Mich. Admin. Code R 205.1006c — Requesting copies of letters and notices with respect to tax dispute

Rule 6c. (1) Michigan Department 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 futu re 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. Except as
provided under Rule 6b(2), Michigan Department of Treasury For m 151 shall be used by
a taxpayer for purposes of subdivision (a) of this subrule, or for purposes of subdivision
(a) of this subrule and this subdivision.

(2) A taxpayer may file a written request with the department that copies of future
letters and notices regarding a dispute be sent to the taxpayer’s official representative, as
provided in MCL 205.8.
(3) For purposes of this rule and MCL 205.8, the taxpayer’s identification of a
single, specified tax type and tax period or periods for which the taxp ayer is requesting
copies of future letters and notices is considered a dispute.
(4) Letters and notices that are subject to the authorization under this rule and MCL
205.8 shall be any written correspondence from the department with content that relates
to the audit, assessment, and/or collection of the respective tax type or that involves the
appeal rights of the taxpayer under MCL 205.22, and may include additional written
correspondence as systems capabilities of the department can accommodate. Lette rs and
notices regarding a dispute under this subrule may be sent by the department by mail or,
if systems capabilities of the department can accommodate, to a secure, encrypted
electronic mailbox designated by the department that was authorized by the taxpayer.
(5) A taxpayer shall make a written request under subrule (2) of this rule only by
filing a properly completed Michigan Department of Treasury Form 151. This form is
available on the department’s website, or may be requested by contacting the dep artment.
The taxpayer shall return the completed form as provided for in the form and its
instructions.
(6) The taxpayer shall identify on the appropriate line or lines of Michigan
Department of Treasury Form 151 the specific tax type or types and the t ax period or
periods for each respective tax type.
(7) If a taxpayer has more than 1 dispute with the department and wants its named
official representative to also receive copies of future letters and notices with respect to
those additional disputes, t he taxpayer shall complete and submit 1 or more Michigan
Department of Treasury Form 151, as prescribed by the department in the form and
instructions, for the respective tax type and tax period desired by taxpayer.
(8) Only 1 official representative aut horized under this rule and MCL 205.8 may
receive copies of future letters and notices regarding a single, specified tax type and tax
period or periods for that tax type. If the named official representative is an entity, the
department shall send copies of future letters and notices regarding the single, specified
tax type and tax period or periods for that tax type to the individual named as the contact
person.
(9) If a taxpayer’s written request for copies of letters and notices as submitted to the
department is incomplete or the relevant portions of Michigan Department of Treasury
Form 151 have been filled out incorrectly, the written request for copies of letters and
notices will not be effective, and the department shall notify the taxpayer, identi fy the
information needed, and request that the taxpayer submit to the department a new,
properly completed Michigan Department of Treasury Form 151.
(10) Once filed with the department, a taxpayer’s written request authorizing its
official representative to receive copies of future letters and notices regarding a dispute
shall be presumed to be valid until the matter in dispute is concluded, or until the
taxpayer specifically revokes the official representative’s authority. A taxpayer may
revoke an offi cial representative’s authority to receive copies of letters and notices
regarding a dispute by completing the indicated portions of Michigan Department of
Treasury Form 151, directions for which are included on the form and instructions.

(11) A taxpayer’s written request that copies of future letters and notices regarding a
dispute with that taxpayer be sent to the taxpayer’s official representative does not give
the official representative authority to act on the taxpayer’s behalf or to represent the
taxpayer in communications with the department.
(12) If a taxpayer files a written request with the department that copies of future
letters and notices regarding a dispute with that taxpayer be sent to the taxpayer’s official
representative in accordance with the requirements under this rule, but the department
fails to provide the taxpayer’s representative with a copy of a letter or notice regarding
the respective tax type and tax period or periods that gives rise to appeal rights to the
taxpayer, the department shall do the following, as applicable:
(a) If the department sent subsequent letters or notices regarding the dispute only to
the taxpayer and not also to the taxpayer’s official representative, the department shall
deem the time period in which to request an informal conference under MCL 205.21(2),
or to otherwise appeal to the Michigan Court of Claims or the Tax Tribunal under MCL
205.22(1), to commence when a copy of the pertinent letter or notice is subsequently
furnished to the taxpayer’s off icial representative. The copy of the pertinent letter or
notice sent to the taxpayer’s official representative must be accompanied by a letter from
the department stating the appeal period.
(b) If the taxpayer has been denied appeal rights by the depar tment, the Court of
Claims or the Tax Tribunal because of an untimely appeal arising from the department’s
failure to provide the taxpayer’s official representative with a required copy of a pertinent
letter or notice, the department shall reinstate the taxpayer’s applicable appeal rights upon
the taxpayer’s written request to the department for an informal conference. The
taxpayer’s written request must include the taxpayer’s name, federal employer
identification number or other identification number, the tax type and tax period or
periods, and any relevant assessment number. In the case of a denied or reduced refund,
the taxpayer shall provide the tax type and tax period or periods, or other identifying
information. All of the following apply:
(i) The taxpayer’s written request must include a copy of the taxpayer’s original
letter or other document that had requested copies of future letters and notices be sent to
the taxpayer’s official representative.
(ii) If decided adversely to the taxpayer, the informal conference must result in a
decision, order, or assessment by the department that may be appealed to the Court of
Claims or the Tax Tribunal under MCL 205.22(1).
(iii) If the matter had been to informal conference, and the denial of appeal right s is
based upon a Final Bill for Taxes Due (Final Assessment), the taxpayer shall contact the
department’s office of the taxpayer advocate, which shall issue the taxpayer’s official
representative a copy of the pertinent letter or notice and which must be accompanied by
a letter stating the new appeal period.
(c) If the taxpayer has been denied appeal rights by the department, the Court of
Claims, or the Tax Tribunal because of an untimely appeal arising from the department’s
receipt of a written req uest not in accordance with this rule and the department failed
under subrule (7) of this rule to advise the taxpayer that the written request was not in
accordance with this rule, the department shall reinstate the taxpayer’s applicable appeal
rights that were denied because of the department’s failure to advise the taxpayer. The
taxpayer’s written request must include the taxpayer’s name, federal employer

identification number or other identification number, the tax type and tax period(s), and
any relevant assessment number. In the case of a denied or reduced refund, the taxpayer
shall provide the tax type and tax period or periods, or other identifying information. All
of the following apply:
(i) The taxpayer’s written request must include a copy o f the taxpayer’s original
letter or other document that had requested copies of future letters and notices be sent to
the taxpayer’s official representative.
(ii) If decided adversely to the taxpayer, the informal conference must result in a
decision, order, or assessment by the department that may be appealed to the Court of
Claims or the Tax Tribunal under MCL 205.22(1).
(iii) If the matter had been to informal conference, and the denial of appeal rights is
based upon a Final Bill for Taxes Due ( Final Assessment), the taxpayer shall contact the
department’s office of the taxpayer advocate, which shall issue the taxpayer’s official
representative a copy of the pertinent letter or notice and which must be accompanied by
a letter stating the new appeal period.
(13) If a taxpayer’s appeal rights were denied by the Court of Claims or the Tax
Tribunal and the related opinion or order denying relief to the taxpayer addresses the
merits of any notice issues arising under MCL 205.8, then the relief pro vided under
subrule (12) of this rule shall not be provided.