MARYLAND            POWER OF ATTORNEY 
     FORM
     548

Part I - Taxpayer Personal Information:

Your first name, MI, last name for individual or business name for business

Spouse’s first name, MI, last name for individual

Your SSN or FEIN for business                    Spouse’s SSN                         Daytime telephone number

Home address (number and street) or business address                                        Apt./Ste. number

City                                                                                  State ZIP code +4
The above hereby appoint(s) the following representative(s) as attorney(s)-in-fact:

Part II - Representative(s):
This Power of Attorney will not be valid unless the Representative(s) complete(s) the Declaration of Representative section on 
Page 2 and sign and date this form.

Representative Name

Firm Name (if applicable)

Address line 1                                                                              PTIN

Address line 2

Telephone No.                      Fax No.                                 Email address

Representative Name

Address line 1                                                                              PTIN

Address line 2

Telephone No.                      Fax No.                                 Email address
Part III - Tax Matters:
               Type of Tax(es)                       Tax Form Number                        Years or Periods

Acts Authorized 
The representatives are authorized to represent the Taxpayer(s) before the Comptroller of Maryland for the tax matters listed above, to receive and 
inspect confidential tax information and to perform any and all acts that I (we) can perform (for example, the authority to sign any agreements, 
consents, or other documents). This authority does not include the power to receive or cash refund checks. If you wish to grant this authority to your 
authorized representative(s), state this below. List any specific additions or deletions to the acts otherwise authorized by this power of attorney.

     COM RAD-548         09/20

 MARYLAND               POWER OF ATTORNEY                                                                                        Page 2
     FORM
 548

 Taxpayer’s SSN or FEIN                Taxpayer’s Name

Retention/Revocation of Prior Power(s) of Attorney
 By filing this power of attorney form, you automatically revoke all earlier power(s) of attorney on file with the Comptroller of 
 Maryland for the same tax matters and years or periods covered by this document.
 If you do not want to revoke a prior power of attorney, check here

 You must attach a copy of any Power of Attorney you want to remain in effect.

Signature of Taxpayer(s)
 If a tax matter concerns a joint return, both spouses must sign if joint representation is requested. If signed by a corporate officer, 
 partner, guardian, tax matters partner, executor, receiver, administrator, or trustee on behalf of the Taxpayer, I certify that I 
 have the authority to execute this form on behalf of the Taxpayer. If other than the Taxpayer, print the name here and sign below.

 Your signature                               Date               Title, if business taxpayer or if other than individual taxpayer

 Spouse’s signature if filing jointly         Date               Telephone number if other than the Taxpayer

 If not signed and dated, this power of attorney will not be processed.

Declaration of Representative  Representative(s) must complete this section and sign below.
 Under penalties of perjury, I declare that
 •  I am not currently under suspension or disbarment from practice within the State of Maryland or in any jurisdiction;
 •  I have verified the identity of the taxpayer described under Taxpayer Personal Information and that the person signing as 
 the authorized taxpayer is the same person described under Taxpayer Personal Information;
 •  I am aware of regulations governing the practice of attorneys, certified public accountants, public accountants, enrolled 
 agents and others; and the penalties for false or fraudulent statements provided;
 •  I am authorized to represent in Maryland, the Taxpayer(s) identified for the tax matter(s) specified herein; and I am one of 
 the following:
 1.              A member in good standing of the bar of the highest court of the jurisdiction shown below.
 2.              A Certified Public Accountant duly qualified to practice in the jurisdiction shown below.
 3.              An Enrolled Agent.

 Attach government-issued photo identification for individual or business taxpayer if representative 
 designation is item 4-10. Representative identification is not required.
 4.              A Maryland Registered Individual Tax Preparer.
 5.              A bona fide officer of the Taxpayer.
 6.              A full-time employee of the Taxpayer.
 7.              A member of the Taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-
                 child, brother, or sister).
 8.              A general partner of the Taxpayer (partnership).
 9.              A fiduciary for the Taxpayer (Estate or trust).
 10.             Other (attach statement).
 Designation-insert                                                               Identification Number 
 appropriate number     Jurisdiction (state)          Signature                   (Bar, CPA, EA, Certification or                Date
                                                                                  Federal Employer Identification 
 from above list                                                                                            Number)

An incomplete Form 548 will not be processed.

 COM RAD-548            09/20