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Income Tax Refund Adjustment or Denial FAQs
Income Tax Refund Adjustment or Denial FAQs
1. Why is my Income Tax Refund less than the amount on the return I filed?
2. If my Income Tax Refund is adjusted or denied what should I do?
4. What is an informal conference?
5. How do I request an informal conference regarding the denial or adjustment of my Income Tax Refund?
7. Must I have an informal conference in order to get a court to review my matter?
8. Where can I find the statutory provisions?
1. Why is my Income Tax Refund less than the amount on the return I filed?
If the Department determines that you have claimed a refund that you are not entitled to, the Department may adjust or deny your refund. In either situation, the Department will notify you of its final determination. You will receive a letter or a message on the refund check advising you of your right to seek an informal conference.
2. If my Income Tax Refund is adjusted or denied what should I do?
Review the brief explanation provided in the letter or on your refund check.
Check your return for math errors.
If you submitted a Property Tax Credit (MI-1040CR), use one of the checklists found here to review the information you submitted and to learn about what you need to submit should you decide to respond to the adjustment made to your Property Tax Credit.
If, after you review your return, you are satisfied with the Department’s determination, you need do nothing further.
3. I reviewed my Income Tax Return and I still do not understand or agree with the Department’s determination. How can I get the Department to help me?
Speak with a Customer Service Representative about your adjustments by calling (517) 636-4486. Many matters can be resolved over the phone. 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. Generally, the best times to call are early in the day and later in the week.
By law, you are entitled to an informal conference regarding an Income Tax refund denial or adjustment. As described below, requests for informal conference must be in writing and must be received within 60 days of the final determination notice from the Department.
If the Customer Service Representative suggests you send additional information, your response will be considered a timely request for an informal conference if it is postmarked within 60-days of the date of the refund denial or adjustment.
4. What is an informal conference?
An informal conference provides an opportunity for taxpayers to informally discuss their position and to support it with explanation and documentation. The informal conference is provided at no charge and is conducted by a Hearing Referee from the Department. A Hearing Referee is an impartial fact finder who makes a recommendation for resolution of tax matters. You may appear in person at our Dimondale office or participate by telephone. You may be represented by an attorney, an accountant or any other person you choose. Many conferences are conducted with individual taxpayers participating without third party assistance.
As part of the informal conference process, a preliminary review is conducted in an effort to resolve the dispute without the need for an actual conference. Many matters are resolved before informal conference after further explanation or after additional information is supplied. If the matter is not resolved to your satisfaction after additional review, write to the Hearings Division, Austin Building, Lansing, MI 48922 to schedule your conference.
Following the informal conference, the Department will issue a Decision and Order of Determination which concludes the informal conference process. As discussed below, a Decision and Order of Determination upholding a refund denial may be appealed to the Michigan Tax Tribunal or the Michigan Court of Claims.
5. How do I request an informal conference regarding the denial or adjustment of my Income Tax Refund?
To request an informal conference regarding the denial or adjustment of your Individual Income Tax, you must submit a timely written request.
An informal conference request must be in writing and must be postmarked no later than 60 days after the date of the Department of Treasury’s (Department) denial or adjustment of your refund.
An informal conference request must include the following:
- A statement explaining that you are contesting the denial or adjustment of your Income Tax refund,
- Your name,
- Your social security number,
- A brief explanation of your reasoning,
- Any supporting documentation or information you possess, and,
- A copy of the notification you received.
Be sure to keep copies of everything for yourself
Mail your request to:
Michigan Department of Treasury/Conference Request Post Office Box 30058 Lansing, MI 48909
6. If I disagree with the Decision and Order of Determination issued to me by the Department after my informal conference, do I have additional appeal rights?
Decision and Order of Determination issued to you following your informal conference, you may seek review of the matter by the Michigan Tax Tribunal within 60 days or by the Michigan Court of Claims within 90 days of the Decision and Order of Determination. Information about filing in the Michigan Tax Tribunal can be obtained from:
Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909 www.michigan.gov/taxtrib
Information on filing in the Michigan Court of Claims can be obtained from any of its District Offices. Locate contact information for the District Offices by clicking the following link: Court of Claims District Offices Contact Information.
7. Must I go through with an informal conference in order to get a court to review my matter?
No. An informal conference is optional. You may elect not to have an informal conference and appeal the denial of your refund directly to the Michigan Tax Tribunal within 60 days or to the Michigan Court of Claims within 90 days of the date of the denial or adjustment of your refund claim.
8. Where can I find the statutory provisions?
The Revenue Act, 1941 PA 122, MCL 205.1 to MCL 205.31 provides for the payment, administration, audit, assessment, levy of interests or penalties on and appeals of taxes and tax liability for most state taxes.