Note:

The authorization statement must be for specific tax matters, or it must be rejected.

A statement signed under penalties of perjury from an individual with legal authority to bind the nominee applicant, explicitly stating that the nominee is acting as an agent on behalf of the above-named individual or entity for whom the Form 6166 is being requested.

A list and the requirements of all the individual(s) or entity(ies) for which the applicant is a nominee.