Mich. Admin. Code R. 205.1011 - Informal conference; referee recommendation; decision and order of treasurer following informal conference
Rule 11.
( 1)
After reviewing the testimony, evidence, comments, and, if applicable, written
submissions at an informal conference, the referee shall prepare a written
recommendation to the treasurer.
(
2) The treasurer or an authorized representative of the treasurer
shall review the recommendation and shall issue a written decision and order of
determination. In the written decision and order of determination, the
treasurer, or an authorized representative of the treasurer, shall do either of
the following:
(a) Accept the recommendation
of the referee.
(b) Reject the
recommendation of the referee, in whole or part, with a written rebuttal
explanation of the reasons for rejecting the recommendation of the
referee.
( 3) The
decision and order of determination shall contain a statement of the reasons
and authority for the decision and shall assess the tax, interest, and penalty
found to be due and payable. The decision and order of determination shall be
limited to the subject of the informal conference. Neither the taxpayer nor the
department representative shall be provided an opportunity to review the
recommendation of the referee and to file objections to the recommendation in
advance of the issuance of the decision and order of determination by the
treasurer or an authorized representative of the treasurer. There shall not be
a rehearing of a decision and order of determination.
( 4) The department shall send, to the
taxpayer, by certified mail if the taxpayer is not represented, or by
first-class mail if the taxpayer is represented in the dispute, a copy of the
recommendation, the decision and order of determination, and, if applicable,
the rebuttal explanation. If a taxpayer is represented in the informal
conference, the department shall send, by certified mail, to the taxpayer
representative, a copy of the recommendation, the decision and order of
determination, and, if applicable, the rebuttal explanation.
( 5) If the decision and order of
determination affirms an intent to assess in whole or in part, the decision and
order of determination must state that a notice of final assessment will be
issued. The notice of final assessment must include a statement advising the
taxpayer of the right to appeal. If the decision and order of determination
confirms the denial of a refund, in whole or in part, the decision and order of
determination must include a statement advising the taxpayer of the right to
appeal. A decision and order of determination addressing audit refunds must
include a statement advising the taxpayer of the right to appeal.
Notes
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