PETITION FOR REVIEW OF STATE TAX ASSESSMENT
BEFORE THE MICHIGAN TAX TRIBUNAL
[// GUIDANCE: This template is intended for use in challenging a Michigan state tax assessment (e.g., income, corporate, sales/use, or withholding) before the Michigan Tax Tribunal (“MTT”). Customize bracketed fields, attach supporting exhibits, and verify current filing fees, deadlines, and electronic‐filing requirements before use.]
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions (Claims for Relief)
- Representations & Warranties
- Covenants & Continuing Obligations
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
1. DOCUMENT HEADER
Petitioner: [LEGAL NAME OF TAXPAYER], a [state of organization] [corporation/LLC/individual], with principal place of business/residence at [ADDRESS] (“Petitioner”).
Respondent: STATE OF MICHIGAN, acting through its Department of Treasury (“Department” or “Respondent”).
Tribunal: Michigan Tax Tribunal, Entire Tribunal Division, Lansing, Michigan.
Case No.: [DOCKET NO.] (to be assigned by the Tribunal).
Assessment at Issue: Department’s Final Assessment No. [ASSESSMENT NUMBER] dated [DATE] (the “Assessment”).
Tax Type & Periods: [TYPE OF TAX] for the period(s) [PERIOD COVERED].
Effective Filing Date: [DATE PETITION SIGNED—filing is perfected on Tribunal receipt].
Relief Requested:
1. Determination that the Assessment is invalid, excessive, or otherwise improper.
2. Abatement of all associated penalties and interest.
3. Issuance of an order staying enforced collection during pendency of this appeal pursuant to MCL 205.753(3).
4. Such other or further relief as the Tribunal deems just and equitable.
2. DEFINITIONS
For purposes of this Petition, capitalized terms are defined alphabetically as follows:
“Assessment” means the Final Assessment described in the Document Header.
“Code” means the applicable taxing statute(s) under which the Assessment was issued, including but not limited to the Michigan Revenue Act, MCL 205.1 et seq.
“Department” has the meaning set forth in the Document Header.
“Petition” means this Petition for Review of State Tax Assessment.
“Petitioner” has the meaning set forth in the Document Header.
“Tribunal” means the Michigan Tax Tribunal established under MCL 205.721 et seq.
[// GUIDANCE: Add any additional defined terms unique to the facts of the case, e.g., “Adjustments,” “Credits,” “Transactions,” etc.]
3. OPERATIVE PROVISIONS (CLAIMS FOR RELIEF)
3.1 Timeliness. This Petition is timely because it is filed within 60 days of the Department’s Final Assessment, as required by MCL 205.735a(6).
3.2 Jurisdiction & Venue. The Tribunal has exclusive jurisdiction over this matter pursuant to MCL 205.731, and venue is proper in Lansing, Michigan.
3.3 Grounds for Appeal. Petitioner asserts the following independent and/or alternative grounds:
a. Computational Error: The Department misapplied statutory rates and/or failed to credit pre-payments totaling [$AMOUNT].
b. Erroneous Legal Conclusion: The Department improperly characterized [TRANSACTIONS/ITEMS] as taxable under [STATUTE/SECTION].
c. Constitutional Challenge: Application of [STATUTE] to the facts violates the Commerce Clause due to undue burden on interstate commerce.
d. Penalty Abatement: Petitioner exercised ordinary business care and prudence, negating negligence or intentional disregard allegations.
e. Interest Waiver: Unreasonable delay attributable to the Department warrants discretionary waiver under MCL 205.30(4).
3.4 Relief Requested. Petitioner requests that the Tribunal:
a. Cancel or reduce the Assessment to [$AMOUNT] or such amount as the Tribunal deems correct;
b. Abate all penalties and accrued interest;
c. Order the Department to refund overpayments with statutory interest; and
d. Grant any further relief in law or equity.
4. REPRESENTATIONS & WARRANTIES
4.1 Standing. Petitioner is the taxpayer of record for the Assessment periods and has authority to file this Petition.
4.2 Exhaustion. Petitioner has exhausted all required informal conference and administrative review procedures.
4.3 Accuracy of Facts. All factual statements herein are true and correct to the best of Petitioner’s knowledge, information, and belief.
4.4 Exhibits. Certified copies of (i) the Notice of Intent to Assess, (ii) the Final Assessment, (iii) all protest filings, and (iv) supporting schedules are attached as Exhibits A–D.
4.5 Survival. The representations in this Section 4 survive any dismissal, settlement, or remand.
5. COVENANTS & CONTINUING OBLIGATIONS
5.1 Discovery Cooperation. Petitioner shall timely respond to lawful discovery requests and produce additional documentation reasonably required by the Tribunal or Respondent.
5.2 Notice of Material Changes. Petitioner shall promptly notify the Tribunal and Respondent of any material changes affecting this proceeding, including bankruptcy filings or payment arrangements.
5.3 Payment of Uncontested Amounts. Petitioner will remit any uncontested tax due within 30 days of filing this Petition to mitigate further interest accrual.
6. DEFAULT & REMEDIES
6.1 Department Default. If the Department fails to timely answer, Petitioner may move for default judgment under MTT Rule 225.
6.2 Petitioner Default. Failure to prosecute, comply with discovery orders, or appear at hearings may result in dismissal under MTT Rule 247.
6.3 Attorney Fees & Costs. Pursuant to MCL 205.751(7), the Tribunal may award reasonable litigation costs to the prevailing party if the Department’s position is not substantially justified.
7. RISK ALLOCATION
7.1 Indemnification (Taxpayer Burden of Proof). Petitioner acknowledges that the Assessment is presumed correct and bears the burden of establishing by a preponderance of the evidence that the Assessment is erroneous.
7.2 Limitation of Liability. Petitioner’s liability, if any, is limited to the amount of tax lawfully owed plus statutory interest; penalties are contested herein.
7.3 Collection Stay. Filing of this Petition operates as an automatic stay of enforced collection of the contested amounts, except as otherwise ordered, pursuant to MCL 205.753(3).
[// GUIDANCE: If a bond or letter of credit is required to secure the stay for certain taxes, add a tailored provision here.]
8. DISPUTE RESOLUTION
8.1 Governing Law. This Petition and all related proceedings are governed by Michigan law, including the Revenue Act and the Tax Tribunal Act.
8.2 Forum Selection. Exclusive forum is the Michigan Tax Tribunal as selected above.
8.3 Arbitration. The parties acknowledge the Tribunal’s limited authority to refer matters to alternative dispute resolution; any such ADR shall be non-binding unless otherwise agreed in writing.
8.4 Jury Waiver. To the extent a jury trial might otherwise be available, the parties knowingly and voluntarily waive the same, acknowledging the Tribunal’s bench-trial forum.
8.5 Injunctive Relief. The Tribunal retains authority to issue interim orders necessary to preserve the status quo, including collection stays and protective orders.
9. GENERAL PROVISIONS
9.1 Amendments. This Petition may be amended once as a matter of right within 14 days after Respondent’s Answer; subsequent amendments require leave of the Tribunal.
9.2 Assignment. Rights and obligations under this Petition are non-assignable without Tribunal approval.
9.3 Severability. If any provision is deemed invalid, the remainder shall be enforced to the fullest extent permitted by law.
9.4 Integration. This Petition, together with attached exhibits, constitutes the entire pleading related to the Assessment.
9.5 Electronic Signatures & Filing. Signatures transmitted via electronic means shall be deemed originals and satisfy MTT electronic-filing protocols.
10. EXECUTION BLOCK
IN WITNESS WHEREOF, the undersigned certifies under penalty of perjury that the statements contained herein are true and correct and that he/she is authorized to file this Petition.
Dated: [DATE] Respectfully submitted,
_____ _____
[NAME OF AUTHORIZED SIGNATORY] [NAME OF COUNSEL], P[BAR NUMBER]
[Title / Capacity] [LAW FIRM NAME]
On behalf of Petitioner 123 Main Street, Suite 400
Lansing, MI 48933
(517) 555-1234 | [email protected]
Attorney for Petitioner
STATE OF __ )
) ss.
COUNTY OF ____ )
Subscribed and sworn before me this _ day of _, 20__, by _______.
Notary Public, State of _
My Commission Expires: _
[// GUIDANCE: Notarization is optional for Tribunal filings but may be included for evidentiary weight. Confirm with current MTT rules.]
EXHIBIT LIST (Sample)
• Exhibit A – Notice of Intent to Assess
• Exhibit B – Final Assessment No. [NUMBER]
• Exhibit C – Administrative Protest & Conference Report
• Exhibit D – Detailed Tax Computation Schedules
[// GUIDANCE: Attach supporting evidence in chronological order. Paginate and index exhibits for ease of reference at hearing.]
IMPORTANT FILING NOTES
- Filing Deadline: 60 days from the date on the Final Assessment (MCL 205.735a).
- Filing Fee: As published in the Tribunal’s current fee schedule; include check or online payment confirmation.
- Service: Serve a copy of the Petition on the Department’s Hearings Division and file proof of service with the Tribunal.
- Electronic Filing: The MTT encourages e-filing via its e-docket system; register in advance to avoid delays.
- Scheduling Order: The Tribunal will issue a standard scheduling order; calendaring deadlines promptly is critical.
[// GUIDANCE: This template provides a robust starting point. Always tailor factual allegations, statutory citations, and requested relief to the specifics of the assessment at issue.]