Checks in payment of claims allowed will be drawn in the names of the persons entitled to the money and may be sent directly to the claimant or to a person in care of an attorney or agent who has filed a power of attorney specifically authorizing him to receive checks.
61 Pa. Code § 119.13b
The provisions of this §119.13b issued under section 354 of the Tax Reform Code of 1971 (72 P. S. § 7354).