The Minnesota form REV184a serves an important purpose for taxpayers who wish to streamline their communication with the Minnesota Department of Revenue. This form allows individuals to appoint a representative, often referred to as an attorney-in-fact, to receive all correspondence, including refunds and legal notices, related to their tax matters and nontax debts. By completing this election, taxpayers forfeit direct communication with the department, as all relevant correspondence will be directed to their appointee. The process requires careful attention; the form must be attached to the Power of Attorney (Form REV184) to be valid. If not, the department will deny the election and return the form. Additionally, taxpayers must be aware that this election has an expiration date, which can be set or will default to the revocation of the power of attorney. Proper completion of the form includes providing personal information, such as names, Social Security numbers, and addresses, as well as indicating whether this is an original election, an amendment, or a cancellation of a previous election. The form must be signed and dated to take effect, ensuring that both the taxpayer and their appointee are informed and authorized to act on behalf of the taxpayer.