Hearings and Appeals
The Hearings Division is an administrative forum within the Michigan Department of Treasury (Department) where a taxpayer may contest certain actions taken by the Department. A taxpayer must request an informal conference or hearing in writing within the timeframe provided by the statute governing their matter. Hearing Referees designated by the Department consider each matter and prepare written recommendations for resolution to the Department.
The Hearings Division handles matters involving many different taxes, tax adjustments, and tax refunds. The laws governing each type of tax matter can be different. As a result of the varying laws applicable to each type of matter, please click on the appropriate link below that applies to your situation for more information.
- Intent to Assess (Bill for Taxes due)
- Adjustment or Denial of an Individual Income Tax Refund
- Adjustment or Denial of a Tax Refund (other than Individual Income Tax)
- Denial of a Principal Residence Exemption Claim
- Motor Fuel Seizure
- Tobacco Products Seizure
- Suspension, Revocation or Non-renewal of a Tobacco Products License
- Related Links