Definitions

Appeal Rights
Appeal rights vary depending on the type of tax.

Intents to Assess (Bill for Taxes Due) and Refund Denials or Adjustments:
If a taxpayer does not agree with a Decision and Order of Determination issued by the Department following an informal conference regarding either a notice of Intent to Assess or a notice of refund denial or adjustment, the taxpayer may appeal to the Michigan Tax Tribunal within 35 days of notice of the Decision and Order of Determination or the taxpayer may appeal to the Michigan Court of Claims within 90 days of notice of the Decision and Order of Determination. Prior to an appeal to the Court of Claims, all tax, penalty, and interest must be paid under protest and a refund claimed as part of the appeal. A taxpayer seeking to appeal either a notice of Intent to Assess or a notice of refund denial or adjustment may bypass the informal conference process by appealing directly to either the Michigan Tax Tribunal or the Michigan Court of Claims.

Information about filing in the Michigan Tax Tribunal can be obtained from:

Michigan Tax Tribunal
P.O. Box 30232
Lansing, Michigan 48909
www.michigan.gov/taxtrib

Information on filing in the Michigan Court of Claims can be obtained from:

Michigan Court of Claims
P.O. Box 40771
Lansing MI 48901
cc.ingham.org

Motor Fuel Seizure Appeal Rights:
According to MCL 207.1130(10) , a taxpayer must seek a hearing with the Michigan Department of Treasury, Office of Hearings before seeking an appeal in court regarding a Motor Fuel Seizure. Following the hearing, an aggrieved taxpayer may appeal to the circuit court in the county where the property was seized within 20 days after receiving the notice of Decision and Order of Determination.

Tobacco Products Seizure Appeal Rights:
According to MCL 205.429(4) , a taxpayer must seek a hearing with the Michigan Department of Treasury, Office of Hearings before seeking an appeal in court regarding a Tobacco Products Seizure. Following the hearing, an aggrieved taxpayer may appeal to the circuit court in the county where the property was seized within 20 days after receiving the notice of Decision and Order of Determination.

Certified Mail
Certified mail is first class mail with delivery notification.

Decision and Order of Determination
The Department issues a Decision and Order of Determination after an informal conference or hearing . The decision and order contains a statement of the reasons and authority for the decision and assesses any tax, interest and penalty due. 1996 AACS, R 205.1011 .

Final Assessment (Bill for Taxes Due)
A final assessment (Bill for Taxes Due) issued by the Department includes the final assessment of taxes, interest and penalty due. When a taxpayer seeks an informal conference , a final assessment is not issued until after the Decision and Order of Determination . If a taxpayer does not seek an informal conference, a final assessment is issued to the taxpayer. Issuance of a final assessment gives the taxpayer appeal rights to either the Michigan Tax Tribunal within 60 days or the Michigan Court of Claims within 90 days.

Hearing
The opportunity for a hearing is afforded in matters regarding motor fuel seizures and tobacco products seizures . After making a timely written request for a hearing, the aggrieved person may appear before the Department, to present testimony and argument before a Hearing Referee . MCL 207.1130(4) and MCL 205.429(3) .

Hearing Referee
Hearing Referees are attorneys designated by law as impartial fact-finders who make recommendations to the State Treasurer regarding disputes between taxpayers and the Department of Treasury. Hearing Referees do not have the ability to enter into payment plans or offers to compromise on any portion of the contested amount. Hearing Referees issue a recommendation after holding an informal conference or hearing .

Intent to Assess (Bill for Taxes Due)
A notice of Intent to Assess (Bill for Taxes Due) is a notice to a taxpayer of the Department's determination that a taxpayer has not satisfied a tax liability. This notice includes the amount of tax due, the reason for the tax deficiency and a statement informing the taxpayer of their right to an informal conference . MCL 205.21(b) . If a taxpayer does not seek an informal conference , a final assessment is issued.

Notice of Dismissal
A notice of dismissal is sent after the taxpayer sends a withdrawal request that notifies the Office of Hearings that the appeal, informal conference or hearing previously requested is no longer required.

Authorized Representative Declaration
The Authorized Representative Declaration (Form 151) allows a taxpayer to authorize a separate individual or corporation to represent their interests in a tax matter before the Department. The Department is prohibited from discussing tax information with any person other than the taxpayer unless the taxpayer has provided the Department with a valid Authorized Representative Declaration.

Recommendation
Hearing Referees issue a written recommendation after a hearing or informal conference or appeal. The recommendation contains a statement of the facts, application of the facts to the applicable law, and conclusions of law. The recommendation can either be accepted or rejected by the Administrator.

Refund denial or adjustment
A refund denial or adjustment occurs when the taxpayer claims a refund on their original or amended tax return and the Department determines the taxpayer is not entitled to all or part of the requested refund, thereby either adjusting or denying the taxpayer’s claim for refund.

Statement of Reasons and Authority
The Department issues a written Statement of Reasons and Authority when the State Treasurer's designee, the Administrator of the Hearings Division, does not agree with the recommendation submitted by the Hearing Referee . The written Statement of Reasons and Authority contains the Department’s rationale for the final determination of the matter.

Timely Written Request
A taxpayer must submit a timely written request to ask for an informal conference or hearing . The written request must state that the taxpayer is requesting an informal conference or hearing regarding his or her tax matter and must include the uncontested amounts and an explanation of the dispute. A timely written request may be submitted either by United States mail or facsimile. Email requests and requests via the telephone are not accepted. MCL 205.21(b) .

Type of Tax Time Period for Request Applicable Law
Intent to Assess (Bill for Taxes Due) Within 60 days of notice issuance MCL 205.21(2)(c)
Refund Adjustment or Denial Within 60 days of notice issuance MCL 205.21(a)
Principal Residence Exemption Within 35 days after receipt of notice MCL 211.7cc(8)
Motor Fuel Seizure Within 10 days of service of the Inventory Statement MCL 207.1130(4)
Tobacco Products Seizure Within 10 days of service of the Inventory Statement MCL 205.429(3)
Tobacco License Suspension, Revocation or Non-Renewal Within 20 days of notice issuance MCL 205.425(4)