Taxes - Hearings

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The Hearings Division is an administrative forum within the Michigan Department of Treasury (Department) where a taxpayer may contest certain actions taken by the Department. A taxpayer must request an informal conference, hearing or appeal in writing within the timeframe provided by the statute governing their matter. Hearing Referees designated by the Department consider each matter and prepare written recommendations for resolution to the Department.

The Hearings Division handles matters involving many different taxes, tax adjustments and tax refunds. The laws governing each type of tax matter can be different. As a result of the varying laws applicable to each type of matter, please click on the appropriate link below that applies to your situation for more information.

Intent to Assess (Bill for Taxes Due)
An Intent to Assess (Bill for Taxes Due) is a notice sent from the Department to a taxpayer informing the taxpayer of the Department's plan to impose a tax liability. If you have received an Intent to Assess (Bill for Taxes Due) from the Department, you have the right to request an informal conference.

Adjustment or Denial of a Tax Refund
An adjustment or denial of a refund occurs when the Department determines the taxpayer is not entitled to all or part of his requested refund. If the refund amount that you claimed was either adjusted or denied, you have the right to request an informal conference. (If your Income Tax Refund was adjusted or denied, please see below.)

Income Tax Refund Adjustment or Denial
An adjustment or denial of an Income Tax refund occurs when the Department determines the taxpayer is not entitled to all or part of his requested refund. If the refund amount that you claimed was either adjusted or denied, you have the right to request an informal conference.

Motor Fuel Seizure

Principal Residence Exemption Claim

Tobacco Products Seizure

Suspension, Revocation or Non-renewal of a Tobacco Products License