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Detroit City Income Tax Hearings and Appeals
Detroit City Income Tax Hearings and Appeals
Detroit City Income Tax Appeals
Beginning January 1, 2016 the Michigan Department of Treasury will, pursuant to an agreement between the City of Detroit and the Department, administer the City of Detroit Income tax on behalf of the City for tax periods beginning on or after January 1, 2015.
Intent To Assess
You may appeal a Notice of Intent to Assess issued by the Department of Treasury by sending a request for informal conference to the Hearings Division within 60 days of receipt of the Notice of Intent to Assess.
Michigan Department of Treasury
City Income Tax Hearings
PO Box 30679
Lansing, MI 48909
If the request is timely, you will be given an opportunity to participate in an informal conference with a Hearings Division Referee. A taxpayer or employer that does not participate in an informal conference with the Hearings Division forfeits the right to further appeal that assessment.
Final Assessment
A taxpayer or employer that fails to request and participate in an Informal Conference is not allowed to appeal a final assessment issued by the Department.
If the informal conference results in the Intent to Assess being upheld in whole or in part, a Final Assessment will be issued that may be contested by sending a written notice of appeal within 35 days of the issuance of the Final Assessment, to the Michigan Tax Tribunal at:
Michigan Tax Tribunal
P.O. Box 30232
Lansing, Michigan 48909
The uncontested portion must be paid as a prerequisite to appeal to the Tax Tribunal. Additional information and procedures for filing your appeal with the Tax Tribunal are available at www.michigan.gov/taxtrib.
Refund, Denial, or Adjustment
A taxpayer who has been denied a refund, in whole or in part, by the Department of Treasury may seek an informal conference with the Hearings Division by written request made within 60 days of issuance of the Refund Denial at:
Michigan Department of Treasury
City Income Tax Hearings
PO Box 30679
Lansing, MI 48909
A taxpayer or employer that fails to request and participate in an informal conference is not allowed to appeal the final decision of the Department.
If the informal conference results in the Refund Denial or adjustment being upheld in whole or in part, a Decision and Order will be issued that can be appealed to the Michigan Tax Tribunal within 35 days of the date of the Decision and Order to:
Michigan Tax Tribunal
P.O. Box 30232
Lansing, Michigan 48909
Additional information and procedures for filing your appeal with the Tax Tribunal are available at www.michigan.gov/taxtrib.
For more information regarding the administration of the Detroit City Individual Income Tax, please visit www.michigan.gov/citytax.