Taxpayer Failed to File a Petition Within 35 Days
In Eberhart v. Department of Treasury, Michigan Court of Appeals, No. 299532, March 8, 2012, the Michigan Tax Tribunal's dismissal of the Petitioner's appeal of a use tax assessment was upheld based on the Tax Tribunal's conclusion that it lacked jurisdiction. The Petitioner was the sole shareholder of the taxpayer, and the assessment issued by the Department of Treasury was based on corporate officer liability. The Tax Tribunal lacked subject matter jurisdiction as the taxpayer failed to appeal the assessment within 35 days of the issuance of the assessment, as required by statute.
Though the Petitioner contended that the Department of Treasury lacked personal jurisdiction over the corporate taxpayer, he failed to raise this issue within the 35-day period for appeals of an assessment. Furthermore, the Petitioner's procedural due process right was not violated, as he made no claim that he was deprived of notice of the assessment. Also, the Petitioner's argument that Michigan taxpayers were the responsible parties for the use tax assessed was an improper collateral attack on a final assessment.