Editing Power of attorney (section)

===Oral and written===
Depending on the jurisdiction, a power of attorney may be oral and, whether witnessed, will hold up in court, the same as if it were in writing.<ref>{{cite web|title=Power of Attorney|url=https://www.law.cornell.edu/wex/power_of_attorney|publisher=Cornell Legal Information Institute|access-date=22 September 2011|date=2007-08-06}}</ref> For some purposes, the law requires a power of attorney to be in writing. Many institutions, such as [[hospital]]s, [[bank]]s 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 a duplicate original or a copy for their records. Nursing homes often follow the same practice.