Appeal to the Tax Tribunal Must be Filed Within 35 Days of the Date on the Assessment
In Dovitz v. Department of Treasury, Michigan Court of Appeals, No. 314059, November 26, 2013, the Court of Appeals affirmed the Tax Tribunal’s grant of the Michigan Department of Treasury’s summary disposition motion. The Court of Appeals held that a taxpayer’s Michigan Business Tax (MBT) assessment was final because it was not timely appealed. By law, the taxpayer was a responsible corporate officer for the company, which was issued a final MBT assessment for tax, penalty, and interest. State law permits assessments to be appealed to the Tax Tribunal within 35 days or to the Court of Claims within 90 days. Here, the final assessment was issued March 28, 2011, and the taxpayer appealed to the Tax Tribunal on September 28, 2012. Thus, the assessment was final and could not be challenged.