Mich. Comp. Laws § 205.8

Letters and notices sent to taxpayer's official representative.

Find cases: SyfertCases citing this section MI-LEGlegislature.mi.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

REVENUE DIVISION OF DEPARTMENT OF TREASURY

Act 122 of 1941

205.8 Letters and notices sent to taxpayer's official representative.

Sec. 8.

If a taxpayer files with the department a written request that copies of letters and notices regarding a dispute with that taxpayer be sent to the taxpayer's official representative, the department shall send the official representative, at the address designated by the taxpayer in the written request, a copy of each letter or notice sent to that taxpayer. A taxpayer shall not designate more than 1 official representative under this section for a single dispute.

History: Add. 1993, Act 14, Imd. Eff. Apr. 1, 1993

Compiler's Notes:

Former MCL 205.8, which pertained to the state board of tax appeals, was repealed by Act 37 of 1976, Eff. Dec. 31, 1977, Act 162 of 1980, Eff. Dec. 31, 1981, and by Act 138 of 1981, Eff. Sept. 30, 1982.

PopularName Notes:

Revenue Act

Notes of Decisions

Cited in 10 cases, 2012–2017 · leading case: Fradco, Inc. v. Department of Treasury

Sort: Relevance Newest Treatment

Fradco, Inc. v. Department of Treasury (2014) mich · cites it 23× “Both Fradco and SMK opposed the respective motions on the ground that the appeal period had not been triggered because the department failed to give the statutory notice to their appointed representatives as required by MCL 205.8. *111 C. TAX TRIBUNAL AND COURT OF APPEALS…”

SMK, LLC v. Department of Treasury (2012) michctapp · cites it 16× “*306 The Tax Tribunal concluded that MCL 205.8 adds a parallel notice requirement whenever a taxpayer has filed a proper written request that copies of letters and notices be sent to a representative.”

Fradco, Inc. v. Department of Treasury (2012) michctapp · cites it 18× “The Tax Tribunal concluded that MCL 205.8 adds a parallel notice requirement whenever a taxpayer has filed a proper written request that copies of letters and notices be sent to a representative.”

Smk LLC v. Department of Treasury (2014) mich · cites it 33× “The tribunal denied the motion, concluding that MCL 205.8 provides a parallel notice requirement whenever a taxpayer properly filed a request that notices be sent to a representative and that notice to Fradco alone had not been sufficient to start the 35-day period because…”

K & W Wholesale LLC v. Department of Treasury (2017) michctapp · cites it 2× “MCL 205.8 contains the express requirement that the taxpayer’s “official representative” be served with notice of the Department’s decision regarding a dispute with the taxpayer if the taxpayer has requested that such notice be sent.”

Fradco Inc v. Department of Treasury (2013) mich · cites it 2× “28(1)(a), or is there an additional notice requirement under MCL 205.8 when a taxpayer has filed a proper written request designating an official representative to receive copies of letters and notices; and (2) whether the tolling ruling adopted by the Tax Tribunal and the Court…”

Smk LLC v. Department of Treasury (2013) mich · cites it 2× “28(1)(a), or is there an additional notice requirement under MCL 205.8 when a taxpayer has filed a proper written request designating an official representative to receive copies of letters and notices; and (2) whether the tolling ruling adopted by the Tax Tribunal and the Court…”

Brunt Associates Inc v. Department of Treasury (2016) michctapp “28(1)(a), and the taxpayer’s personal representative as provided in the taxpayer’s written request, MCL 205.8. Thus, the appeals period in the instant case began to run on September 19, 2013, the date petitioner’s representative received actual notice of the final assessment.”

Brunt Associates Inc v. Department of Treasury (2017) michctapp “28(1)(a), and the taxpayer’s personal representative as provided in the taxpayer’s written request, MCL 205.8. Thus, the appeals period in the instant case began to run on September 19, 2013, the date petitioner’s representative received actual notice of the final assessment.”

Csb Investors v. Department of Treasury (2015) michctapp “28(1)(a) by giving the taxpayer notice of the final assessment through personal service or certified mail and MCL 205.8 by sending a copy of the notice of the final assessment to the representative’s address provided by the taxpayer in its written request.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.