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Certain Michigan Taxpayers May Appeal Prior Assessments (Even for Repealed Taxes such as the SBT and the MBT)

October 13, 2015
Tax Advisory

In a Notice released recently by State Treasurer Nick Khouri, the Michigan Department of Treasury acknowledged that many taxpayers may have a right to appeal a prior tax assessment – even if many years have passed since that assessment was made and the taxes were collected. The acknowledgment relates to a statutory requirement that copies of tax notices be provided to a taxpayer's designated representative. However, the right to appeal only arises for taxpayers that previously designated a "representative" (normally an attorney or CPA) by filing a power of attorney or designated representative form with the Department of Treasury.

For any taxpayer that may have filed a power of attorney or designated representative form with the Department of Treasury, but whose designated representative did not receive a tax notice, there could be appeal rights available. These appeal rights may exist for taxes in older years that are outside of the normal statute of limitations, and such rights may exist for repealed taxes such as the Single Business Tax, or the Michigan Business Tax.  

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