Mich. Admin. Code R. 205.1006b - Written authorization by taxpayer for representative to represent taxpayer in communications with department

Rule 6b.

(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 taxpayers designation of an authorized representative to act on its behalf and represent the taxpayer in communications with the department.

(b) A taxpayers 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 taxpayers 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 representative 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 taxpayers behalf and to represent the taxpayer in communications with the department, such 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 account or identification number.

(b) The name, address, and telephone number of the taxpayers 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 taxpayers representative 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 taxpayers written authorization should be provided by filing a properly 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 departments website or may be requested by contacting the department. Directions for returning the completed 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 representatives authority. A taxpayer may revoke a representatives 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 representatives authority. Directions for revoking a representatives authority by Michigan Department of Treasury Form 151 must be included in the forms 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 taxpayers 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 taxpayers official representative, as provided in MCL 205.8, unless that authorization is provided in accordance with R 205.1006c.

Notes

Mich. Admin. Code R. 205.1006b