A petitioner may request to withdraw their appeal and have their case dismissed. Such a request must be made in writing and is considered to be a motion. There is no fee to file a Motion to Withdraw in either the Entire Tribunal or Small Claims Division. See TTR 217 and TTR 267. The Tribunal Rule governing Motions to Withdraw is TTR 231. This rule indicates that after the answer or first responsive motion has been filed, the request to withdraw must be filed in order to give the opposing party an opportunity to respond. Given this requirement, a Motion to Withdraw must be filed with the Tribunal and served upon the opposing party at least 21 days in advance of the hearing or prehearing conference, unless Petitioner has obtained the consent of Respondent. If the parties agree to the withdrawal, the Tribunal will allow a letter of withdrawal (rather than a formal motion) with an attached fax or email from Respondent shows their agreement with the withdrawal. A more formal Motion with written concurrence, or a Joint Motion, will be acceptable to the Tribunal as well.
Please note that filing a Motion to Withdraw is a request and the withdrawal of the case is not automatic. Unless the parties agree as indicated above, the Motion may be denied if it is not filed at least 21 days in advance of a scheduled hearing. In addition, if an objection to the withdrawal cites good cause, the Tribunal may deny the withdrawal request and order the case to proceed to hearing. In property tax situations where a respondent objects to the withdrawal because it believes the subject property is under assessed, respondent becomes the moving party and bears the burden of proof.
Motions to Withdraw will no longer be accepted by fax. Rather, motions must be filed by eFiling, hand delivery, or mail. If it is a Joint Motion to Withdraw or a Motion to Withdraw with concurrence it may be emailed to taxtrib@michigan.gov.
Our contact information is located at 'Contacting the Tribunal'.