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Taxpayer Rights and Responsibilities

Expectations for not paying taxes in full

Expect the Following if You File a Tax Return Without Full Payment:

  • Treasury will send you a "Bill for Taxes Due Intent to Assess."
  • Within 60 days from the date of the Bill for Taxes Due Intent to Assess you must pay the amount due, enter into an Installment Agreement, or appeal the assessment by following the appeals process.
  • Treasury will issue a "Final Bill for Taxes Due Final Assessment" after 60 days if you have not paid the amount due, entered into an Installment Agreement, or appealed by requesting an Informal Conference.
  • Treasury will apply penalty fines and interest on a tax balance due.
  • Requests to waive penalty fines on an assessment may be granted if Treasury finds there to be reasonable cause such as but not limited to serious illness, death, a fire or natural disaster, or criminal acts made against you.
  • Requests for a waiver of penalty under reasonable cause must be made in writing and mailed to:
    • Michigan Department of Treasury, Collection Services Bureau, P.O. Box 30199, Lansing, Ml 48909.
  • For more information about Assessments or Installment Agreements:
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