Section R. 205.1005 - Representation before departmentRule 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.Mich. Admin. Code R. 205.1005