If you claimed a tax refund and the Department of Treasury (Department) determines that you are not entitled to all or part of this refund, the Department will adjust or deny your claim for refund. If you have been notified that the Department either adjusted or denied the amount of your refund, you have the right to have the matter reviewed through the informal conference process. Taxpayers have 60 days from the date of the notice of adjustment or denial of their refund to request an informal conference.

For information specific to Income Tax Refund Adjustment or Denials, see below.

The Revenue Act, MCL 205.1 et seq, 1941 PA 122 provides the procedures for administration, audit, assessment, appeal and collection of tax liability for all taxes administered under the Revenue Act. Some of the taxes administered under the Revenue Act are income tax, sales tax, use tax, withholding tax, Michigan Business tax, Single Business tax, Corporate Income tax, motor fuel tax and tobacco products tax.

To request an informal conference on matters other an Income Tax refund denial or adjustment, you must submit a timely written request for an informal conference to the Department’s Hearings Division within 60 days of the date on the notice of an Intent to Assess (Bill for Taxes Due).

Your written request must include:

1. A statement explaining that you are requesting an informal conference regarding an action taken by the Department,
2. Your name,
3. Your taxpayer identification number,
4. The contested amount of tax, and
5. An explanation of the dispute.

Written requests for informal conferences are received only by US mail or facsimile pursuant to MCL 205.21(b). Email and telephone requests are not accepted.

Send informal conference requests to:

Michigan Department of Treasury
Hearings Division
430 W. Allegan St.
Lansing, MI 48922

Fax: (517) 636-4115

If you claimed a refund on your Income Taxes and the Department of Treasury (Department) determined that you were not entitled to all or part of this refund by either adjusting or denying your refund, you have the right to request that your matter be reviewed through the informal conference process.

To speak with a Customer Service Representative about your refund adjustment or denial, please call (517) 636-4486. Many matters can be resolved over the phone. Please understand that our busiest time of the year is January through March and that there can be long wait times to speak with one of our staff.

Most of the time, the Customer Service Representative can explain the adjustment. If they suggest you send additional documentation to the Department, you should do so within 60 days of the date of the refund denial or reduction. Responding within 60 days and requesting an informal conference preserves your right to an informal conference.

You may also review the explanation you received from the Department or check our website for additional information. If you are not satisfied with the Department’s determination, you may submit a written request for an informal conference within 60 days of the date on the notice of refund denial or adjustment.

To request an informal conference regarding the denial or adjustment of your Individual Income Tax Refund, you must submit a timely written request. An informal conference request must be in writing and must be postmarked no later than 60 days after the date of the Department of Treasury's (Department) denial or adjustment of your refund.

An informal conference request must include the following:

1. A statement explaining that you are contesting the denial or reduction of your Individual Income Tax refund,
2. Your name,
3. Your social security number,
4. A brief explanation of your reasoning,
5. Any supporting documentation or information you possess and
6. A copy of the notification you received.

Be sure to keep copies of everything for yourself.

Mail your request to:

Michigan Department of Treasury/Conference Request
P.O. Box 30757
Lansing, MI 48909

If the 60-day deadline is near and you need additional time to gather information, you should send your request immediately. This will preserve your right to an informal conference. You may send additional information at a later date.

The Department will respond to all requests for informal conference. The response will indicate if your request was received within the 60-day time frame and qualifies for an informal conference. The response may also provide an additional explanation of the adjustment to your refund or ask for additional information from you. If your request for informal conference is not made within the 60-day timeframe, you will not be afforded an informal conference. However, the department will still review your matter and make adjustments where appropriate.

If your request was received within the 60-day time frame and is not resolved to your satisfaction after additional review, please call 1-800-827-4000 or write to the Hearings Division, Austin Building, Lansing, MI 48922 to schedule your informal conference.

For more information, please click here.

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