Mich. Admin. Code R 205.1006b — Written authorization by taxpayer for representative to represent

taxpayer in communications with department.
Rule 6b. (1) Michigan Departmen t of Treasury Form 151, entitled “Authorized
Representative Declaration (Power of Attorney),” shall incorporate separate parts or
sections in order to accommodate both of the following:

(a) A taxpayer’s designation of an authorized representative to act on its behalf and
represent the taxpayer in communications with the department.
(b) A taxpayer’s written request to the department that copies of future letters and
notices regarding a single, specified tax type and tax period or periods for that tax typ e be
sent to the taxpayer’s official representative, as provided in MCL 205.8. Michigan
Department of Treasury Form 151 shall be used by a taxpayer for either purpose, or for
both purposes.
(2) A taxpayer may provide written authorization for a represen tative to act on its
behalf and represent the taxpayer in communications with the department. The written
authorization shall be provided by the taxpayer on 1 of the following:
(a) Michigan Department of Treasury Form 151.
(b) Another written document that meets all the requirements set forth in subrule (3)
of this rule.
(c) Another document that provides clear legal authority for a representative to act
on the taxpayer’s behalf and to represent the taxpayer in communications with the
department, s uch as a court approved guardianship or conservatorship or other court
order.
(3) In order to be valid, the written authorization must include, at a minimum, all of
the following information:
(a) The taxpayer's name, address, telephone number, and ac count or identification
number.
(b) The name, address, and telephone number of the taxpayer’s representative and, if
the representative is an entity, such as a law firm rather than an individual, the name of a
contact person. If the taxpayer’s represent ative is an entity, the written authorization
permits the department to disclose confidential information to any member of the named
entity. The specification of a contact person is only to ensure that information sent to the
entity is directed to the individual overseeing the representation.
(c) The time period for which the authorization is effective. If no start date is
specified, the authorization is effective as of the date that it is signed by the taxpayer. If
no expiration date is indicated, the authorization is effective until revoked.
(d) The type of authority granted to the representative, and any restrictions on that
authority, such as tax type and/or tax period.
(e) The signature of the taxpayer or, if the taxpayer is not an individual, for example,
a corporation, the signature of a person authorized to sign on behalf of the taxpayer; the
printed name of the person signing; the title of the person signing if the taxpayer is not an
individual; and the date of signing.
(4) A taxpayer’s w ritten authorization should be provided by filing a prope rly
completed Michigan Department of Treasury Form 151, except as provided in subrules
(2)(b) or (c) or (8) of this rule. Form 151 is available on the department’s website or may
be requested by con tacting the department. Directions for returning the com pleted form
shall be included in the instruction page, and the taxpayer shall return the completed form
in accordance with the instructions.
(5) Except as provided under subrule (2)(c) of this rule , a written authorization is
properly completed only if the requirements of subrule (3) of this rule are met, and as to
Michigan Department of Treasury Form 151, in addition to any requirements specified by
the department on Form 151 and instructions to this form.

(6) If a written authorization submitted by a taxpayer is incomplete, has been filled
out incorrectly, or fails to meet all the requirements under subrule (3) of this rule, the
authorization is not effective, and the department shall notify the taxpayer, identify the
information needed, and request that the taxpayer submit to the department a new,
properly completed Michigan Department of Treasury Form 151.
(7) Only 1 taxpayer representative, either an individual or an entity, may be named
on a single written authorization. A written authorization filed with the department is
presumed to be valid until it expires according to its terms, or until the taxpayer
specifically revokes the representative’s authority. A taxpayer may revoke a
representative’s authority in whole or in part by completing the indicated portions of
Michigan Department of Treasury Form 151 or by providing another written document
that clearly revokes that prior representative’s authority. Directions for revoking a
representative’s authority by Michigan Department of Treasury Form 151 must be
included in the form’s instructions page. Filing a new written authorization through a
Michigan Department of Treasury Form 151, without completing the revocation section
of the form, does not automatically revoke a previously filed written authorization.
(8) If circumstances exist that make it impossible for the taxpayer to provide a
written authorization as specified in subrule (2) of this rule, for example, the taxpayer is
incapacitated, the party purporting to represent the taxpayer shall contact the department
so that special arrangements can be made.
(9) A written authorization granting authority to a representative to act on the
taxpayer’s behalf and represent the taxpayer in communications with the department does
not constitute a written request to the department that copies of future letters and notices
regarding a single, specified tax type and tax period or periods for that tax type be sent to
the taxpayer’s official representative, as provided in MCL 205.8, unless that authorization
is provided in accordance with R 205.1006c.