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Adjustment or Denial of an Individual Income Tax Refund

Adjustment or Denial of an Individual Income Tax Refund

There are three options for appealing an Individual Income Tax Notice of Refund Adjustment or Refund Denial:

  • You may request an Informal Conference with the Department’s Hearings Division by submitting a completed Treasury Form 5713, Request for Hearing/Informal Conference along with a copy of the notice you received, and any supporting documentation, to Michigan Department of Treasury at PO Box 30058, Lansing, MI 48909.

The three available appeal forums (Hearings Division, Michigan Tax Tribunal and Michigan Court of Claims) vary greatly in cost and formality. Please review the below chart, which highlights some major differences between the forums, for assistance in making your decision of where to appeal.

Forum How long do I have to appeal? How do I file an appeal? How much does it cost to appeal? Can you represent yourself? How formal is the appeal process?
Michigan Department of Treasury, Hearings Division Appeal must be received within 60 days of the refund denial Submit Treasury Form 5713, Request for Hearing/Informal Conference along with a copy of the notice you received, and supporting documents to PO Box 30058, Lansing, MI 48909. Free Yes, or you may designate anyone to be your representative by filing a Form 151. Informal

Michigan Tax Tribunal

(Note: the Michigan Tax Tribunal is in the Department of Licensing and Regulatory Affairs, not the Michigan Department of Treasury)

 Petition for appeal must be filed within 60 days of the refund denial

For calendar year 2026, for amounts at issue of less than $31,162, you must file the proper petition form and pay the required filing fee to initiate a Small Claims Division appeal.

You may also choose to appeal to the Entire Tribunal. You are required to submit a petition for appeal as provided by Tax Tribunal Rule 227 and pay the required filing fee.

For calendar year 2026, for amounts at issue over $31,162, you are required to submit a petition for appeal as provided by Tax Tribunal Rule 227 and pay the required filing fee.

$100 filing fee for Small Claims Division

$250 for Entire Tribunal

Additional filing fees are charged for motions.

 Yes, or you may designate anyone to be your representative. More formal than an informal conference. A formal record is made, motion practice occurs, and witnesses are sworn.

Michigan Court of Claims

(a subdivision of the Michigan Court of Appeals)

 Appeal must be filed within 90 days of the refund denial You must file a Summons and Complaint with a District Office of the Court of Claims.

$175 filing fee for a new lawsuit (consists of filing fee of $150 plus e-filing system fee of $25).

Additional fees are charged for motions.

 Yes, you may appear pro per (unrepresented), but any designated representative must be an attorney. Most formal application of court rules and rules of evidence (more formal than the Tax Tribunal).

While you have up to 90 days to appeal a refund adjustment or denial from the Michigan Court of Claims, it may be in your best interest to act within 60 days of receipt of the notice and appeal to the Department’s Hearings Division, an administrative remedy. Following an informal conference, the Department will issue a Decision and Order of Determination by certified mail. The Informal Conference Decision and Order of Determination will provide you with new appeal rights to the Michigan Tax Tribunal within 60 days or the Michigan Court of Claims within 90 days if the Department determines you are not entitled to the entire refund that you have requested.

If you have questions about your refund adjustment or denial, call a Customer Service Representative at (517) 636-4486. Please understand that our busiest time of the year is January through March and that there can be long wait times to speak with a Representative. Please note that speaking with a Customer Service Representative or other person at the Department of Treasury does not extend the statutory appeal deadlines.

For more information you may also visit:

Income Tax Adjustment or Denial FAQs

Individual Income Tax