Taxpayer Rights During an Audit

Working Together
- Expectations and Responsibilities
General Audit Overview
- Overview
The Audit Process
Statute of Limitations
Questions
Confidentiality
Notification of Audit Determination
Paying the Tax
Penalty and Interest
The Appeals Process
- Informal Conference
- Tax Tribunal or Court of Claims
Non-Payment of Tax Balance
Taxpayer Identification
Contact Information

Tax audits are performed to verify that a taxpayer has properly accrued and paid all applicable taxes. Statutory authority to conduct audits for the taxes administered by the Michigan Department of Treasury (Treasury) is provided in Section 205.3(a) of the Revenue Act, Public Act 122 of 1941.

Use this page to find more information on your rights and responsibilities during an audit. If you require or prefer a printable version of this information it can be found in the printable documents page.

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Taxpayer Rights During an Audit