Mich. Admin. Code R 205.1006d — Discussing return information with preparer of return

Rule 6d. (1) A taxpayer may authorize the department to discuss the taxpayer’s
return with the preparer of the return by checking the designated box on the return and
providing information regarding the authorized preparer as specified on the return or
instructions.
(2) The checked box on the return authorizes the department to con tact the preparer
of the return concerning the contents of the return. In addition, it authorizes the preparer
of the return to do all of the following:
(a) Provide the department with information missing from the return.
(b) Contact the department to obtain information about processing or the status of
refunds and payments related to the return.
(c) Request copies of any correspondence related to matters concerning the return,
such as math errors, return preparation, and any adjustments to the return.
(d) Respond to any such correspondence related to matters concerning the return.
(3) The checked box on the return does not authorize the department to discuss with
the preparer any other tax return or to provide the preparer any information regar ding
audit, assessment, or collection activities on the taxpayer’s account. In addition, the
checked box on the return does not authorize the preparer to take any action on behalf of
the taxpayer, such as requesting an informal conference or undertaking a n appeal of any
assessment, decision, or order of the department, receive a refund check, or otherwise
represent the taxpayer before the department. The taxpayer shall execute a Michigan
Department of Treasury Form 151 under Rule 6b, or other written auth orization as
permitted under R 205.1006b(2), designating the preparer as its representative in order

for the preparer to discuss with the department any matters outside the scope of those
referenced in subrules (1) and (2) of this rule, or to take action on behalf of the taxpayer.