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Taxpayer Rights During and Audit

Preliminary Audit Notification

Treasury will issue a Preliminary Audit Determination (PAD) that identifies the tax, penalty and interest, amount due or any refund owed to the taxpayer. Once the PAD is issued, the taxpayer must make a Request for Reconsideration of a Preliminary Audit Determination (Fonn 5244) if requesting an opportunity to provide additional audit document(s). Please refer to MCL 205.21(6) and 205.21(7). If the taxpayer agrees with the PAD, and a balance is still due, payment should be submitted by the response date identified in the PAD.
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