Oral and written powers of attorney

A power of attorney may be oral and whether witnessed or not, will hold up in court, same as if it were in writing. For some purposes, the law requires a power of attorney to be in writing. Many institutions, such as hospitals, banks and, in the United States, the Internal Revenue Service, require a power of attorney to be in writing before they will honor it, and they will usually keep an original copy for their records. In some countries and situations, an Electronic Power of Attorney can also be considered valid.