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Intent to Assess (Bill for Taxes due)

If you have received an Intent to Assess (Bill for Taxes Due), you have the right to have the matter reviewed through the informal conference process under section 21(2) of the Revenue Act. MCL 205.21(2).

Have you been issued an Intent to Assess (Bill for Taxes Due) regarding Personal Tobacco Purchases?

The Revenue Act, MCL 205.1 et seq, 1941 PA 122, provides the procedures for administration, audit, assessment, appeal and collection of tax liability for all taxes administered under the Revenue Act. Some of the taxes administered under the Revenue Act are income tax, sales tax, use tax, withholding tax, Michigan Business tax, Single Business tax, Corporate Income tax, motor fuel tax and tobacco products tax.

To request an informal conference you must submit a timely written request for an informal conference to the Department’s Hearings Division within 60 days of the date on the notice of an Intent to Assess (Bill for Taxes Due). You may use Form 5713 (Request for Hearing/Informal Conference) to make your request.

Your written request must include:

1. A statement explaining that you are requesting an informal conference regarding an action taken by the Department,
2. Your name,
3. Your social security number,
4. A brief explanation of your reasoning,
5. Any supporting documentation or information you possess and
6. A copy of the notification you received.

Written requests for informal conferences are received only by US mail or facsimile pursuant to MCL 205.21(b). Email and telephone requests are not accepted.

Send informal conference requests to:

Michigan Department of Treasury
Hearings Division
PO Box 30038
Lansing, MI 48909

Fax: (517) 636-4115

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