Opinion ID: 2710725
Heading Depth: 2
Heading Rank: 3

Heading: tax tribunal and court of appeals decisions

Text: The Tax Tribunal denied the department’s motion for summary disposition in both cases, holding that MCL 205.8 provides a parallel notice requirement when a taxpayer properly files a written request that notices be sent to a representative.5 Therefore, the Tax Tribunal reasoned, notice to the taxpayer alone was not sufficient to initiate the 35day appeal period because notice to the taxpayer’s representative was also required. Inasmuch as the final assessment was not issued to both the taxpayer and its representative, the Tax Tribunal retained jurisdiction over the petitioners’ appeals. The Tax Tribunal then decided petitioners’ appeals on the merits and in each case canceled the tax assessments.6 5 Fradco Inc v Dep’t of Treasury, MTT Docket No. 409506 (Mich Tax Jan 20, 2011); SMK LLC v Dep’t of Treasury, MTT Docket No. 409504 (Mich Tax Jan 20, 2011). 6 Fradco Inc v Dep’t of Treasury, MTT Docket No. 409506 (Mich Tax Sept 26, 2011); SMK LLC v Dep’t of Treasury, MTT Docket No. 409504 (Mich Tax Sept 26, 2011). 5 The department appealed by right to the Court of Appeals, asserting that the 35day appeal period under MCL 205.22(1) began from the “issuance date” printed on the face of a final assessment, which needed only to be sent to the individual taxpayer. The Court of Appeals affirmed the Tax Tribunal in separate opinions dated October 30, 2012.7 In both cases, the Court held that, reading the relevant sections of the revenue collection act in pari materia, MCL 205.8 (notice to the taxpayer representative) imposed on the department a notice obligation parallel to MCL 205.28(1)(a) (notice to the taxpayer), both of which must be satisfied before the appeal period may begin to run.8