Michigan Tax Power of Attorney (Form 151)

Officially named the Authorized Representative Declaration, the Michigan Tax Power of Attorney (Form 151) is a document that makes official a taxpayer’s decision to appoint a representative to handle their tax matters. Fundamentally, it authorizes the representative to act on the taxpayer’s behalf before the Department to carry out the tax-related matters they specify in the form. Moreover, it signifies the taxpayer’s consent for the Department to communicate with the representative when necessary. In order to complete the form, the taxpayer must complete a total of six (6) sections, which are:

  1. Taxpayer or debtor information;
  2. Revocation of authority;
  3. Representative appointment;
  4. Type of authority;
  5. Request copies of letters and notices regarding a tax dispute; and
  6. Taxpayer or debtor authorization.

Signing requirements: Must be signed by the taxpayer (and their spouse if filing jointly).