Complete and file Form UIA 1488, Power of Attorney, if you wish to appoint an individual, firm, or organization as your representative in tax or benefit matters before the UIA. Failure
to complete this form will prohibit the UIA from discussing your information with another person or releasing your information to another person, to protect your Firm’s
confidential information.
PART 1: EMPLOYER INFORMATION
Enter the employer’s name, address, telephone number, fax number, and email address. If the taxpayer is a business operating under another name, enter the doing business as, trade or assumed name. Enter the Federal Employer
Identification Number (FEIN), any other applicable FEIN, and
the UIA Account Number, leave the indicated space blank.
PART 2: REPRESENTATIVE INFORMATION
AND AUTHORIZATION DATES
You must submit a separate Power of Attorney form for each representative. Enter the authorized representative’s telephone number, fax number, and email address. If your representative is not an individual, please designate a contact person. Make sure to indicate the beginning and end ending dates of authorization. Provide the FEIN associated with the representative and the representative’s UIA account number,
if available. In addition, indicate whether the representative is a professional employer organization (PEO), certified public
accountant (CPA), human resources specialist, bookkeeper, or other service provider. More than one box may be checked, if applicable.
PART 3: TYPE OF AUTHORIZATION
Check the General Authorization 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 provide oral or written presentations of fact and/or argument, (3) sign reports, (4) enter into agreements, and (5) receive all mailings (including forms, billings, and payment notices). This authorization applies to all tax/non-tax matters and for all years or periods.
You may restrict your representative’s authorization to act on
your behalf by checking the Limited Authorization box, and then checking the appropriate specific powers boxes. The
authorizations selected apply to all tax related/non-tax related matters and for all years or periods. If all 5 boxes apply,
complete the “General Authorization” section only. If you check the box for line five, you may select the category/categories of
forms that you want mailed to the Power of Attorney indicated on this form. The categories of forms are: (1) Tax, (2) Claims Control, (3) Contested Claims or (4) All.
All mail will be sent to the address you entered in Part 2 of this form. To change the mailing address after submission of this
form, use your Michigan Web Account Manager (MiWAM) at www.michigan.gov/uia.
WORK OPPORTUNITY TAX CREDIT (WOTC):
The Work Opportunity Tax Credit (WOTC) is a Federal tax credit incentive that Congress provides to the private-sector
businesses for hiring individuals from nine target groups who have consistently faced significant barriers to employment. To
learn more about WOTC and how to apply, visit
www.doleta.gov.
PART 4: CHANGE IN POWER OF ATTORNEY
Unless otherwise specified, this Power of Attorney replaces or revokes any previous Power of Attorney form on file with the Michigan UIA for the same tax matters identified on this form.
You must identify any previous authorizations to this form when filed.
PART 5: EMPLOYER SIGNATURE
Sign and date the form if you have the authority to execute the Power of Attorney on behalf of an employer.
FILING POWER OF ATTORNEY
To file this form, mail or fax it to:
UIA TAx Office, P.O. Box 8068, Royal Oak, MI 48068-8068
Fax (517) 636-0014
Direct any questions to the Office of Employer Ombudsman
(OEO) through your MiWAM account at www.michigan.gov/uia or call 1-855-484-2636. TTY service is available at 1-866-366-0004.