Mich. Admin. Code R. 205.1010 - Informal conference generally

Rule 10.

( 1) The purpose of the informal conference is to informally discuss the positions of the parties, more thoroughly narrow the issues that may not be capable of resolution at this level, and present arguments to the referee in support of the parties' positions, to permit the referee to make a recommendation to the treasurer.

( 2) The informal conference is not a contested case proceeding and is not subject to the provisions of the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328. The provisions of the open meetings act, 1976 PA 267, MCL 15.261 to 15.275 do not apply.

( 3) The department shall provide the taxpayer or taxpayer representative a written notice of the assignment of the informal conference to a referee.

( 4) The department shall provide written notice of the time and place of the informal conference by certified mail. The department shall provide the notice not less than 20 days before the informal conference. The notice shall specify whether the conference will address a notice of intent to assess, a notice of denial of refund, or a notice of audit refund, the type of tax, and the tax period that is the subject of the informal conference. The department shall explain the nature of the informal conference and advise that the final determination will be made by the treasurer.

( 5) At the beginning of the informal conference, the referee shall ascertain whether any portion of the tax dispute has been resolved. If the parties resolve any portion of the tax dispute at any time after the tax dispute has been assigned to a referee, but before the treasurer has issued a decision and order, the parties shall notify the referee assigned to conduct the informal conference.

( 6) The referee shall conduct the informal conference in an informal manner that facilitates the exchange of information needed to review and, where applicable, to resolve the tax dispute. The referee shall hear and receive testimony. Generally, testimony is not taken under oath, although matters alleged as fact may be submitted in the form of affidavits or may be declared to be true under penalties of perjury. The department shall provide the reasons and authority for the proposed assessment. The parties shall discuss their respective positions with a view to narrowing the issues and shall present arguments based upon the law in support of their respective positions.

( 7) Instead of attending the informal conference, the parties may have the dispute reviewed and resolved based upon a written statement that contains the facts, a discussion of the law, and the legal arguments that the parties would have presented had they attended the informal conference. A party that chooses to have a dispute reviewed in this manner shall so advise the referee as early as possible in advance of the scheduled informal conference.

( 8) A taxpayer may request that an informal conference be conducted by telecommunication. The department may require an informal conference by telecommunication, if required for fair and efficient tax administration.

( 9) If an informal conference is conducted by telecommunication, the referee shall identify all persons, by name and title, and shall ask whether any participant is recording the informal conference and whether any participant objects to the recording of the informal conference.

( 10) If a taxpayer or taxpayer representative fails to appear at a scheduled informal conference without permission to change the time, then the referee shall proceed in the absence of that party and the referee shall prepare a recommendation based upon the information available.

( 11) A formal record of the informal conference is not made. A taxpayer at whose request the informal conference is being held or the department may make a sound recording of the informal conference at the recording party's expense. The taxpayer or department employee who makes the sound recording shall give advance written notice of not less than 7 days to the opposing party and to the referee. The authorization to make a sound recording of the informal conference does not include authorization to make a video recording.

Notes

Mich. Admin. Code R. 205.1010

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