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Collections, Audits, and Appeals

Collections

Making payments, resolving a tax debt prior to collection, common actions we make take and more helpful resources.

Audit

Audit standards, audit manuals, audit processes, taxpayers rights during audits and Treasury office locations.

Hearings and Appeals

Information on informal conferences, the appeals process, assessments, seizures, adjustments and denials.

Voluntary Disclosure

Guidelines for Michigan's Voluntary Disclosure program.

Taxpayer Advocate

If you have trouble resolving a tax or other department issue, the Office of the Taxpayer Advocate may be able to help.

Discovery

The Discovery Unit identifies and contacts non-filers and under-reporters of tax. Taxpayers are notified of their tax discrepancies using letters of inquiry issued in accordance with MCL 205.21 of the Revenue Act.