Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Taxpayers Bill of Rights › Part 4 - INFORMAL CONFERENCE › Section R. 205.1010 - Informal conference generally

Current through Vol. 24-12, July 15, 2024
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.