Facing matters related to taxes, benefits, or debts can seem daunting, especially when dealing with the State of Michigan's requirements. This is where the Michigan 151 form, a Power of Attorney Authorization, becomes invaluable. This form allows individuals, businesses, or organizations to officially designate someone to represent them in these complex matters. Whether it’s navigating tax filings, disputing unemployment claims, or handling debt obligations, the form covers a broad spectrum of financial interactions with the state. It's an essential tool for those who prefer to have a representative handle their affairs, whether due to lack of expertise, time, or the desire for professional assistance in these matters. To use this authorization effectively, it's crucial to understand its parts: taxpayer information, representative information and authorization dates, the scope of authorization—whether general or limited, and instructions for changing representation or revoking previous authorizations. Additionally, the completion and proper filing of this form are pivotal, including knowing where and how to submit it based on the specific agency request. Simplifying the process, this overview provides an accessible entry point into understanding and utilizing the form to its full potential, ensuring one’s financial and legal matters are competently managed.
Question | Answer |
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Form Name | Michigan Form 151 |
Form Length | 2 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 30 sec |
Other names | michigan power of attorney form 151, michigan form 151, BWUC, SSN |
Michigan Department of Treasury and Bureau of Workers' & Unemployment Compensation (BW&UC) 151 (Rev.
Power of Attorney Authorization
Issued under authority of the Revenue Act. Filing is voluntary.
Complete this form if you wish to appoint someone to represent you to the State of Michigan on tax, benefit or debt matters, or if you wish to revoke or change your current power of attorney representation. Read the instructions on page 2 before completing this form.
PART 1: TAXPAYER INFORMATION
Taxpayer Name and Address (include spouse's name if joint return) |
If a business, enter DBA, trade or assumed name. |
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Telephone Number |
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Fax Number |
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FEIN or Treasury Account No. |
Unemployment Compensation Account No. |
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Taxpayer SSN |
Spouse SSN |
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PART 2: REPRESENTATIVE INFORMATION AND AUTHORIZATION DATES
Your authorized representative may be an organization, firm, or individual. If your representative is not an individual, designate a contact person. Submit a separate form for each representative.
Representative Name and Address |
Contact Name (if applicable) |
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Telephone Number |
Fax Number |
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Beginning Authorization Date (mm/dd/yyyy) |
Ending Authorization Date (mm/dd/yyyy) * |
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PART 3: TYPE OF AUTHORIZATION
GENERAL AUTHORIZATION
Authorizes my representative to: (1) inspect or receive confidential information, (2) represent me and make oral or written Treasury BW&UC** presentations of fact and or argument, (3) sign returns, (4) enter into agreements, and (5) receive mail (includes forms,
billings, and payment notices). This authorization applies to all
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LIMITED AUTHORIZATION |
Section A - Treasury |
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Section B - BW&UC** |
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All |
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Only as |
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Only as |
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Select the type of authorization by checking the appropriate boxes in |
Tax/Nontax |
Specified |
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Tax/Nontax |
Specified |
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Section A and Section B. |
Matters |
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Below |
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Matters |
Below |
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1. |
Inspect or receive confidential information |
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2. |
Represent me and make oral or written presentation of fact or argument |
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3. |
Sign returns |
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4. |
Enter into agreements |
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5. |
Receive mail (includes forms, billings and payment notices) |
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Type of Tax (Income, Unemployment, Sales, Student Loan, etc.) |
Type of Form |
No. |
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Year(s) or Period(s) |
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PART 4: CHANGE IN POWER OF ATTORNEY REPRESENTATION OR REVOCATION
Treasury BW&UC**
CHANGE IN POWER OF ATTORNEY REPRESENTATION: This form replaces all earlier powers of attorney, except those attached, on file for the same
REVOKE PREVIOUS AUTHORIZATION: I revoke all powers of attorney submitted and will represent myself in all tax matters. Attach copies of any Powers of Attorney that will remain in effect concurrent with this new authorization.
PART 5: TAXPAYER'S SIGNATURE
If signed by a corporate officer, partner or fiduciary on behalf of the taxpayer, I certify that I have the authority to execute this power of attorney.
Signature |
Name or Title Printed or Typed |
Date |
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Spouse's Signature |
Name or Title Printed or Typed |
Date |
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*If no Ending Authorization Date is provided, the
** Bureau of Workers' & Unemployment Compensation is abbreviated throughout this form as BW&UC.
Instructions for Power of Attorney Authorization (Form 151)
Complete and file a Power of Attorney Authorization (Form 151) if you wish to appoint an individual, firm, or organization as your representative in tax or debt matters before the State of Michigan. Failure to complete this form will prohibit Treasury or the Bureau of Workers’ & Unemployment Compensation (BW&UC) from discussing or releasing your tax return/tax return information with or to another person including your spouse.
PART 1: TAXPAYER INFORMATION
Enter the taxpayer’s name, address, telephone number, fax number, and
PART 2: REPRESENTATIVE INFORMATION AND AUTHORIZATION DATES
You must submit a separate form for each representative. Enter the authorized representative’s telephone number, fax number, and
PART 3: TYPE OF AUTHORIZATION
Check the GeneralAuthorization box to allow your representative to act on your behalf to do all of the following: (1) inspect and receive confidential information, (2) represent you and make oral or written presentations of act and/or argument, (3) sign returns,
(4)enter into agreements, and (5) receive all (includes forms, billings, and payment notices. This authorization applies to all
You may restrict your representative’s authorization to act on your behalf by checking the Limited Authorization box, and checking the appropriate boxes in Section A and/or B. To limit the authorization for specific tax matters, check the appropriate “Only as Specified Below” boxes, and indicate the type of tax, type of form, and years/periods for which you are granting authorization in the space provided.
Check this box if your representative is authorized to:
1.Inspect or receive confidential information
2.Represent you and make oral or written presentation of fact or argument.
3.Sign tax returns.
4.Enter into agreements (such as payment plans).
5.Receive mail.
PART 4: CHANGE IN POWER OF ATTORNEY REPRESENTATION OR REVOCATION
Unless otherwise specified, this Power of Attorney Authorization replaces or revokes any previous power of attorney authorizations on file with the Michigan Department of Treasury or the Bureau of Worker’s & Unemployment Compensation for the same tax matters identified on this form.
You must identify any previous authorizations that are to remain in effect, and attach a copy of the authorizations to this form when filed.
PART 5: TAXPAYER SIGNATURE
You and your spouse, if a joint return, must sign and date the form.
FILING
Except as noted below, mail this form to the Registration Section. Treasury will forward your form to BW&UC.
Customer Contact Center
Registration Section
Michigan Department of Treasury
P.O. Box 30477
Lansing, MI
If the Michigan Accounts Receivable Collection System (MARCS) has requested you to file this form, mail your completed form and any attachments to:
MARCS
P.O. Box 30158
Lansing, MI
If a district office representative has requested you to file this form, mail it to that representative.
If the Treasury Collection Division has requested you to file this form, mail it to:
Collection Division
Michigan Department of Treasury
P.O. Box 30199
Lansing, MI 48909
If BW&UC has asked you to file this form, mail it to:
BW&UC Tax Office
P.O. Box 8068
Royal Oak, MI
Or fax to:
If you are an individual taxpayer (not representing a business), mail this form to:
Customer Contact Center Individual Correspondence Section Michigan Department of Treasury Lansing, MI 48922