Mich. Admin. Code R. 205.1009 - Time and place of informal conference; requests to change time

Rule 9.

( 1) The department shall set the informal conference at a convenient or reasonable time and place. This rule establishes general principles for the department to apply in determining whether a particular time and place for an informal conference are convenient or reasonable. The department shall exercise sound judgment in applying the principles.

( 2) It is reasonable for the time of an informal conference to be set during the regular business hours of the department and during regular working days of the department. The regular business hours of the department are 8 a.m. to 5 p.m., Monday through Friday, except legal holidays or other days that the department is closed.

( 3) It is reasonable for the department to schedule informal conferences throughout the year without regard to seasonal fluctuations in the businesses of particular taxpayers or taxpayer representatives. However, the department shall work with taxpayers or taxpayer representatives to try to minimize any adverse effects that may arise in scheduling an informal conference.

( 4) The department shall schedule the place of an informal conference at a location that is available to the department and that has adequate resources for the safe, proper, and efficient handling of an informal conference. The departments determination of the place for an informal conference is based upon the requirements of fair and efficient tax administration and the availability of conducting the informal conference by telecommunication.

( 5) The department shall resolve a request by a taxpayer or taxpayer representative to change the date of an informal conference on a case-by-case basis taking into consideration all of the following factors:

(a) The availability of conducting the informal conference by telecommunication.

(b) Whether this is the first request to change the time of an informal conference.

(c) The reasonableness of the reasons offered.

(d) Factors that indicate that holding the informal conference could pose an undue inconvenience to the taxpayer.

(e) Factors that indicate that holding the informal conference would fulfill the requirements of fair and efficient tax administration.

( 6) Nothing in this rule shall be interpreted as precluding the department from rescheduling an informal conference if it would promote the effective and efficient conduct of the informal conference. If a taxpayer requests that the informal conference not be rescheduled, then the department shall consider the request according to the provisions of subrule ( 5) of this rule.

( 7) If a request to change the time of a scheduled informal conference is denied, then the informal conference shall be at the time as established by the department.

Notes

Mich. Admin. Code R. 205.1009

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