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Authorized Representative Declaration (Power of Attorney Form)
MCL 205.28(1)(f) strictly prohibits employees of the Department of Treasury from disclosing confidential tax information to anyone other than the individual taxpayer or his or her authorized representative.
Below are frequently asked questions to assist you in filling out the form, examples of what a completed form might look like as well as a new video explaining how to fill out the new form.
Frequently Asked Questions
Authorized Representative Declaration Video
Form 151 Business Example
Form 151 (Part 5, Section 8) Example
Form 151 Individual Income Tax Example
Request Copies of Tax Returns
Complete a 4095 Request for Disclosure of Tax Return and Tax Return Information to authorize the Department of Treasury, Office of Disclosure to provide copies of tax returns to yourself or your appointee. The Disclosure officer will complete the form along with the requested tax return information and return it to you or your appointee.
4095, Request and Consent for Disclosure of Tax Return and Tax Return Information
Authorize a Representative
If you wish to authorize another person or corporation, (tax preparer, family member, etc.,) as your representative in tax or debt matters before the State of Michigan, complete and file a form 151, Authorized Representative Declaration
151, Authorized Representative Declaration (Power of Attorney)
Request Information for Mortgage Companies
For specific use by Mortgage Companies and Financial Institutions in dealing with mortgages. You may complete and file a Limited Power of Attorney - Borrower's Authorization for Disclosure of Information (form 4300) if you wish to have your mortgage company or financial institution contact the Michigan Department of Treasury on your behalf to obtain any and all information, including pay off amounts, for settlement of any outstanding tax lien(s) or debt obligations.
4300, Limited Power of Attorney - Borrower's Authorization for Disclosure of Information
205.8 Letters and notices sent to taxpayer's official representative.
If a taxpayer files with the department a written request that copies of letters and notices regarding a dispute with that taxpayer be sent to the taxpayer's official representative, the department shall send the official representative, at the address designated by the taxpayer in the written request, a copy of each letter or notice sent to the taxpayer. A taxpayer shall not designate more than 1 official representative under this section for a single dispute.