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

Heading: smk, llc

Text: In April 2010, the department completed an audit of SMK and disallowed a food deduction. SMK hired Edward Kisscorni, a CPA. Through a power of attorney authorization form executed on March 26, 2010, and provided to the department shortly thereafter, SMK designated Kisscorni to represent it for the purposes of the sales tax audit and gave him limited authorization to “[i]nspect or receive confidential information,” “[r]epresent [SMK] and make oral or written presentation of fact or argument,” and “[r]eceive mail from Treasury . . . (includ[ing] forms, billings, and notices).” On April 23, 2010, the department faxed Kisscorni a notice stating that the “audit package was submitted.” A final assessment dated June 15, 2010 was sent to SMK via certified mail. However, SMK claims that it did not receive the final assessment. According to SMK’s petition, Kisscorni made several phone calls to the department in July, inquiring whether a final assessment had been issued. He received no answers from the department. Thereafter, on July 23, 2010 (five days after the appeal 4 period had allegedly run), the department sent SMK’s representative the final assessment and a letter stating that the deadline for appeal had passed. On July 29, 2010, SMK filed an appeal of the final assessment. As occurred in Fradco’s case, rather than responding to the petition before the Tax Tribunal, the department filed a motion for summary disposition under MCR 2.116(C)(4), arguing that the Tax Tribunal lacked jurisdiction because the appeal was not filed within 35 days after issuance of the final assessment. Both Fradco and SMK opposed the respective motions on the ground that the appeal period had not been triggered because the department failed to give the statutory notice to their appointed representatives as required by MCL 205.8.