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.
What is the definition of "Doubt as to Liability"?
Doubt as to Liability occurs when the taxpayer feels they do not owe the debt. The taxpayer must include an explanation as to why they feel they do not owe all or part of the tax and supply any supporting documentation. The taxpayer must demonstrate by clear and convincing evidence that they would have prevailed in a contested case.