Assessment Not Timely Appealed
In Bonar v. Department of Treasury, Michigan Court of Appeals, No. 310707, May 30, 2013, the Michigan Court of Appeals held that a taxpayer, as a responsible corporate officer, failed to timely appeal a single business tax assessment and an income tax withholding assessment to the Tax Tribunal.
The final assessments were sent on September 24, 2009, and were appealed on December 7, 2010. The applicable statute gave taxpayers 35 days to appeal. The fact that the power of attorney was completed with the wrong entity name did not change the result. The Court of Appeals ruled the power of attorney must be strictly construed and cannot be extended beyond its face.