July 1, 1996

K. J. Sawyer, Director
Arkansas-Oklahoma District
Internal Revenue Service
55 N. Robinson
Oklahoma City 73102/tdc
OKLAHOMA STATE

SUBJECT:   Declaration of Representative,
           relating to Power of Attorney conveyed to:

           Joe Victim & Shirley Victim
           SSN [100-00-0000 & 200-00-0000]

AUTHORITY: 31 CFR § 10.7(c)(1)(vii)

Dear Director Sawyer:

     The purpose  of  this  instrument  is  to  provide  Internal
Revenue Service principals with a "Declaration of Representative"
relating to  the above-referenced  power of attorney that roughly
corresponds and  as is  consistent with Part II of IRS Form 2848,
as is  construed to  be applicable  within  the  several  States,
exclusive of  the geographical United States subject to Congress'
Article IV legislative jurisdiction (18 U.S.C. § 7(3)).

     Under penalties  of perjury,  per 28  U.S.C.  §  1746(1),  I
attest  that   to  the   best  of   my  current   knowledge   and
understanding, the following is true:

     *    I am  not currently under suspension or disbarment from
          practice before the Internal Revenue Service;

     *    I  am   aware  of  regulations  contained  in  Treasury
          Department Circular  No. 230  (31  CFR,  Part  10),  as
          amended [Title  31 CFR,  July 1,  1994], concerning the
          practice of  attorneys, certified  public  accountants,
          enrolled agents, enrolled actuaries, and others;

     *    I am authorized to represent the taxpayer(s) identified
          above and  on the  Power of Attorney conveyed to me via
          the accompanying letter;

     *    I  am   an  individual   authorized  under   31  CFR  §
          10.7(c)(1)(vii):  "An   individual  may  represent  any
          individual or  entity before  personnel of the Internal
          Revenue Service outside of the United States."


     The above  declaration presumes  that Oklahoma  and other of
the several  States party  to the  Constitution  for  the  United
States of  America are  not federal  States subject  to Congress'
Article IV  legislative jurisdiction  in the  geographical United
States, and  that parties  whom I  represent are  not  Fourteenth
Amendment citizens or residents of the geographical United States
who are subject to Congress' Article IV jurisdiction.


Regards,

/s/ Dan Meador

Dan Meador


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