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