Taxpayer Failed to File a Petition Within 35 Days
In Holtz v. Department of Treasury, Michigan Court of Appeals, No. 301703, March 1, 2012, the Michigan Tax Tribunal's dismissal of the Petitioner's appeal of an assessment for unpaid use tax was upheld based the Tribunal's lack of jurisdiction. The Petitioner, who was the CEO and Chairman of the taxpayer during the relevant period, was found liable as a corporate officer. The Department of Treasury sent the final assessment to the Petitioner via certified mail, and there was no evidence that it was returned as undelivered. Pursuant to statute, the Petitioner had 35 days in which to appeal the final assessment; however, the appeal was not filed until several months later. Furthermore, the Department's notice did not violate the Petitioner's right to due process, as proof of actual receipt is not required, only "notice reasonably calculated, under all the circumstances, to apprise interested parties of the pendency of the action and afford them an opportunity to present their objections."