Mich. Admin. Code R. 205.1006c - Requesting copies of letters and notices with respect to tax dispute

Rule 6c.

( 1) Michigan Department of Treasury Form 151, entitled "Authorized Representative Declaration (Power of Attorney)," shall incorporate separate parts or sections in order to accommodate both of the following:

(a) A taxpayers designation of an authorized representative to act on its behalf and represent the taxpayer in communications with the department.

(b) A taxpayers written request to the department that copies of future letters and notices regarding a single, specified tax type and tax period or periods for that tax type be sent to the taxpayers official representative, as provided in MCL 205.8. Except as provided under Rule 6b(2), Michigan Department of Treasury Form 151 shall be used by a taxpayer for purposes of subdivision (a) of this subrule, or for purposes of subdivision (a) of this subrule and this subdivision.

( 2) A taxpayer may file a written request with the department that copies of future letters and notices regarding a dispute be sent to the taxpayers official representative, as provided in MCL 205.8.

( 3) For purposes of this rule and MCL 205.8, the taxpayers identification of a single, specified tax type and tax period or periods for which the taxpayer is requesting copies of future letters and notices is considered a dispute.

( 4) Letters and notices that are subject to the authorization under this rule and MCL 205.8 shall be any written correspondence from the department with content that relates to the audit, assessment, and/or collection of the respective tax type or that involves the appeal rights of the taxpayer under MCL 205.22, and may include additional written correspondence as systems capabilities of the department can accommodate. Letters and notices regarding a dispute under this subrule may be sent by the department by mail or, if systems capabilities of the department can accommodate, to a secure, encrypted electronic mailbox designated by the department that was authorized by the taxpayer.

( 5) A taxpayer shall make a written request under subrule ( 2) of this rule only by filing a properly completed Michigan Department of Treasury Form 151. This form is available on the departments website, or may be requested by contacting the department. The taxpayer shall return the completed form as provided for in the form and its instructions.

( 6) The taxpayer shall identify on the appropriate line or lines of Michigan Department of Treasury Form 151 the specific tax type or types and the tax period or periods for each respective tax type.

( 7) If a taxpayer has more than 1 dispute with the department and wants its named official representative to also receive copies of future letters and notices with respect to those additional disputes, the taxpayer shall complete and submit 1 or more Michigan Department of Treasury Form 151, as prescribed by the department in the form and instructions, for the respective tax type and tax period desired by taxpayer.

( 8) Only 1 official representative authorized under this rule and MCL 205.8 may receive copies of future letters and notices regarding a single, specified tax type and tax period or periods for that tax type. If the named official representative is an entity, the department shall send copies of future letters and notices regarding the single, specified tax type and tax period or periods for that tax type to the individual named as the contact person.

( 9) If a taxpayers written request for copies of letters and notices as submitted to the department is incomplete or the relevant portions of Michigan Department of Treasury Form 151 have been filled out incorrectly, the written request for copies of letters and notices will not be effective, and the department shall notify the taxpayer, identify the information needed, and request that the taxpayer submit to the department a new, properly completed Michigan Department of Treasury Form 151.

( 10) Once filed with the department, a taxpayers written request authorizing its official representative to receive copies of future letters and notices regarding a dispute shall be presumed to be valid until the matter in dispute is concluded, or until the taxpayer specifically revokes the official representatives authority. A taxpayer may revoke an official representatives authority to receive copies of letters and notices regarding a dispute by completing the indicated portions of Michigan Department of Treasury Form 151, directions for which are included on the form and instructions.

( 11) A taxpayers written request that copies of future letters and notices regarding a dispute with that taxpayer be sent to the taxpayers official representative does not give the official representative authority to act on the taxpayers behalf or to represent the taxpayer in communications with the department.

( 12) If a taxpayer files a written request with the department that copies of future letters and notices regarding a dispute with that taxpayer be sent to the taxpayers official representative in accordance with the requirements under this rule, but the department fails to provide the taxpayers representative with a copy of a letter or notice regarding the respective tax type and tax period or periods that gives rise to appeal rights to the taxpayer, the department shall do the following, as applicable:

(a) If the department sent subsequent letters or notices regarding the dispute only to the taxpayer and not also to the taxpayers official representative, the department shall deem the time period in which to request an informal conference under MCL 205.21(2), or to otherwise appeal to the Michigan Court of Claims or the Tax Tribunal under MCL 205.22(1), to commence when a copy of the pertinent letter or notice is subsequently furnished to the taxpayers official representative. The copy of the pertinent letter or notice sent to the taxpayers official representative must be accompanied by a letter from the department stating the appeal period.

(b) If the taxpayer has been denied appeal rights by the department, the Court of Claims or the Tax Tribunal because of an untimely appeal arising from the departments failure to provide the taxpayers official representative with a required copy of a pertinent letter or notice, the department shall reinstate the taxpayers applicable appeal rights upon the taxpayers written request to the department for an informal conference. The taxpayers written request must include the taxpayers name, federal employer identification number or other identification number, the tax type and tax period or periods, and any relevant assessment number. In the case of a denied or reduced refund, the taxpayer shall provide the tax type and tax period or periods, or other identifying information. All of the following apply:

(i) The taxpayers written request must include a copy of the taxpayers original letter or other document that had requested copies of future letters and notices be sent to the taxpayers official representative.

(ii) If decided adversely to the taxpayer, the informal conference must result in a decision, order, or assessment by the department that may be appealed to the Court of Claims or the Tax Tribunal under MCL 205.22(1).

(iii) If the matter had been to informal conference, and the denial of appeal rights is based upon a Final Bill for Taxes Due (Final Assessment), the taxpayer shall contact the departments office of the taxpayer advocate, which shall issue the taxpayers official representative a copy of the pertinent letter or notice and which must be accompanied by a letter stating the new appeal period.

(c) If the taxpayer has been denied appeal rights by the department, the Court of Claims, or the Tax Tribunal because of an untimely appeal arising from the departments receipt of a written request not in accordance with this rule and the department failed under subrule ( 7) of this rule to advise the taxpayer that the written request was not in accordance with this rule, the department shall reinstate the taxpayers applicable appeal rights that were denied because of the departments failure to advise the taxpayer. The taxpayers written request must include the taxpayers name, federal employer identification number or other identification number, the tax type and tax period(s), and any relevant assessment number. In the case of a denied or reduced refund, the taxpayer shall provide the tax type and tax period or periods, or other identifying information. All of the following apply:

(i) The taxpayers written request must include a copy of the taxpayers original letter or other document that had requested copies of future letters and notices be sent to the taxpayers official representative.

(ii) If decided adversely to the taxpayer, the informal conference must result in a decision, order, or assessment by the department that may be appealed to the Court of Claims or the Tax Tribunal under MCL 205.22(1).

(iii) If the matter had been to informal conference, and the denial of appeal rights is based upon a Final Bill for Taxes Due (Final Assessment), the taxpayer shall contact the departments office of the taxpayer advocate, which shall issue the taxpayers official representative a copy of the pertinent letter or notice and which must be accompanied by a letter stating the new appeal period.

( 13) If a taxpayers appeal rights were denied by the Court of Claims or the Tax Tribunal and the related opinion or order denying relief to the taxpayer addresses the merits of any notice issues arising under MCL 205.8, then the relief provided under subrule ( 12) of this rule shall not be provided.

Notes

Mich. Admin. Code R. 205.1006c

2018 MR 9, Eff. 5/11/2018