What privilege is NOT granted by a Power of Attorney Declaration?

A Power of Attorney Declaration allows an individual (the agent) to act on behalf of another person (the principal) in various matters, particularly in tax and financial contexts. The correct choice highlights the limitations generally associated with the authority granted under such a document.

When it comes to tax matters, a Power of Attorney usually permits the agent to perform actions like representing the taxpayer in legal matters or receiving communications concerning the taxpayer's situation. It also allows access to financial records relevant to the taxpayer's affairs, helping the agent effectively manage the principal's financial interests.

However, endorsing a taxpayer's refund check is a more specific transaction that often requires additional authorization. The endorsement of a check involves not just access but also personal authority over funds that may not be explicitly covered under a general Power of Attorney, depending on how the document is structured. This limitation reflects the idea that while broad powers can be delegated, there are specific responsibilities and financial transactions that may require direct consent or better-defined authority to protect the taxpayer's interests.

Thus, while a Power of Attorney grants wide-ranging privileges, endorsing a refund check is typically not included without explicit mention, making it the best choice to identify the privilege that is not automatically granted.