alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
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	&$&--)&*4),'1*4'65*'/)&

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)7'5%&435-$1()/&0),

	

	&$&)(84&*)2'9*-,(3&$

'5&#)34',*&'')3%'&3*)*)&'&0),

	

	&$&--5/,5&$'5&(3&$

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*)#*-(*)").+&*)&*/*$%&'

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"5,:
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Jun 7 2018 /s/ Klinette Kindred

Entered on Docket: 6/8/2018

Case 18-10008-KHK Doc 59 Filed 06/08/18 Entered 06/08/18 12:23:22 Desc Main

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Case 18-10008-KHK Doc 59 Filed 06/08/18 Entered 06/08/18 12:23:22 Desc Main

 Document Page 2 of 2
### §2392. Adjustment Assistance Coordinating Committee

There is established the Adjustment Assistance Coordinating Committee to consist of a Deputy United States Trade Representative as Chairman, and the officials charged with adjustment assistance responsibilities of the Departments of Labor and Commerce and the Small Business Administration. It shall be the function of the Committee to coordinate the adjustment assistance policies, studies, and programs of the various agencies involved and to promote the efficient and effective delivery of adjustment assistance benefits.

(Pub. L. 93–618, title II, §281, Jan. 3, 1975, 88 Stat. 2040; 1979 Reorg. Plan No. 3, §1(c), eff. Jan. 2, 1980, 44 F.R. 69274, 93 Stat. 1381.)

#### **Executive Documents**

#### Change of Name

"Deputy United States Trade Representative" substituted in text for "Deputy Special Trade Representative", meaning Deputy Special Representative for Trade Negotiations, pursuant to Reorg. Plan No. 3 of 1979, §1(c), 44 F.R. 69274, 93 Stat. 1381, eff. Jan. 2, 1980, as provided by section 1–107(a) of Ex. Ord. No. 12188, Jan. 2, 1980, 45 F.R. 993, set out as notes under section 2171 of this title. See, also, section 2171 of this title as amended by Pub. L. 97–456.
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY HIGH

 684

 644

 678

 626

 617

 639

 612

 646

 664

 665

 665

 673

 693

 735

 696

 787

 737

 724

 690

 724

 727

 825

 827

 828

 831

 821

 811

 759

 754

 752

 728

 555

 571

 554

 549

 569

 570

 583

 594

 602

 609

 609

 623

 634

 619

 638

 642

 633

 625

 637

 638

 635

 645

 673

 655

 648

 641

 604

 480

 481

 542

 586

 617

 620

 597

 584

 582

 598

 599

 623

 640

 647

 639

 657

 670

 656

 662

 692

 682

 664

 669

 685

 684

 730

 760

 754

 746

 740

 716

 660

 646

 667

 669

LOW MEAN

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

DECEMBER 2015 WATER QUALITY REPORT RUN DATE:January 5, 2016

ELECTRICAL CONDUCTIVITY, UMHOS 

TDS

 397

 399

 385

 377

 376

 386

 386

 401

 412

 416

 411

 422

 430

 421

 425

 444

 437

 426

 429

 439

 439

 467

 486

 482

 477

 473

 458

 424

 415

 428

 429

TOTAL 20,555

Comments:

0 reading indicates that the station was out of service.

DELTA MENDOTA CANAL AT HEADWORKS
(No. 6911

#### Marathon Oil Company, Claimant, *vs.*State of Illinois, Secretary of State, Respondent.

*Opinion filed September 17, 1973.*

Marathon Oil Company, Claimant, pro se.

*76William J. Scott, Attorney General; William E. Webber, Assistant Attorney General, for Respondent.

Per Curiam.
1 IN THE SUPREME COURT OF THE STATE OF MONTANA CAUSE NO. DA - 22 - 0073 KEVIN R. FROST, Defendant and Appellant , vs. 21 st CENTURY NORTH AMERICA INSURANCE COMPANY AND FARMERS INSURANCE EXCHANGE, Plaintiffs and Appellees .

ORDER GRANTING EX TENSION OF TIME On appeal f

ro m the Montana Twenty - First District Court, Ravalli County Cause No. DV - 20 - 298 , the Honorable Jason Marks Presiding,
Dustin M. Chouinard Dale R. Cockrell MARKETTE & CHOUINARD P.C. Eric M. Brooks 601 South First Street - P.O. Box 515 MOORE, COCKRELL, Ha milton, MT 59840 GOICOECHEA & JOHNSON, P.C. (406) 363 - 1110 P.O. Box 7370 DustinC@mcpcattorneys.com Kalispell , MT 59 904 - 0370 (406) 751 - 6000 dcockrell@mcgalaw.com ebrooks@mcgalaw.com Appearing on a Limited Basis For Appellant Ke vin Frost For Appellee s 03/29/2022
Case Number: DA 22-00732

Upon Appellant's Unopposed Motion for Extension of Time, and good cause shown, IT IS HEREBY ORDERED THAT the Motion is GRANTED. Appellant shall file his Opening Brief on or before May 4, 2022. DATED this day of March , 2022 . By: Justice

Electronically signed by: Bowen Greenwood Clerk of the Supreme Court March 29 2022
Exhibit 23.3
 Consent of Independent Registered Public Accounting Firm
Exhibit 32-A

Certification of Chief Executive Officer

Pursuant to

18 U.S.C. Section 1350,

As Adopted Pursuant to

Section 906 of The Sarbanes-Oxley Act of 2002

I, Robert M. Dutkowsky, Chief Executive Officer of Tech Data Corporation, certify, pursuant to Section 906 of the Sarbanes-Oxley Act of
2002, 18 U.S.C. Section 1350, that, to my knowledge:



| | (i) | The Annual Report on Form 10-K of Tech Data Corporation for the annual period ended January 31, 2010 (the Report) fully complies with the requirements
of Section 13(a) of the Securities Exchange Act of 1934, (15 U.S.C. 78m), and
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | (ii) | The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.
| | ---- | ----------------------------------------------------------------------------------------------------------------------------------------------------

Dated: March 24, 2010



/S/ ROBERT M. DUTKOWSKYRobert M. DutkowskyChief Executive Officer
§ 690.76 Frequency of payment. ( a ) In each payment period, an institution may pay a student at such times and in such installments as it determines will best meet the student's needs.
( b ) The institution may pay funds in one lump sum for all the prior payment periods for which the student was an eligible student within the award year. The student's enrollment status must be determined according to work already completed.
(Authority: 20 U.S.C. 1070a)
[50 FR 10724, Mar. 15, 1985, as amended at 56 FR 56916, Nov. 6, 1991]
#### Louise Burke Owens v. Oscar Lee Owens.

Motion granted, with ten dollars costs, unless the appellant procures case to be put on the calendar and argued at the January term, in which case motion denied, without costs..
#### Antonio Barattino, Respondent, v. Rapp Construction Company, Appellant, Impleaded with The Seventy-sixth Street and Park Avenue Company, Defendant.

Judgment and order unanimously affirmed, with *923costs. No opinion. Present—Jenks, P. J., Burr, Thomas, Stapleton and Putnam, JJ.
#### § 19.453 Return of bottled spirits for relabeling or reclosing.

A proprietor may return bottled distilled spirits to his bonded premises for relabeling or reclosing. When bottled spirits are returned for relabeling or reclosing, the proprietor may not claim credit or refund of tax on the returned spirits, and no tax will be due on their subsequent removal. The proprietor must relabel or reclose the bottles immediately and must promptly remove the spirits from bonded premises. The provisions of § 19.363 apply to relabeling and reclosing performed under this section.

(26 U.S.C. 5215)
### §3904. Regulatory and other authority

#### (a) In general

The President is authorized to and shall as necessary issue such proclamations, regulations, licenses, and orders, and conduct such investigations, as may be necessary to carry out this chapter.

#### (b) Recordkeeping

Any United States person seeking to export from or import into the United States any rough diamonds shall keep a full record of, in the form of reports or otherwise, complete information relating to any act or transaction to which any prohibition imposed under section 3903(a) of this title applies. The President may require such person to furnish such information under oath, including the production of books of account, records, contracts, letters, memoranda, or other papers, in the custody or control of such person.

#### (c) Oversight

The President shall require the appropriate Government agency to conduct annual reviews of the standards, practices, and procedures of any entity in the United States that issues Kimberley Process Certificates for the exportation from the United States of rough diamonds to determine whether such standards, practices, and procedures are in accordance with the Kimberley Process Certification Scheme. The President shall transmit to the appropriate congressional committees a report on each annual review under this subsection.

(Pub. L. 108–19, §5, Apr. 25, 2003, 117 Stat. 634.)

#### **Statutory Notes and Related Subsidiaries**

#### Effective Date

For effective date of this section, see section 15 of Pub. L. 108–19, set out as a note under section 3901 of this title.

#### **Executive Documents**

#### Delegation of Functions

For assignment of functions of President under this section, see section 2 of Ex. Ord. No. 13312, July 29, 2003, 68 F.R. 45151, set out as a note under section 3901 of this title.
Editorial Note on Part 21
Editorial Notes: Nomenclature changes to part 21 appear by T.D. ATF-435, 66 FR 5475, Jan. 19, 2001. Nomenclature changes to part 21 appear by 81 T.D. TTB-140, 81 FR Aug. 30, 2016.

§ 21.74 Formula No. 40. ( a ) *Formula.* To every 100 gallons of alcohol add 1 ⁄ 8 gallon of *tert*-butyl alcohol, and: One and one-half avoirdupois ounces of either (1) brucine alkaloid, (2) brucine sulfate, N.F. IX, (3) quassin, or (4) any combination of two or of three of those denaturants.
( b ) *Authorized uses.* ( 1 ) As a solvent: 111. Hair and scalp preparations. 112. Bay rum. 113. Lotions and creams (hand, face, and body). 114. Deodorants (body). 121. Perfumes and perfume tinctures. 122. Toilet waters and colognes. 141. Shampoos. 142. Soaps and bath preparations. 210. External pharmaceuticals, not U.S.P. or N.F. 410. Disinfectants, insecticides, fungicides, and other biocides. 450. Cleaning solutions (including household detergents). 470. Theater sprays, incense, and room deodorants.
( 2 ) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
(No. 77-CC-0661

#### Image Response, Claimant, *v.*State of Illinois, Respondent.

*Order filed April*7, *1978.*

Per Curiam.

This cause having come before the Court on the motion of Respondent, and Claimant having failed to respond, and the Court being fully advised in the premises, find that the Claimant, as set forth in Respondent’ s motion to dismiss, failed to attach the contract for services and the joining of two separate agencies in the same complaint is in violation of Rule 5(c) and Rule 5(d)(3) respectively, therefore, this claim should be dismissed according to Rule 9 of the Court of Claims.

It is therefore ordered that this claim be, and the same is hereby denied.
[Federal Register Volume 76, Number 61 (Wednesday, March 30, 2011)]
[Notices]
[Pages 17627-17628]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-7612]


=======================================================================
-----------------------------------------------------------------------

DEFENSE NUCLEAR FACILITIES SAFETY BOARD


Sunshine Act Meeting Postponed

AGENCY: Defense Nuclear Facilities Safety Board.

ACTION: Notice of public meeting postponement.

-----------------------------------------------------------------------

SUMMARY: The Defense Nuclear Facilities Safety Board (Board) published 
a document in the Federal Register of March 3, 2011 (76 FR 11764), 
concerning notice of a public hearing and meeting on March 31, 2011, 
with regard to the Department of Energy's and National Nuclear Security 
Administration's safety management and oversight of the contracts and 
contractors they rely upon to accomplish the mission assigned under the 
Atomic Energy Act of 1954, as amended, at defense nuclear facilities. 
The public hearing and meeting has

[[Page 17628]]

been postponed. The Board intends to reschedule the hearing and meeting 
and will publish a notice of the rescheduled date in the Federal 
Register when that date has been determined.

FOR FURTHER INFORMATION CONTACT: Brian Grosner, General Manager, 
Defense Nuclear Facilities Safety Board, 625 Indiana Avenue, NW., Suite 
700, Washington, DC 20004-2901, (800) 788-4016. This is a toll-free 
number.

    Dated: March 28, 2011.
Peter S. Winokur,
Chairman.
[FR Doc. 2011-7612 Filed 3-28-11; 4:15 pm]
BILLING CODE 3670-01-P
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY ELEV

 1,198.41

 1,198.40

 1,198.39

 1,198.39

 1,198.38

 1,198.36

 1,198.34

 1,198.35

 1,198.35

 1,198.26

 1,198.16

 1,198.03

 1,198.01

 1,198.05

 1,198.08

 1,198.11

 1,198.15

 1,198.18

 1,198.20

 1,198.23

 1,198.26

 1,198.28

 1,198.30

 1,198.33

 1,198.34

 1,198.35

 1,198.37

 1,198.38

 1,198.39

 1,198.40

 1,198.40

 48.62

 48.60

 48.58

 48.58

 48.56

 48.53

 48.49

 48.51

 48.51

 48.35

 48.18

 47.95

 47.91

 47.98

 48.04

 48.09

 48.16

 48.21

 48.25

 48.30

 48.35

 48.39

 48.42

 48.48

 48.49

 48.51

 48.55

 48.56

 48.58

 48.60

 48.60

STORAGE

+0.00

-0.02

-0.02

+0.00

-0.02

-0.04

-0.04

+0.02

+0.00

-0.16

-0.18

-0.23

-0.04

+0.07

+0.05

+0.05

+0.07

+0.05

+0.04

+0.05

+0.05

+0.04

+0.04

+0.05

+0.02

+0.02

+0.04

+0.02

+0.02

+0.02

+0.00

CHANGE

139

124

119

128

115

89

71

106

98

64

51

26

-7

43

37

38

42

36

32

39

42

33

36

47

26

19

27

20

21

23

8

INFLOW

 130

 122

 114

 114

 107

 92

 78

 85

 85

 31

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

SPILL

 1

 1

 1

 1

 1

 1

 1

 1

 1

 100

 131

 131

 1

 1

 1

 1

 1

 1

 1

 1

 1

 1

 1

 1

 1

 1

 1

 1

 1

 1

 1

OUTLET

 8

 10

 13

 13

 16

 14

 10

 11

 12

 13

 9

 10

 10

 7

 9

 11

 6

 8

 13

 11

 14

 14

 17

 19

 16

 9

 8

 10

 11

 13

 7

C.F.S.

 .14

 .18

 .22

 .23

 .28

 .25

 .18

 .20

 .21

 .22

 .15

 .18

 .18

 .12

 .15

 .19

 .11

 .14

 .22

 .20

 .25

 .24

 .29

 .33

 .28

 .16

 .14

 .17

 .19

 .23

 .13

INCHES

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .01

PRECIP

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-ORLAND PROJECT-CALIFORNIA

MAY 2017 EAST PARK RESERVOIR DAILY OPERATIONS RUN DATE: 06/14/2017

IN LAKE

EVAPORATION

INCHES

C.F.S.

COMPUTED*

1000 ACRE-FEET

RELEASE - C.F.S.

TOTALS -.03 1,692 390 958 352 6.16 .01

ACRE-FEET -30 3,356 774 1,900 698

COMMENTS:

* COMPUTED INFLOW IS THE SUM OF CHANGE IN STORAGE, RELEASES AND EVAPORATION.

DATA BASED ON 24 HOUR PERIOD ENDING 0800 AM.

SUMMARY RELEASE (ACRE-FEET)

SPILL 1,900

OUTLET

TOTAL

 774

 2,674

PRECIPITATION

THIS MONTH =

TO DATE =

 .01

JULY 1, 2016 25.36

 48.62

OCT 1, 2016 TO DATE = 25.36
Editorial Note on Part 20
Editorial Note: Nomenclature changes to part 20 appear by T.D. ATF-235, 66 FR 5473, Jan. 19, 2001, and T.D. ATF-463 and T.D. ATF-462, 66 FR 42733, 42736, Aug. 15, 2001.

§ 20.213 Reuse of recovered spirits. ( a ) If the denatured alcohol or specially denatured rum is recovered in its original denatured state, or practically so, or contains substantial quantities of the original denaturants and other ingredients which make it unfit for beverage or other internal human medicinal use, it may be reused in any approved process without further redenaturation. In these cases, the appropriate TTB officer will require samples of the recovered product to be taken from time to time to determine if the product requires redenaturation.
( b ) If the denatured alcohol or specially denatured rum is not recovered in its original denatured state, or practically so, it shall be redenatured at the premises of the manufacturer or a denaturer before being used. The appropriate TTB officer may require supervision of the redenaturation of the recovered spirits by an appropriate TTB officer.
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

DAY HIGH

 137

 142

 141

 143

 145

 145

 134

 151

 144

 122

 116

 124

 135

 133

 130

 129

 133

 135

 142

 147

 149

 155

 157

 161

 162

 168

 166

 166

 168

 172

 132

 135

 137

 138

 141

 110

 98

 95

 86

 83

 100

 104

 122

 127

 125

 124

 126

 130

 134

 140

 142

 145

 151

 157

 160

 161

 162

 164

 165

 168

 134

 138

 139

 141

 142

 131

 114

 109

 103

 97

 108

 112

 128

 129

 128

 126

 128

 132

 138

 142

 144

 148

 154

 158

 161

 163

 164

 165

 167

 170

LOW MEAN

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

APRIL 2018 WATER QUALITY REPORT RUN DATE: May 1, 2018

ELECTRICAL CONDUCTIVITY, UMHOS 

14 DAY

ACCUM

MEAN

14 DAY

AVG

MEAN

 2,069

 2,026

 1,992

 1,965

 1,940

 1,900

 1,859

 1,832

 1,802

 1,772

 1,751

 1,733

 1,729

 1,725

 1,719

 1,707

 1,696

 1,687

 1,683

 1,694

 1,724

 1,763

 1,814

 1,875

 1,928

 1,979

 2,015

 2,051

 2,090

 2,134

 148

 145

 142

 140

 139

 136

 133

 131

 129

 127

 125

 124

 124

 123

 123

 122

 121

 121

 120

 121

 123

 126

 130

 134

 138

 141

 144

 147

 149

 152

Comments:

0 reading indicates that the station was out of service.

EMMATON BOTTOM ON THE SACRAMENTO RIVER
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

DAY HIGH

 194

 198

 193

 193

 189

 180

 214

 241

 186

 197

 180

 171

 162

 168

 173

 169

 171

 175

 167

 174

 177

 237

 223

 202

 257

 318

 415

 275

 240

 221

 150

 151

 150

 148

 149

 149

 149

 147

 146

 124

 145

 148

 150

 151

 150

 150

 151

 152

 151

 143

 146

 145

 145

 145

 144

 150

 157

 157

 156

 155

 161

 162

 159

 157

 158

 156

 161

 163

 157

 151

 156

 156

 156

 159

 159

 158

 157

 158

 155

 155

 154

 163

 161

 161

 172

 192

 218

 190

 179

 174

LOW MEAN

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

SEPTEMBER 2019 WATER QUALITY REPORT RUN DATE: October 8, 2019

ELECTRICAL CONDUCTIVITY, UMHOS 

14 DAY

ACCUM

MEAN

14 DAY

AVG

MEAN

 2,179

 2,199

 2,217

 2,232

 2,263

 2,291

 2,324

 2,352

 2,355

 2,325

 2,284

 2,244

 2,223

 2,212

 2,210

 2,206

 2,204

 2,205

 2,202

 2,201

 2,194

 2,194

 2,198

 2,208

 2,224

 2,260

 2,322

 2,353

 2,373

 2,389

 156

 157

 158

 159

 162

 164

 166

 168

 168

 166

 163

 160

 159

 158

 158

 158

 157

 158

 157

 157

 157

 157

 157

 158

 159

 161

 166

 168

 170

 171

Comments:

0 reading indicates that the station was out of service.

EMMATON TOP ON THE SACRAMENTO RIVER
### §4012. Relationship of the Agreement to United States and State law

#### (a) Relationship of Agreement to United States law

#### (1) United States law to prevail in conflict

No provision of the Agreement, nor the application of any such provision to any person or circumstance, which is inconsistent with any law of the United States shall have effect.

#### (2) Construction

Nothing in this chapter shall be construed—

(A) to amend or modify any law of the United States, or

(B) to limit any authority conferred under any law of the United States,

unless specifically provided for in this chapter.

#### (b) Relationship of Agreement to State law

#### (1) Legal challenge

No State law, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the Agreement, except in an action brought by the United States for the purpose of declaring such law or application invalid.

#### (2) Definition of State law

For purposes of this subsection, the term "State law" includes—

(A) any law of a political subdivision of a State; and

(B) any State law regulating or taxing the business of insurance.

#### (c) Effect of Agreement with respect to private remedies

No person other than the United States—

(1) shall have any cause of action or defense under the Agreement or by virtue of congressional approval thereof; or

(2) may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of the United States, any State, or any political subdivision of a State, on the ground that such action or inaction is inconsistent with the Agreement.

(Pub. L. 109–53, title I, §102, Aug. 2, 2005, 119 Stat. 464.)

#### Termination of Section

For termination of section by section 107(d) of Pub. L. 109–53, see Effective and Termination Dates note below.

#### **Editorial Notes**

#### References in Text

This chapter, referred to in subsec. (a)(2), was in the original "this Act", meaning Pub. L. 109–53, Aug. 2, 2005, 119 Stat. 462, which is classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 4001 of this title and Tables.

#### **Statutory Notes and Related Subsidiaries**

#### Effective and Termination Dates

Section effective on the date the Dominican Republic-Central America-United States Free Trade Agreement enters into force (Mar. 1, 2006) and to cease to have effect on the date the Agreement ceases to be in force with respect to the United States, and, during any period in which a country ceases to be a CAFTA–DR country, to cease to have effect with respect to such country, see section 107 of Pub. L. 109–53, set out as a note under section 4001 of this title.
###### Editorial Note on Part 17

#### Editorial Note:

Nomenclature changes to part 17 appear by T.D. ATF-436, 66 FR 5470, 5471, Jan. 19, 2001.

#### § 17.6 Signature authority.

No claim, bond, tax return, or other required document executed by a person as an agent or representative is acceptable unless a power of attorney or other proper notification of signature authority has been filed with the TTB office where the required document must be filed. The appropriate TTB officer with whom the claim or other required document is filed may, when he or she considers it necessary, require additional evidence of the authority of the agent or representative to execute the document. Except as otherwise provided by this part, powers of attorney shall be filed on TTB Form 1534 (5000.8), Power of Attorney. Notification of signature authority of partners, officers, or employees may be given by filing a copy of corporate or partnership documents, minutes of a meeting of the board of directors, etc. For corporate officers or employees, TTB Form 5100.1, Signing Authority for Corporate Officials, may be used. For additional provisions regarding powers of attorney, see § 17.105 and 26 CFR part 601, subpart E.