New York State Department of Taxation and Finance 
                                                     New York City Department of Finance

                                                     Power of Attorney

Read Form POA-1-I, Instructions for Form POA-1, before completing. These instructions explain how the information entered on this power 
of attorney (POA) will be interpreted and the extent of the powers granted.
1.  Taxpayer information (Taxpayer(s) must sign and date this form - please print or type.)
  Taxpayer’s name                                                                                      Taxpayer’s identification number (see instructions)

  Spouse’s name (if joint tax return)                                                                  Spouse’s SSN (if applicable)

  Mailing address                                              City                                                 State                  ZIP code

  Spouse’s mailing address (if different from above)           City                                                 State                  ZIP code

The taxpayer(s) named above appoints the individual(s) named below as the taxpayer’s or taxpayers’ attorney(s)-in-fact:
2.  Representative information (Representative(s) must complete section 8 on page 4 of this form.)
  Representative’s name                                                                 Telephone number                         Fax number
                                                                                        (      )                                 (      )
  Mailing address (include firm name, if any)                                           Representative’s NYTPRIN ( if applicable)

  City                                                 State   ZIP code                 E-mail address

  Representative’s name                                                                 Telephone number                         Fax number
                                                                                        (      )                                 (      )
  Mailing address (include firm name, if any)                                           Representative’s NYTPRIN ( if applicable)

  City                                                 State   ZIP code                 E-mail address

  Representative’s name                                                                 Telephone number                         Fax number
                                                                                        (      )                                 (      )
  Mailing address (include firm name, if any)                                           Representative’s NYTPRIN ( if applicable)

  City                                                 State   ZIP code                 E-mail address

to represent the taxpayer(s) in connection with the following tax matter(s):
3.  Tax matter(s) — For estate tax matters, use Form ET-14, Estate Tax Power of Attorney, instead of this form.
       Type(s) of tax(es)                            Tax year(s), period(s), or transaction(s)                   Notice/assessment/Audit ID number(s)
       (may enter more than one) 

with full power to receive confidential information and to perform any and all acts that the taxpayer(s) can perform with respect to the above specified 
tax matter(s), except for signing tax returns or delegating his/her/their authority (unless specifically authorized; see page 2). If you do not want any 
of the above representative(s) to have full power as described above, attach a signed and dated explanation andXmark an   in this box ..................

                                                                                                                                   029001140094

POA-1 (9/10)      Page 1 of 4

Page 2 of 4      POA-1 (9/10)                                                                                Taxpayer’s identification number

I / We authorize the above representative(s) to sign tax returns for the tax matter(s) indicated above. (If joint return, both taxpayers must sign.)
  Your signature                                            Date            Spouse’s signature                                 Date

I / We authorize the above representative(s) to delegate his/her/their authority to another. (If joint return, both taxpayers must sign.)
  Your signature                                            Date            Spouse’s signature                                 Date

4.  Retention/revocation of prior power(s) of attorney
This power of attorney (POA) only applies to tax matters administered by the New York State Tax Department, the New York City 
Department of Finance, or both. Executing and filing this POA revokes all powers of attorney previously executed and filed with an 
agency for the same tax matter(s) and year(s), period(s) or transaction(s) covered by this document. If there is an existing POA that 
you do not want revoked, attach a signed and dated copy of each POA you want to remain in effect and mark an  X        in this box. .........
5.  Notices and certain other communications
In those instances where statutory notices and certain other communications involving the tax matter(s) listed on page 1 are sent to a 
representative, these documents will be sent to the first representative named in section 2. If you do not want notices and certain other 
communications sent to the first representative, enter the name of the representative designated on page 1 (or on the attached power of 
attorney previously filed and remaining in effect) that you want to receive notices, etc.
                       Representative’s name: _________________________________________________________________
If you do not want notices and certain other communications to go to any representative, enter None on the line above.
6.  Taxpayer signature
If a joint tax return was filed for New York State, New York City, or both, and both spouses request the same representative(s), both spouses 
must sign below.
If the taxpayer named in section 1 is other than an individual: I certify that I am acting in the capacity of a corporate officer, partner 
(except a limited partner), member or manager of a limited liability company, or fiduciary on behalf of the taxpayer, and that I have 
the authority to execute this power of attorney on behalf of the taxpayer.
  IF NOT SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED.
  Signature                                                       Taxpayer’s telephone number   Taxpayer’s fax number          Date
                                                                  (       )                     (           )
  Name of person signing this form (type or print)                                              Title, if applicable

  Spouse’s signature                                              Spouse’s telephone number     Spouse’s fax number            Date
                                                                  (       )                     (           )
                                                                                                                      Affix corporate seal here, if applicable
7.  Acknowledgment or witnessing the power of attorney
This power of attorney must be acknowledged by the taxpayer(s) before a notary public (see next page for acknowledgment formats) 
or witnessed by two disinterested individuals, unless the appointed representative(s) is licensed to practice in New York State as an 
attorney-at-law, certified public accountant, public accountant, or is a New York State resident enrolled as an agent to practice before the 
Internal Revenue Service.
The person(s) signing as the above taxpayer(s) appeared before us and executed this power of attorney.
  Signature of witness                                                      Signature of witness

  Name of witness (type or print)                                Date       Name of witness (type or print)                                  Date

  Mailing address of witness (type or print)                                Mailing address of witness (type or print)

  City                                               State       ZIP code   City                                        State                ZIP code

                                                                                                                       029002140094

Taxpayer’s identification number                                                                 POA-1 (9/10) Page 3 of 4

                                 Acknowledgment — individual
State of                                                        ss:
County of 
On this                          day of                                     ,                    ,  before me personally
came,                            to me known to be the person(s) described in the foregoing power of attorney; 
and he/she/they acknowledged that he/she/they executed the same.

  Signature of notary public                                                     Date

Notary public: affix stamp (or other indication of your notary authority)

                                 Acknowledgment — corporate
State of                                                        ss:
County of 
On this                          day of                                     ,                    ,  before me personally
came,                            to me known, who, being by me duly sworn, did say that he/she is
the                                                                      of                      , the corporation described 
in the foregoing power of attorney; and that he/she signed his/her name thereto by authority of the board of directors of said corporation.

  Signature of notary public                                                     Date

Notary public: affix stamp (or other indication of your notary authority)

                                 Acknowledgment — limited liability company (LLC)
State of                                                        ss:
County of 
On this                          day of                                     ,                    ,  before me personally
came,                            to me known, who, being by me duly sworn, did say that he/she is
a member or manager of the limited liability company described in the foregoing power of attorney; and that he/she is empowered to and 
did execute the same.

  Signature of notary public                                                     Date

Notary public: affix stamp (or other indication of your notary authority)

                                 Acknowledgment — partnership/limited liability partnership (LLP)
State of                         ss:
County of 
On this                          day of                                     ,                    ,  before me personally
came,                            to me known, who, being by me duly sworn, did say that he/she is 
a partner of the partnership described in the foregoing power of attorney; and that he/she is empowered to and did execute the same.

  Signature of notary public                                                     Date

Notary public: affix stamp (or other indication of your notary authority)

                                                                                                 029003140094

Page 4 of 4 POA-1 (9/10)                                                      Taxpayer’s identification number

8.  Declaration of representative(s) (to be completed by each representative)
I agree to represent the above named taxpayer(s) in accordance with this power of attorney. I affirm that my representation will not violate 
the provisions of the Ethics in Government Act or section 2604(d) of Chapter 68 of the New York City Charter restricting appearances by a 
former government employee before his or her former agency. I have read a summary of these restrictions reproduced in the instructions to 
this form.
I am (indicate all that apply):
 1  an attorney-at-law licensed to practice in New York State    4  a New York State resident enrolled as an agent to practice 
 2  a certified public accountant duly qualified to practice in   before the Internal Revenue Service
     New York State                                              5  an employee not a corporate officer (if the taxpayer is a 
 3  a public accountant enrolled with the New York State          corporation)
     Education Department                                        6  other:

 Designation(s)                Representative’s                   Signature                                   Date
 (use number(s)                PTIN, SSN, or EIN
 from above list)

 IF THIS DECLARATION OF REPRESENTATIVE IS NOT COMPLETED IN ITS ENTIRETY, THE POWER OF ATTORNEY WILL BE 
 RETURNED.

                                                                                                     029004140094

                                         New York State Department of Taxation and Finance
                                         New York City Department of Finance

                                         Instructions for Form POA-1
                                         Power of Attorney

General information                                                             2. Representative information
Use Form POA-1, Power of Attorney, as evidence that the individual(s)           Enter each representative’s name, mailing address (including firm name, 
named as representative(s) has the authority to obligate, bind, or appear on    if any), telephone number, fax number, New York tax preparer registration 
your behalf with respect to the tax matters listed in section 3, Tax matter(s). identification number (NYTPRIN) if applicable, and e-mail address. Only 
This form is used for all New York State and New York City taxes except         individuals may be named as representatives. You may appoint more than 
estate tax (see Estates below).                                                 one individual to represent you. You may not appoint a firm to represent 
                                                                                you.
The individual(s) named as representative(s) may receive confidential 
information concerning your taxes. Unless you indicate otherwise,               All representatives appointed will be deemed to beacting severally, unless 
he/she/they may also perform any and all acts you can perform, including        Form POA-1 clearly indicates that all representatives are required to act 
consenting to extend the time to assess tax, or executing consents that         jointly.
agree to a tax adjustment. Representatives may sign returns or delegate         Attach additional sheets if necessary.
authority only if specifically authorized on the power of attorney (POA). 
See section 3, Tax matter(s), Limitations. Note: Authorizing someone to 
represent you by a POA does not relieve you of your tax obligations.            3. Tax matter(s)
                                                                                Enter the tax type (personal income, corporation, sales, etc.). Do not 
Form POA-1 will not be required when an individual appears with the             use this form for tax matters involving estate tax (see Estates). You may 
taxpayer(s) or with an individual who is authorized to act on behalf of         enter more than one tax type. Also enter the tax year(s) or tax period(s), 
the taxpayer(s). For example, Form POA-1 would not be required for              or transaction(s) covered by this POA. If applicable, enter the notice, 
an individual who appears on behalf of a corporate taxpayer with an             assessment, or Audit ID number(s) in the last column.
authorized corporate officer. In addition, Form POA-1 is not required when 
an individual merely furnishes information, or prepares a report or return for  If you designate only a specific tax and no tax year or period, the POA will 
the taxpayer(s).                                                                apply to all tax years and periods. If you designate only a specific tax year 
                                                                                or period and not a specific tax type, the POA will apply to all tax types for 
Fiduciaries — A fiduciary (trustee, receiver, or guardian) stands in the        the designated tax year or period. If you do not designate either a tax type 
position of a taxpayer and acts as the taxpayer. Therefore, a fiduciary does    or a tax period the POA will apply to all taxes and all periods.
not act as a representative and should not file a POA. (However, a fiduciary 
may be asked to submit proof of the fiduciary’s authority.) If a fiduciary      Certain taxes, like the real estate transfer tax, do not have a tax period or 
wants to authorize another individual to represent or act on behalf of the      year, but are based on a specific transaction. In that situation, enter the date 
taxpayer, a POA must be filed and signed by the fiduciary acting in the         of conveyance in theTax      year(s), period(s), or transaction(s)column.
position of the taxpayer.
                                                                                Examples:
Filing Form POA-1 — File the original Form POA-1 with the office of             1.  You receive an assessment for unpaid personal income taxes for 
the agency in which a matter is pending. If this POA covers tax matters             tax year 2007. Your records indicate that it is due to an uncredited 
administered by both the NYS Tax Department and the NYC Department                  overpayment from your 2006 taxes. You are designating POA to the 
of Finance, a copy of Form POA-1 must be filed with each agency. A                  representative for a specific tax type, tax years and assessment.
photocopy or facsimile transmission (fax) is also acceptable. Form POA-1 
should be filed in a conspicuous manner. It should not be attached to           2.  You want your representative to handle all tax matters for the years you 
or incorporated in any return, report, or other document that is routinely          had an S corporation in New York.
filed unless the return, report, or other document specifically provides for    3.  You want your representative to handle the transfer of real estate in  
such attachment or incorporation. Sign and date all copies of documents             New York City which occurred on July 10, 2008.
attached to Form POA-1.                                                                   Type(s) of tax(es)       Tax year(s), period(s),        Notice/
                                                                                 (may enter more than one)            or transaction(s)    assessment/Audit ID
Specific instructions                                                                                                                             number(s)
                                                                                 1 Personal income tax             2006, 2007              99999999999
1. Taxpayer information
                                                                                 2                                 2000, 2001, 2002
Enter your taxpayer identification number, as explained below, on all pages.     3 NYC real property transfer tax  July 10, 2008
Individuals — Print or type your name, social security number (SSN), and           NYS real estate transfer tax 
mailing address in the spaces provided. If a joint NYS tax return is involved, 
and you and your spouse are designating the same representative(s), also        Limitations — This POA authorizes the representative(s) you appointed 
enter your spouse’s name and SSN (and your spouse’s address if different        to act for you for the tax matter(s) indicated with the exception of signing 
than yours) on page 1. If a joint NYS tax return is involved, and you and your  returns or delegating authority. You must sign the specific authorization 
spouse are not designating the same representative(s), each spouse must         line if you want your representative(s) to sign tax returns for you or if you 
file a separate Form POA-1.                                                     want your representative(s) to have the authority to delegate his/her/their 
                                                                                authority to someone else. If you intend to limit the authority in any 
Sole proprietorships — If you run a business as a sole proprietorship,          other way, mark an  Xin the box and attach a complete explanation 
print or type your name, including a dba (doing business as) name if            (signed and dated), stating the specific restrictions. A representative 
applicable, and mailing address in the spaces provided. Enter your taxpayer     named in Form POA-1 may delegate the powers given to him/her only if 
identification (ID) number. For NYS tax matters, your taxpayer ID number is     the taxpayer(s) specifically authorizes delegation by signing on the line 
your employer identification number (EIN), SSN, or the taxpayer ID number       indicated in section 3. A representative does not need the consent of 
issued by the NYS Tax Department for this business. For NYC tax matters,        any other representative to make a delegation, unless the taxpayer(s) has 
your taxpayer ID number is your SSN or EIN.                                     specified otherwise.
Corporations, partnerships, limited liability companies (LLC), or 
associations — Enter the legal name, EIN, and business address.                 4. Retention/revocation of prior power(s) of attorney
Trusts — Enter the name and EIN of the trust, and the name, title, and          This POA only applies to tax matters administered by the NYS Tax 
address of the trustee.                                                         Department, the NYC Department of Finance, or both. Executing and 
Estates — Use Form ET-14, Estate Tax Power of Attorney, for all estate tax      filing this POA with an agency revokes all POAs previously executed and 
matters.                                                                        filed with that agency for the same tax matter(s) and year(s), period(s) or 
                                                                                transaction(s) covered by this document. Executing and filing this POA 
                                                                                does not revoke any other POA, including a POA executed under the 
                                                                                General Obligations Law, for matters not listed on this POA. If there is an 
POA-1-I (9/10)

Page 2 of 2  POA-1-I (9/10)
existing POA filed with an agency that you do not want revoked, attach          Exception: Acknowledgment or witnessing will not be required if 
a signed and dated copy of each POA you want to remain in effect and            the appointed representative is licensed to practice in NYS as an 
mark an  X in the box on this POA form.                                         attorney-at-law, certified public accountant, public accountant, or is a 
                                                                                NYS resident enrolled as an agent to practice before the Internal Revenue 
You may not partially revoke a previously filed POA that applies to tax         Service (IRS).
matters administered by the NYS Tax Department, the NYC Department 
of Finance, or both. If a previously filed POA appoints more than one           8. Declaration of representative(s) (to be completed by each 
representative and you do not want to retain all the representatives               representative)
on that previously filed POA, you must indicate on the new POA the 
representative(s) you want to retain.                                           In the Designation(s) column, each representative must enter the number(s) 
                                                                                describing his/her profession or capacity to represent the taxpayer(s) listed 
If you want to revoke an existing POA filed with an agency and do not want      on page 1 of Form POA-1. If the representative enters  6 for other, that 
to name a new representative, send a copy of the previously executed POA        representative must indicate in the space provided at number 6 his/her 
to the office in which a matter is pending. Write Revoked across the copy       relationship or capacity to represent the taxpayer(s). If the representative 
of the POA, and sign and date the form. If you do not have a copy of the        is a professional but not licensed to practice in NYS, indicate in the space 
POA you want to revoke, send a statement to the office where you filed the      provided at number 6 the representative’s professional designation and the 
POA. The statement of revocation must indicate that the authority of the        state in which he/she is licensed, such as Florida attorney. If more than one 
POA is revoked, and must be signed and dated by the taxpayer(s). Also,          representative is listed as other, indicate the relationship or capacity for 
the name and address of each recognized representative whose authority          each representative by name. Each representative must sign and date the 
is revoked must be listed.                                                      declaration and include his/her federal preparer tax identification number 
                                                                                (PTIN), SSN, or EIN. If this declaration is not completed in its entirety by 
A representative can withdraw from representing you by filing a statement       each representative, the POA will be returned. Attach additional sheets, if 
with the office where the POA was filed. The statement must be signed and       necessary.
dated by the representative and must identify the name and address of the 
taxpayer(s) and tax matter(s) from which the representative is withdrawing.     For additional information, see the regulations relating to representation before:
Any change to a POA filed with one agency does not change the POA filed         •  the Division of Taxation, see Title 20 of the Codes, Rules and 
with another agency. If a POA covers one or more tax matters administered       Regulations of the State of New York, section 2390.1;
by the NYS Tax Department and one or more tax matters administered by           •  the Bureau of Conciliation and Mediation Services of the Division of 
the NYC Department of Finance, you must notify each agency separately in        Taxation, see Title 20 of the Codes, Rules and Regulations of the State 
writing of any and all changes to a POA.                                        of New York, section 4000.2;
                                                                                •  the New York State Tax Appeals Tribunal, see Title 20 of the Codes, 
5. Notices and certain other communications                                     Rules and Regulations of the State of New York, section 3000.2;
Statutory notices and certain other communications involving tax matters        •  the New York City Department of Finance, see Title 19 of the Rules of 
will be sent to only one representative, the first representative listed,       the City of New York, Chapter 27;
unless you indicate a different representative on the form. If you do not 
want notices and certain other communications to go to any of your              •  the New York City Department of Finance Conciliation Bureau, see 
representatives, write None.                                                    Title 19 of the Rules of the City of New York, Chapter 38; or
                                                                                •  the New York City Tax Appeals Tribunal, see Title 20 of the Rules of the 
6. Taxpayer signature                                                           City of New York.
Form POA-1 must be signed by the taxpayer(s) or by an individual who is 
authorized to execute the POA on behalf of the taxpayer(s). The taxpayer(s)     Representation by former government employees
or the taxpayer’s representative may be required to provide identification      The New York State Ethics in Government Act and section 2604(d) of 
and evidence of authority to sign this POA. If not signed and dated, this       Chapter 68 of the New York City Charter bar a government employee from 
POA will be returned.                                                           appearing or practicing before his/her former agency for two years if a 
                                                                                state agency, or one year if a city agency, after leaving public service, and 
Individuals — If a joint tax return has been filed and both spouses will be     prohibit for life his/her participation in any matter that he/she was directly 
represented by the same individual(s), both must sign Form POA-1                and personally involved with while a government employee.
unless one spouse authorizes the other, in writing, to sign for both.
In that case, attach a copy of the authorization. If, however, a joint          Privacy notification — The right of the Commissioner of Taxation and 
tax return has been filed and both spouses will be represented                  Finance and the Department of Taxation and Finance to collect and 
by different individuals, each taxpayer must execute his or her own             maintain personal information, including mandatory disclosure of social 
POA on a separate Form POA-1.                                                   security numbers in the manner required by tax regulations, instructions, 
Corporations — The president, vice-president, treasurer, assistant              and forms, is found in Articles 9, 9-A, 11, 12-A, 13-A, 18, 20, 20-A, 21, 
treasurer, or any other officer of the corporation having authority to bind the 21-A, 22, 26, 26-A, 26-B, 28, 29, 30, 30-A, 30-B, 31, and 31-B of the Tax 
corporation must sign Form POA-1.                                               Law; Article 2-E of the General City Law; and 42 USC 405(c)(2)(C)(i).
Partnerships — If the POA is executed on behalf of the partnership only, it     The Tax Department uses this information primarily to determine and 
must be signed by a partner authorized to act for the partnership. A partner    administer tax liabilities due the state and city of New York and the city of 
is authorized to act in the name of the partnership if, under state law, the    Yonkers. We also use this information for certain tax offset and exchange 
partner has authority to bind the partnership.                                  of tax information programs authorized by law, and for any other purpose 
                                                                                authorized by law.
Limited liability companies (LLCs)— If the POA is executed on behalf of 
the LLC only, it must be signed by any member or manager duly authorized        Information concerning quarterly wages paid to employees (and identified 
to act for the LLC, who must certify that he or she has such authority.         by unique random identifying code numbers to preserve the privacy of the 
                                                                                employees’ names and social security numbers) is provided to certain state 
Fiduciaries — In matters involving fiduciaries under agreements,                agencies for research purposes, to evaluate the effectiveness of certain 
declarations, or appointments, Form POA-1 must be signed by all of the          employment and training programs.
fiduciaries unless it can be established that fewer than all fiduciaries have 
the authority to act in the matter under consideration. Include evidence of     Failure to provide the required information may subject you to civil or 
the authority of the fiduciaries to act when filing Form POA-1.                 criminal penalties, or both, under the Tax Law.
Others — Form POA-1 must be signed by the taxpayer(s) or by an                  This information is maintained by the Manager of Document Management, 
individual having the authority to act in the interest of the taxpayer(s).      NYS Tax Department, WA Harriman Campus, Albany NY 12227; 
                                                                                telephone (518) 457-5181.
7. Acknowledgment or witnessing the power of attorney                           The right of the Commissioner of the New York City Department of 
Form POA-1 must be acknowledged by the taxpayer(s) before a notary              Finance to require disclosure of identifying numbers is contained in 
public or witnessed by two disinterested individuals who must also sign         section 11-102.1 of the Administrative Code of the City of New York.
and date this form. Notary public: affix stamp (or other indication of your 
notary authority).