Mich. Admin. Code R. 205.1005 - Representation before department
Rule 5.
(1) Any
person may represent a taxpayer before the department as a taxpayer
representative. A taxpayer may appear for himself, herself, or itself or may be
represented by an accountant, attorney, bookkeeper, tax preparer, or any other
third party that the taxpayer may choose.
(2) The person shall file, with the
department, either an appearance in the dispute or written authorization as
described in
R 205.1006. The person's name,
address, and telephone number shall be included in the appearance or the
written authorization. The person's appearance applies only to the extent
authorized by the taxpayer.
(3) A
person who has entered an appearance in a dispute may withdraw from the
representation after giving the department notice of the withdrawal.
(4) The appearance of a business firm or an
organization shall include the name of an individual who serves as a contact
person and the address and phone number of the individual if different from the
business firm or the organization.
Notes
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