Mich. Admin. Code R. 205.1008 - Right to informal conference; request requirements for informal conference; acknowledgment
Rule 8.
( 1) If a
notice of intent to assess, a notice of denial of refund, or a notice of audit
refund is sent to a taxpayer, the notice shall include all of the following:
(a) A statement of the taxpayer's right to an
informal conference, provided the taxpayer sends a written request to the
address specified in the notice requesting an informal conference within 60
days after the taxpayer receives a notice of intent to assess or within 60 days
of the date of issuance of a notice of denial of refund or a notice of audit
refund.
(b) A statement that the
written request seeking an informal conference must include the taxpayers
statement of the contested amounts and an explanation of the dispute.
( 2) The taxpayer shall be
entitled to an informal conference with respect to a notice of intent to
assess, a notice of denial of refund, or a notice of audit refund if a taxpayer
or taxpayer representative does all of the following:
(a) Serves written notice upon the
department, to the address specified in the notice, within 60 days after the
taxpayer receives the notice of intent to assess or within 60 days of the date
of issuance of the notice of denial of refund, or notice of audit refund. The
department will accept a United States postmarked certified or registered mail
receipt as proof of service if the certified mail receipt number is listed on
the written notice of appeal.
(b)
Remits the uncontested portion of the liability, if any, indicated in the
notice in cash, by check payable to the "State of Michigan," or other means of
payment.
(c) Provides a statement
of the contested amounts and an explanation of the dispute.
( 3) At such time that a taxpayer
requests an informal conference or at any time thereafter before the issuance
of a decision and order by the department, a taxpayer who is contesting an
intent to assess may by written notice sent to the hearings division, Austin
Building, 430 West Allegan, Lansing, MI 48922, accompanied by payment of the
contested amount, convert his or her contest to a claim for refund. The
taxpayer preserves the right to address the issues raised in the intent to
assess as if it remained unpaid and to have the matter resolved as a contested
denial of refund.
( 4) A taxpayer
who has made a timely request for an informal conference by complying with
subrule ( 2) of this rule may, at any time before the issuance of a decision
and order in the matter, withdraw the request by filing written notice to the
hearings division, Austin Building, 430 West Allegan, Lansing, MI 48922. Upon
receipt of the request for withdrawal, the department shall issue a decision
and order and, where appropriate, a final assessment from which the taxpayer
may seek appeal.
( 5) If the
taxpayer complies with the provisions of subrule ( 2) of this rule, the
department shall respond, in writing, by acknowledging the request. If a
taxpayer does not satisfy all of the conditions specified in subrule ( 2) of
this rule, the department shall inform the taxpayer, in writing, of that fact
and shall advise the taxpayer that the taxpayer is not entitled to an informal
conference.
Notes
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