Taxpayer Could Not Appeal a Use Tax Assessment Because Petition Was Filed Late
The Court of Appeals is taking a very strict appraoch on the statutory due date for a Tax Tribunal appeal, 35 days from the date of the Final Assessment. In Beech Air, Inc. v. Dept. of Treasury, Michigan Court of Appeals, No. 290520, August 12, 2010 the dismissal of a taxpayer's petition for appeal of a use tax assessment on an aircraft stored in Michigan for repairs was upheld because the taxpayer failed to file the petition within the statutory appeal period. Michigan law requires that a petition of appeal to the Michigan Tax Tribunal be filed within 35 days of the final ruling or determination. The taxpayer failed to support its claim that the period was tolled because of due process concerns, as it could point to no authority that supported the position that it was the Department of Treasury's responsibility to convene an informal conference. Furthermore, the taxpayer could not rely on the allegation that a department representative indicated that a subsequent letter explaining the assessment would arrive, as the representative made no statement that the date of the final assessment could be disregarded.