E-Filing FAQ

These frequently asked questions (FAQs) are intended for potential and current petitioners, respondents, and their representatives, seeking information about the Tribunal and our processes and procedures, and are not legal advice or a substitute for legal counsel. The Michigan Tax Tribunal cannot provide parties legal advice or assistance. If you need legal assistance or advice, you should consult an attorney or other knowledgeable individual.

a. System requirements & setup
b. Document submission and viewing
c. Fees
d. Technical issues
e. Serving documents on other parties

a. System requirements & setup for e-filing

What is e-filing?

The Tribunal's e-filing is a free, voluntary, online process for the initiation of appeals and the submission of pleadings (i.e., petitions and answers), motions, and other documents (i.e., stipulations, documentary evidence, letters, etc.). Note that e-filing is not the same as e-mailing; to e-file documents parties or their attorneys or authorized representatives are required to register and create an account, using a valid e-mail address. Please refer to our MTT E-file User Guide for more detailed instructions.

NOTE: To register, click on “Login or Register” then click “Register a new account”. Input an email address (this will be the username for the account). You will receive a code via email to place into the system. Select your role (If you work for the respondent or are representing the respondent you should choose the representative role) and hit continue. Fill out all required information and click register. Agree to the E-file waiver. You are now ready to file.

What are the requirements of e-filing?

Participants of the e-filing system are required to register for e-filing by creating an account. To create an account, the participant must provide a valid e-mail address. That e-mail address will also be used for the electronic service of notices, orders, and decisions. Internet Speed Requirements: For potential or current e-filing users who may be concerned about their internet speed impacting submissions, please use this link to www.speedtest.net, which can provide you with information on how fast your connection is.

Is the e-filing system compatible with all browsers?

No. The browser most compatible with our e-filing system is Google Chrome. Microsoft Edge can be used as a substitute if you are having issues with Google Chrome, however some functionality may be limited.

Can one e-filing user account be used by multiple people?

No. When you register for a user account, a specific person must be identified. When any pleadings or documents are filed, our system will reflect this specific person as the filing person. Each person within a firm or entity must have separate user accounts.

Can one e-mail address be used by multiple people?

No. Although the e-file system will allow you to file for someone using their account, this is not recommended. The only time you should file on someone’s behalf is if they are the petitioner in a case and you are their representative. There is a box in the right-hand corner of petitions and answers titled “This is me” when you file this box should be utilized. If you are a petitioner this box will be available in section 1 of the petition and if you are a representative, it will be available in section 2. When an answer is filed you should be set up as a representative and utilize “This is me” in section 2. It will copy your account information into the filing and properly link you to our internal system. If you need to make address changes, please contact the tribunal so that we may update the information, simply changing the address in the e-file system is not sufficient.

If my contact information has changed, or if I have forgotten my username or password for my e-filing account, how do I change my username and password?

A participant’s username is its valid e-mail address. You may update your e-mail address by signing into your e-filing account and clicking on "My Account." Scroll down on the User details section and click edit. Scroll back to your email address and input the new email address. You will receive an email to verify the email change with a link that will lead you back to the log in page. Once back at the log in page you can now log in with your new email.

To change your password go to the log in page and click “Forgot your password?” and in put your email.

Please note that even if you update your e-mail address in the Tribunal’s e-filing system, you must still formally notify the Tribunal of any changes to your contact information.

What computer software is needed to participate in e-filing?

No additional software is needed to participate in e-filing. The Tribunal’s e-filing system is a web-based application. You need only access our e-filing webpage.

What document formats are permitted (.doc, .pdf, .jpg)?

The Tribunal requires documents be filed in .pdf, .jpeg, .png, .tiff, or .docx format.

b. Document submission and viewing

Am I required to electronically file my pleadings/documents?

No, in addition to e-filing, all pleadings/documents can also be submitted via hardcopy by mail it to: Michigan Tax Tribunal P.O. Box 30232, Lansing, Michigan 48909, send by other carriers to 2407 N Grand River Ave, Lansing MI 48906, or hand delivered to the Tribunal at 611 W. Ottawa St, Lansing, MI 48933, pursuant to MCL 205.735a.

What documents can I file electronically?

Users can initiate an appeal by filing a petition form in the Small Claims Division or a Case Information Sheet (along with an attached petition prepared by that party) in the Entire Tribunal Division, and file all other pleadings, motions, forms, and documents.

Will I receive confirmation that my pleading/documents were electronically filed?

Yes, you will receive an e-mail from noreply-Community-Tax@Mail.michigan.gov confirming your filing.

If a Small Claims petition or answer form was filed, the e-mail will also include an attachment of that document. If any other documentation is filed, you will receive an attachment confirming the submission.

How do I view what has been electronically filed?

You may view documentation you filed in one of two ways: (1) you can log into your e-filing account and click on "Filings" to view your documents only or (2) you can view your documents and the documents filed by all other parties by accessing the Tribunal’s Tax Docket Lookup page.

Note: You cannot view filings from the previous system.

Can I e-file some evidence and mail some evidence, i.e. e-file my valuation disclosure but mail in photographs?

Yes.

How can I e-file something and keep it confidential?

There are two motions you may file to seek protection of a document.

Motion to Withhold: if you would like to request the Tribunal’s permission to withhold your valuation disclosure you must file a Motion to Withhold. To do so via the Tribunal’s e-filing system, log onto your account and file the motion and pay the required filing fee; however, DO NOT file the valuation disclosure you wish to keep confidential using the e-filing system. If you do, this document will automatically be made public on our Docket Lookup webpage. To file the valuation disclosure or documentation, e-mail a copy of it to taxtrib@michigan.gov. Please reference the docket number and the term "valuation disclosure" in the subject line of the e-mail.

Motion for Protective Order: if you would like to request the Tribunal issue an order protecting documents, other than a valuation disclosure, you must file a Motion for Protective Order. However, DO NOT submit the purportedly confidential documentation via e-filing or by e-mail. Rather, the Tribunal will consider the motion and enter an order scheduling an in-camera review of the documents, as appropriate.

When are documents submitted through e-filing considered filed by the Tribunal?

Submissions received by 11:59 PM on a business day will be deemed to have been filed on that business day, as indicated below. Submissions received between 12:00 AM and 11:59 PM on Saturday, Sunday, or a holiday will be deemed to have been filed on the following business day.

Pleadings, motions, and documents submitted through the tribunal’s e-filing system shall be considered to be filed upon successful submission of the pleading, motion, or document. Unsuccessful submissions through the tribunal’s e-filing system due to a system-wide outage shall be considered timely if filed on the following business day.

Are there file size limits to e-filing attachments?

Submissions via e-filing may be up to 300 MB in size.

c. Fees

Can I electronically file a document without an electronic/credit card payment?

If a fee is required for the filing of the petition or subsequent pleading/document, you are required to pay by credit card to complete the electronic filing process.

When you are e-filing a document, you are given the opportunity to file a fee waiver form. This will bypass payment and the Tribunal will review the waiver form.

If a fee is required for the filing of the petition or subsequent pleading/document and you do not want to pay by credit card, you will be required to submit your petition or subsequent pleading/document via mail to Michigan Tax Tribunal P.O. Box 30232, Lansing, Michigan 48909, send by other carriers to 2407 N Grand River Ave, Lansing MI 48906, or hand delivered to the Tribunal at 611 W. Ottawa St, Lansing, MI 48933.

If I pay using a credit card, will I receive a receipt/confirmation of payment?

Yes, after your credit card payment is accepted you will receive a confirmation of payment by e-mail.

What happens if the Tribunal grants my request for a refund or the Tribunal, on its own, determines I am entitled to a refund of a credit card payment?

First, please include your confirmation of payment or confirmation number with your refund request.

The refund will be credited to your credit card rather than by the issuance of a check.

d. Technical issues

Why don't my cases show up in my "My Cases" section?

The address, as reflected in your user account must match, exactly, the way the address is reflected in the Tribunal’s case management system. One frequently found error is that the street address must be in Address Line 1. Please do not include any business, local unit, or firm names in any of the three address lines. If you need assistance in comparing your account with the Tribunal's, please call the Tribunals’ main line. See our Contact Information.

Who can I contact if I have questions regarding e-filing?

You may contact the Tribunal at our main line or by e-mail at taxtrib@michigan.gov. See our Contact Information.

e. Serving documents on other parties

How do I serve the petition on the appropriate parties after I e-filed my petition?

Petitioners must serve upon all parties/officials, as required by TTR 227 and TTR 233, by mail or certified mail, as required by the Tribunal’s rules of practice and procedure. *See also MCL 205.735a for information regarding service and use of designated commercial delivery service. This is true regardless of how the petition was filed (i.e., hand delivery, mail, commercial delivery service, or e-filing).

How do I serve the answer on the appropriate parties?

Respondents must serve the petitioner, via mail or electronic service (if the parties have previously agreed to engage in e-service). The Tribunal’s e-filing system does not forward a copy of your pleading to the petitioner.

How do I serve all pleadings/documents, other than the petition/answer?

If the parties wish to engage in electronic service amongst themselves, both parties must agree to e-service, otherwise the parties must serve copies of their pleadings/documentation via mail or hand delivery.

Will the Tribunal dictate the means of service between parties?

No, the parties may negotiate service amongst themselves.

Will the Tribunal electronically serve its own orders, decisions, and other documents on the parties?

Yes, all communication will be sent using the method you selected on your petition. It is the responsibility of each party to set an appropriate spam filter and clean out their email accounts on a regular basis to receive orders and decisions rendered by the Tribunal.

Can the parties opt out of electronic service from the Tribunal once they have elected to e-file?

Yes. A party may opt out of electronic service from the Tribunal by submitting a written request.

How can I expect to receive electronically served documents and notices?

You will either receive an e-mail from noreply-MTT@Mail.michigan.gov or an e-mail from an individual staff member of the Tribunal. E-mails sent from noreply-MTT@Mail.michigan.gov will include the subject line Michigan Tax Tribunal Correspondence. Please add this e-mail address to your safe e-mails so your e-mail system recognizes these e-mails.

Are proofs of service needed on electronically filed documents?

Yes. See TTR 227. Use the Tribunal’s Proof of Service Form.

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