Responsibilities assigned under the designation of Power of Attorney are discretionary for the person named as Attorney-in-Fact (the person who is to carry out the wishes of the designator).
As such, the named attorney-in-fact could always choose not to accept the responsibilities that are associated with the appointment, or simply choose not to act — and as such, the appointment would be without force or effect.
So what steps should be taken by the Attorney-in-Fact to remove himself from the Power of Attorney designation?