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200707310 1 . GENERAL POWER OF ATTORNEY 4. BANKING TRANSACTIONS: (a) To deposit or withdraw for any pmpose in or from any bank or other financial institution, any funds, checks or other credits which I now or hereafter may have on deposit or be entitled to, and to endorse, cash and receive the proceeds of any and all checks, vouchers, or other orders from money, to open or close accounts, and to receive statements, vouchers, notices or other documents from any bank or other financial institution concerning any and all accounts or bank transactions in my name or in which I may have an interest; (b) to have access for all purposes to any or all safety deposit boxes or vaults rented in my name or in the names of any other person or persons and myself, with full power to use the same for safekeeping any property or papers and. to remove therefrom at any time, or from time to time, all or any part of the contents of any such box or vault; (c) to borrow money, including the use of my Veterans Administration! Department of Veterans Affairs entitlement, and (d) to execute in my name any instrument evidencing indebtedness incurred on my behalf and to extend and. renew the same, as well as any indebtedness heretofore incurred by me, for the pay.nient of which I may in any way be liable. 5. TAXES: (a) To prepare, sign and file income (including IRS Forms 1040, 1040A, 1040ES, 1040EZ, 1040X and schedules thereto), gift tax (IRS Form 709), extensions of time (IRS Forms 4868 and 2688), and all other federal, state or local tax returns, requests and declarations of estimated tax required to be made by me by law for tax years 1998-2050; (b) to represent and act for me in all tax matters in dispute or litigation; (c) to receive, endorse, and collect checks in settlements of any refund or taxes; (d) to file claims for abatement, refund or credit taxes; (e) to make any adjustments or amendments; (f) to prepare, sign, and file any power of attorney (including IRS Form 2848) appointing my agent or a person selected by my agent as my representative before the Internal Revenue Service, state or local taxing authority; (g) to inspect or review any tax or information return; and (h) to sign any and all receipts, waivers, settlements or agreements pertaining to all income or other taxes assessed against me or my property. 6. GOVERNMENT DOCUMENTS, VOUCHERS AND CHECKS: (a) To execute, sign and deliver any and all government reports, applications, requests, vouchers and demands on my behalf, including, but not limited to, those for any and all allowances and reimbursements properly payable to me by the United States such as for transportation of dependents or for the shipment of household effects or other property as authorized by law or regulations; and (b) to receive, endorse and collect the proceeds of checks payable to my order drawn on the Treasurer of the United States for whatever account. 7. INSURANCE TRANSACTIONS: (a) To pay the premiums on, terminate, or execute any rights on any contract of insurance presently owned by me or hereafter acquired; (b) to procure different or additional contracts of insurance on my life or with respect to protecting me or my property from ill health, disability, accident, liability or loss; (c) to apply for, and receive any loan on the security of any contract of insurance, to surrender and receive the cash surrender value to exercise any election and conversion rights, and to demand, receive or obtain any money, dividend, or other thing of value to which I am or to which I may become entitled such as the proceeds or other return or profit arising out of any contract of insurance or of anyone or more of the insurance transactions herein enumerated. Naval Legal Services Office, Mid-Atlantic, Legal Assistance Office, 9620 Maryland Avenue, Norfolk, VA 23511 2