| http://www.w3.org/ns/prov#value | - Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose.If you are filing a return for a minor child who cannot sign the return, sign the child's name followed by the word by, your signature, and your relationship, such as parent or guardian for minor child.For information on filing and signing a return for a decedent, refer to Tax Topic 356, Decedents.If
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