I authorize the IRS to release the information document returns (Forms 1099), that were furnished on magnetic media as part of the Federal/State combined reporting program to the officers and employees of the State tax agencies charged with processing and handling data under this program in the course of their tax administration duties. Returns may be disclosed to the tax agency in the State shown on the tape record. The State tax agency may use the information for any purpose permitted by State law.

            This consent is effective from the date signed to the date the IRS employee who administers the reporting program receives a written revocation from me.

Instructions:

            The individual authorized to sign this consent is determined by the kind of business entity filing the returns. The following list shows who may sign.

1. Sole proprietorship - owner.
   
2. Partnership - any person who is a partner during any part of the period covered by the returns.
   
3. S corporation under subchapter S of chapter 1 of the Internal Revenue Code - any person who is a shareholder during any part of the period covered by the returns.
   
4. Corporation - any principal officer.  The consent must also be attested to by the secretary or other corporate officer.

This consent may also be signed by the attorney-in-fact for the filer. A consent signed by an attorney-in-fact must be attached to a written authorization from an appropriate person as described above.

* U. S.  G. P.O. 1986-491-481/54186   Form 6847 (Rev. 4-83)

Transmitter Control Code ____________________

Fax this form to 304 264-5602, then mail to IRS-Martinsburg Computing Center, Information Reporting Program, 230 Murall Drive, Kearneysville, WV 25430. Call the IRS 1099 Help line at 866-455-7438 for assistance.