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Keeping Taxes Fair

Auditing, Discovery, and Enforcement

Making sure everyone pays their fair share of taxes is a big job—and it’s one that has grown over time. Michigan’s modern tax auditing system began in 1965, but it wasn’t until the 1970s that the audit area was separated from Collections. In 1987, a new group called Discovery and Enforcement was added to help find people and businesses who weren’t following tax laws.

As the need for audits grew, the team expanded. By 2008, field auditors were split into two groups—one for large businesses and one for smaller or more specialized taxes. In 2014, a central support team was added to help auditors and Discovery staff do their work more efficiently. Between 2020 and 2024, the Tax Compliance Bureau (TCB) overcame significant understaffing while continuing to perform vital tasks.

TCB provides services like hearings, training, tech support, and data analysis. At one point, staff worked in over 13 field offices across Michigan—and even had offices in other states starting in the 1980s. Those out-of-state offices closed during the COVID-19 pandemic, but the work continues remotely.

Today, TCB audits both Michigan residents and out-of-state taxpayers to make sure taxes are filed and paid correctly. The Discovery team handles special projects and desk audits. Together, they help create a level playing field so everyone follows the same rules.