Form 151, Page 2
Purpose
Use the Authorized Representative Declaration (Power of
Attorney) (Form 151) to authorize the Michigan Department
of Treasury (Treasury) to communicate with a named
individual or entity acting on your behalf. This form may
also be used to revoke your representative’s authority or to
designate a representative to receive letters and notices
regarding a particular tax dispute.
Required information. If a box includes the word
“Required,” you must provide the information. If a box does
not contain the required information, the form is invalid and
you will be notified by letter.
Part 2: Revoking the authority of a representative.
Complete Part 2 if you want to revoke your representative’s
authority in whole or in part or all prior authorizations. After
you revoke your representative’s authority, you may represent
yourself, or you may appoint a new representative.
Part 3: Appointing an entity as your representative.
If you appoint an entity as your representative, then any
individual within that entity is authorized to act on your
behalf. For example, if you appoint the XYZ Law Firm as
your representative, any attorney or paralegal from that firm
is authorized to act on your behalf. The “Contact Name” is
only to ensure that information sent to the entity is directed
to the individual overseeing your representation. The contact
name is NOT your sole authorized representative. To appoint
an entity, write in the Name and Address box (for example):
XYZ Law Firm
1234 Street
City, State, ZIP Code
Appointing an individual as your representative. If you
appoint a specific individual as your representative, then only
that individual is authorized to act on your behalf. Treasury
will only discuss with or disclose information to that
individual. For example, if a specific attorney at the XYZ
Law Firm is named as your representative, Treasury will not
discuss with or disclose information to any other attorney or
paralegal at the same firm. To appoint an individual, write in
the Name and Address box (for example):
Lynn Lee
XYZ Law Firm
1234 Street
City, State, ZIP Code
Part 4: Type of authority: General or limited. You may
grant your representative general or limited authority to act
on your behalf. The actions that your representative may
take will depend on the boxes that you check in Part 4.
Confidential information (box 1) will only be provided upon
request; Treasury will not automatically send confidential
information to your representative. If you check box 5 in
Part 4, you are granting your representative general authority
to act on your behalf regarding any tax return and any debt.
However, granting your representative general authority does
not give the representative the right to receive future copies
of letters and notices unless Part 5 is also completed.
Part 5: Requesting copies of letters and notices with
respect to a tax dispute.
NOTE: This part does not apply to City Income Tax.
If you complete Part 5, you must identify on the line in Part 5
a single tax matter that is in dispute. The dispute may cover
more than one tax period or year. If you have more than
one dispute with Treasury and want your representative
to receive copies of future notices and letters with respect
to those additional disputes, you must fill out a separate
form for each dispute. Part 5 does not give a representative
authority to act on your behalf. You must give your
representative authority to act on your behalf by checking
one or more boxes in Part 4 if you want your representative
to do more than just receive future notices and letters. Only
one representative can be authorized to receive future letters
and notices regarding a specific tax dispute under Part 5.
Treasury will only send future letters and notices to the
person identified on the most recent form. If you appoint an
entity as your representative, future letters and notices will
be sent to the attention of the first “Contact Name.”
Deceased taxpayer. Do not use this form for a deceased
taxpayer. File a Claim for Refund Due a Deceased Taxpayer
(MI-1310) with a death certificate and/or a letter of authority
(issued by the probate court) for a personal representative.
MAILING OR FAXING INSTRUCTIONS
Individual taxpayers:
Michigan Department of Treasury
Customer Contact Center
Individual Correspondence Section
P.O. Box 30058
Lansing, Ml 48909
Fax: 517-636-4488
When Treasury Collections asks for this form and any
attachments:
Michigan Department of Treasury — Coll
P.O. Box 30149
Lansing, Ml 48909
Fax: 517-272-5562
When a Treasury field office representative asks for this
form, send it as directed by that office.
For all others:
Michigan Department of Treasury
Customer Contact Center
Registration Section
P.O. Box 30778
Lansing, Ml 48909