(a) In addition to the requirementscontained in the maintenance petition, any application from a parent requestingwithdrawal from a guardianship account must include a copy of the Federaland State income tax returns of the applicant for the last three years.
(b) In order to ensure the properopening of all initial guardianship accounts, where the court directs thatthe deposit be made jointly with the clerk of the Surrogate's Court, a representativeof the Surrogate's Court shall be present at the bank when the account isopened.