Because Treasury has started issuing the expanded Michigan EITC supplemental check payments for tax year 2022, it is no longer necessary to view or manually update your address. If you moved between last year and now, please be sure your new address is on your 2023 individual income tax return filing.
Information about Informal Conferences
A hearing or informal conference must be requested in writing within the timeframe allowed by the statute governing the tax and is provided at no charge to the taxpayer. The hearing or informal conference is conducted by a neutral referee designated by the Department of Treasury (Department).
If you are granted a hearing or informal conference you may appear in person, by telephone, or video conference. You will be notified by certified mail not less than 20 days before the hearing or informal conference of the date, time, and place to appear.
Following a hearing or informal conference the Hearing Referee will issue a written Recommendation and the Department will issue a Decision and Order of Determination by certified mail which concludes the matter. Following the issuance of a Decision and Order of Determination, taxpayers have appeal rights that are explained in the Decision and Order, or the Final Assessment.
How to Request a Hearing or Informal Conference
Michigan Form 5713, Request for Hearing/Informal Conference is a fillable form that is available online to facilitate your appeal. The form is not mandatory but is highly recommended to ensure that you have provided all the required information for us to timely acknowledge your request. Instructions on where to send your request are included at the bottom of the form.
How to Prepare for a Hearing or Informal Conference
Requests for changes in date or time must be made in writing and received at least 48 hours prior to the scheduled date and time and will only be granted for reasonable cause. Please notify the Hearings Division in writing if you wish to withdraw your request for a hearing or informal conference. If you do not participate, the Referee will proceed in your absence pursuant to 1996 AACS, R 205.1010 .
You may represent yourself or you may select someone such as an attorney, CPA, tax preparer, or any other individual, to represent you by completing an Authorized Representative Declaration (Power of Attorney) form and submitting it to the Hearings Division.
If the documents have not previously been supplied to the Department, please provide a copy of those documents to the Hearings Division at least five business days before the scheduled date to allow time for review. Documents can be mailed, emailed, faxed, or uploaded to the Hearings Taxpayer Portal.
Documents and forms should be sent to:
Michigan Department of Treasury
PO Box 30038
Lansing, MI 48909
Fax: (517) 636-4115
Phone: (517) 636-4117
Hearing or Informal Conference Procedures
The Hearing or Informal Conference is governed by the Taxpayer Bill of Rights. For information regarding your protections please refer to the Michigan Department of Treasury Taxpayer Rights Handbook. The taxpayer is given the opportunity to present their position and to support it with explanation and documentation. A Department representative may be in attendance to present the Department's position or the Department’s position may be represented by the written file. A formal record of the informal conference is not made, but a taxpayer may make an informal sound recording after giving seven days advance written notice. 1996 AACS, R 205.1010(11) .
Instead of attending, all parties have the option to have the dispute reviewed based upon a written statement that contains the facts, a discussion of the law and the legal arguments that the party would have presented if they attended in person. If a party wants to have their matter reviewed in this manner, they must notify the Hearing Referee as early as possible before the scheduled date and time. 1996 AACS, R 205.1010(11) .
After a hearing or informal conference, the referee prepares a recommendation and submits it to the Administrator of the Hearings Division who, on behalf of the State Treasurer, either accepts or rejects the recommendation. If the Administrator accepts the recommendation, a written Decision and Order of Determination is issued in conformance with that recommendation. If the recommendation is rejected in whole or part, the Administrator issues the Department’s written statement of Reasons and Authority, explaining why the Referee’s recommendation is not accepted along with a Decision and Order of Determination stating the conclusions of the Department.
Neither the taxpayer nor the Department representative has the opportunity to review or file objections to the recommendation before the Decision and Order of Determination is issued. There is no rehearing of the Decision and Order of Determination. 1996 AACS, R 205.1010(11) .
A copy of the recommendation, Decision and Order of Determination, and if applicable, the statement of Reasons and Authority will be sent to the taxpayer or, if represented, the taxpayer’s authorized representative by certified mail. If the taxpayer has appointed a representative, the taxpayer will receive a copy of these documents by first class mail.
A Decision and Order of Determination upholding the adjustment or denial of a refund is a final decision and will provide appeal rights. A Decision and Order of Determination upholding an Intent to Assess will direct that a Final Assessment be issued. The Final Assessment will include appeal rights.