First, file an application with the probate court to serve as the “personal representative” of the estate. (This is what most people think of as the “executor”). Once your application is approved, you may act for the estate. Usually, the court will give you a “Letters Testamentary.”
If you wish to authorize another person or corporation, (tax preparer, family member, etc.,) as your representative in tax or debt matters before the State of Michigan, complete and file a form 151, Authorized Representative Declaration.
All other documents that have been notarized by another source must have an apostille prepared by the Office of the Great Seal in Lansing. The Office of the Great Seal maintains records of all persons who are notaries, and that office will issue an apostille to authenticate the notary's signature.
O The POA must be attached to the return. If the return is filed electronically, the power of attorney must be attached to Form 8453 and mailed to the appropriate service center once the electronic return is accepted for processing.
The Authorized Representative Declaration (Form 151) empowers individuals or entities to act on behalf of taxpayers in communications with the Michigan Department of Treasury. This form allows for the designation of a representative, revocation of previous authorizations, and requests for copies of tax-related notices.
About Form 2848, Power of Attorney and Declaration of Representative. Internal Revenue Service.
Use the Authorized Representative Declaration (Power of Attorney) (Form 151) to authorize the Michigan Department of Treasury (Treasury) to communicate with a named individual or entity acting on your behalf.