Section R. 205.1006d - Discussing return information with preparer of returnRule 6d.
( 1) A taxpayer may authorize the department to discuss the taxpayers return with the preparer of the return by checking the designated box on the return and providing information regarding the authorized preparer as specified on the return or instructions.( 2) The checked box on the return authorizes the department to contact the preparer of the return concerning the contents of the return. In addition, it authorizes the preparer of the return to do all of the following: (a) Provide the department with information missing from the return.(b) Contact the department to obtain information about processing or the status of refunds and payments related to the return.(c) Request copies of any correspondence related to matters concerning the return, such as math errors, return preparation, and any adjustments to the return.(d) Respond to any such correspondence related to matters concerning the return.( 3) The checked box on the return does not authorize the department to discuss with the preparer any other tax return or to provide the preparer any information regarding audit, assessment, or collection activities on the taxpayers account. In addition, the checked box on the return does not authorize the preparer to take any action on behalf of the taxpayer, such as requesting an informal conference or undertaking an appeal of any assessment, decision, or order of the department, receive a refund check, or otherwise represent the taxpayer before the department. The taxpayer shall execute a Michigan Department of Treasury Form 151 under Rule 6b, or other written authorization as permitted under R 205.1006b(2), designating the preparer as its representative in order for the preparer to discuss with the department any matters outside the scope of those referenced in subrules ( 1) and ( 2) of this rule, or to take action on behalf of the taxpayer.Mich. Admin. Code R. 205.1006d
2018 MR 9, Eff. 5/11/2018