Mich. Admin. Code R. 205.1001 - Definitions

Rule 1. As used in these rules:

(a) "Act" means 1941 PA 122, MCL 205.1 to 205.31.

(b) "Confidential information" means information and facts that are treated in a confidential manner under section 28 of the act.

(c) "Department" means the department of treasury and includes those employees and officers of this state, or their agents, who implement or carry out the functions described in the act.

(d) "Department representative" means a contractor, consultant, agent, or other person acting in a representative capacity for or on behalf of the department.

(e) "Informal conference" means a meeting involving a taxpayer and a department representative before a referee to review and, where appropriate, to resolve a tax dispute pursuant to section 21 of the act.

(f) "Notice of audit refund" means the notice the department must provide pursuant to section 21(3) of the act.

(g) "Notice of denial of refund" means the notice of adjustment or other written communication from the department indicating that a request for refund is rejected in whole or in part, or that a credit forward sought by a taxpayer will not be allowed in whole or in part.

(h) "Notice of final assessment" means the notice that advises the taxpayer that an assessment issued under section 21 of the act is final and subject to appeal.

(i) "Notice of intent to assess" means the notice that advises the taxpayer of the department's intent to assess the tax and provides the amount of the tax the department believes the taxpayer owes, the reason for the deficiency, and a statement that advises the taxpayer of all of the following:

(i) The right to an informal conference.

(ii) The requirement of a written request by the taxpayer for the informal conference, including the taxpayer's statement of the contested amounts and an explanation of the dispute.

(iii)The 60-day time limit for the request.

(j) "Person" means any of the following:

(i) An individual.

(ii) A firm.

(iii) A bank.

(iv) A financial institution.

(v) A limited partnership.

(vi) A copartnership.

(vii) A partnership.

(viii) A limited liability company.

(ix) A joint venture.

(x) An association.

(xi) A corporation.

(xii) A receiver.

(xiii) An estate.

(xiv) A trust.

(xv) Any other group or combination acting as a unit.

(k) "Referee" means an individual who is authorized by the treasurer to conduct an informal conference pursuant to section 21 of the act.

(l) "Tax" means any tax that is administered and collected under the act. Tax includes any tax, penalty, and interest.

(m) "Taxpayer representative" means a person who is authorized by the taxpayer to represent the taxpayer before the department.

(n) "Third party" means any of the following:

(i) A relative, except for a husband or wife when a joint return is filed. However, if a joint return has not been filed and a spouse has been claimed as an exemption on a return, that spouse may not receive information without written permission from the taxpayer. If a joint return has been filed and the parties are separated or divorced, current information, such as the current address, employment information, or collection information, about 1 party shall not be disclosed to the other party.

(ii) A friend of the taxpayer.

(iii) Any elected official acting in his or her official capacity, including a member of the United States Congress or the state legislature.

(iv) Any professional, such as an accountant or attorney, who is not authorized as the taxpayers representative. For example, a return preparer who has prepared and signed a return is not entitled to receive the return upon request without express written authorization from the taxpayer.

(v) Any person, other than the taxpayer, who is not authorized by the act or these rules to obtain confidential information.

(o) "Treasurer" means the treasurer of this state or his or her designee.

Notes

Mich. Admin. Code R. 205.1001

1996 AACS; 2018 MR 9, Eff. 5/11/2018