Reviewed by Deputy Treasurer for Tax Administration
In Internal Policy Directive 2013-2, Michigan Department of Treasury, May 30, 2013, any rebuttal to a recommendation drafted by an informal conference referee will be reviewed by the Deputy Treasurer for Tax Administration prior to issuance of the Decision and Order of Determination.
The Hearings Division of the Department of Treasury conducts informal appeals (Informal Conference) pertaining to all questions of liability for any Michigan tax administered by the Department of Treasury. The Deputy Treasurer for Tax Administration oversees administration of taxes administered by the Department of Treasury under the Revenue Act. It is important that the Deputy Treasurer be knowledgeable of decisions issued as a result of informal conferences and particularly rebuttals issued in explanation of reasons for rejecting a referee’s recommendation.
A taxpayer is entitled to an informal conference upon timely service of written notice upon the Department of Treasury after the taxpayer receives a notice of intent to assess, remits the uncontested portion of the liability, and provides a statement of the contested amounts and an explanation of the dispute. After the informal conference is held, the Department of Treasury renders a decision and order in writing setting forth the reasons and authority for the decision.