Taxation – Use Tax – Untimely Appeal
The Michigan Tax Tribunal correctly dismissed as untimely petitioner’s appeal of a use tax determination. A telephone call from a treasury department employee to petitioner after the final...
View ArticleTaxation – Final Assessments – Appeals
The Michigan Tax Tribunal correctly dismissed petitioner’s appeals of three final assessments because they were until. Respondent’s final demand letter to petitioner did not extend the 35-day appeal...
View ArticleTaxation – Tax Tribunal – Jurisdiction
The Michigan Tax Tribunal lacks jurisdiction to hear petitioner’s challenge to a use tax assessment. Petitioner did not file a timely appeal of the assessment. Petitioner’s claim that the assessment is...
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