Introduced
by
To allow a taxpayer to withdraw from an “informal conference” process regarding a tax dispute if the Department of Treasury fails to issue an order and determination within 180 days. The taxpayer could then appeal to the Michigan Tax Tribunal or Court of Claims to resolve the dispute. Under current law a taxpayer must pay the disputed amount in advance of the informal conference process, but cannot appeal this payment until the department issues a written decision or order at the conclusion of the process, and there is no time limit for it to do so.
Referred to the Committee on Tax Policy
Reported without amendment
With the recommendation that the substitute (H-1) be adopted and that the bill then pass.
Substitute offered
To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.
The substitute passed by voice vote
Amendment offered
by
To allow a taxpayer involved in the "informal conference" process to withdraw at any time. The department would then have to issue a determination and final assessment, which the taxpayer could appleal.
The amendment failed 50 to 55 (details)
Passed in the House 105 to 0 (details)
To allow a taxpayer to withdraw from an “informal conference” process regarding a tax dispute if the Department of Treasury fails to issue an order and determination within 180 days. The taxpayer could then appeal to the Michigan Tax Tribunal or Court of Claims to resolve the dispute. Under current law a taxpayer must pay the disputed amount in advance of the informal conference process, but cannot appeal this payment until the department issues a written decision or order at the conclusion of the process, and there is no time limit for it to do so.
Referred to the Committee on Finance
Reported without amendment
With the recommendation that the substitute (S-1) be adopted and that the bill then pass.
Substitute offered
To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.
The substitute passed by voice vote
Amendment offered
by
To require the taxpayer to request in writing to withdraw from the "informal conference" process.
The amendment passed by voice vote
Passed in the Senate 37 to 0 (details)
Passed in the House 106 to 0 (details)
To concur with the Senate-passed version of the bill.
