Section R. 205.1008 - Right to informal conference; request requirements for informal conference; acknowledgmentRule 8.
( 1) If a notice of intent to assess, a notice of denial of refund, or a notice of audit refund is sent to a taxpayer, the notice shall include all of the following: (a) A statement of the taxpayer's right to an informal conference, provided the taxpayer sends a written request to the address specified in the notice requesting an informal conference within 60 days after the taxpayer receives a notice of intent to assess or within 60 days of the date of issuance of a notice of denial of refund or a notice of audit refund.(b) A statement that the written request seeking an informal conference must include the taxpayers statement of the contested amounts and an explanation of the dispute.( 2) The taxpayer shall be entitled to an informal conference with respect to a notice of intent to assess, a notice of denial of refund, or a notice of audit refund if a taxpayer or taxpayer representative does all of the following: (a) Serves written notice upon the department, to the address specified in the notice, within 60 days after the taxpayer receives the notice of intent to assess or within 60 days of the date of issuance of the notice of denial of refund, or notice of audit refund. The department will accept a United States postmarked certified or registered mail receipt as proof of service if the certified mail receipt number is listed on the written notice of appeal.(b) Remits the uncontested portion of the liability, if any, indicated in the notice in cash, by check payable to the "State of Michigan," or other means of payment.(c) Provides a statement of the contested amounts and an explanation of the dispute.( 3) At such time that a taxpayer requests an informal conference or at any time thereafter before the issuance of a decision and order by the department, a taxpayer who is contesting an intent to assess may by written notice sent to the hearings division, Austin Building, 430 West Allegan, Lansing, MI 48922, accompanied by payment of the contested amount, convert his or her contest to a claim for refund. The taxpayer preserves the right to address the issues raised in the intent to assess as if it remained unpaid and to have the matter resolved as a contested denial of refund.( 4) A taxpayer who has made a timely request for an informal conference by complying with subrule ( 2) of this rule may, at any time before the issuance of a decision and order in the matter, withdraw the request by filing written notice to the hearings division, Austin Building, 430 West Allegan, Lansing, MI 48922. Upon receipt of the request for withdrawal, the department shall issue a decision and order and, where appropriate, a final assessment from which the taxpayer may seek appeal.( 5) If the taxpayer complies with the provisions of subrule ( 2) of this rule, the department shall respond, in writing, by acknowledging the request. If a taxpayer does not satisfy all of the conditions specified in subrule ( 2) of this rule, the department shall inform the taxpayer, in writing, of that fact and shall advise the taxpayer that the taxpayer is not entitled to an informal conference.Mich. Admin. Code R. 205.1008
1996 AACS; 2018 MR 9, Eff. 5/11/2018