Enter the taxpayer's Social Security number, employer identification number (EIN), or other number assigned by Finance, unless the request is submitted on hypothetical facts. Submit copies of all tax returns, contracts, deeds, instruments, or other documents relevant to the issues to be decided. An individual may file a request for a letter ruling on his or her own behalf or a ruling may be requested by a general partner of a partnership (without filing a power of attorney) on behalf of the partnership, or by an officer or employee of a corporation on behalf of the corporation. If a corporation is acting through an employee, a Power of Attorney, executed by an officer of the corporation, must be filed. The adult spouse, parent or guardian, or any person having legal custody of a minor, or a person who prepared the tax return of a minor may file a request for a letter ruling on behalf of such minor. A committee or conservator appointed pursuant to the Mental Hygiene Law, an attorney-in-fact acting pursuant to Section 5-1601 of the General Obligation Law, or any other person authorized by law may request a ruling on behalf of an individual who is mentally or physically incapable of making such request. Any of the following may file a request for letter ruling on behalf of another individual or a business entity, if authorized by a Power of Attorney that is signed by such an individual, by a general partner of a partnership, or an officer of a corporation, where such Power of Attorney is filed with Finance before or concurrently with the filing of the request for a letter ruling: an attorney-at-law licensed to practice in New York State; a certified public accountant duly qualified to practice in New York State; an attorney-at-law or accountant duly authorized to practice in any other state; a person admitted to practice before the Internal Revenue Service or before the Tax Court of the United States; and the petitioner's spouse, child or parent.