December 3, 2009
Daniel M. Greenberg, Administrator
Hearings Division – Bureau of Tax Policy
Michigan Department of Treasury
430 West Allegan Street
Lansing, MI 48922
RE: DENIAL OF REQUEST FOR INFORMAL CONFERENCE
Docket No. 2009xxx
Assessment No.: N47xxx; N47xxx; N6978xxx; O579xxx
Tax Period Ending: 1998; 1999; 2000; 2001; 2002; 2003; 2004; 2005
Written Objection to Denial of Request for Informal Conference
Dear Mr. Greenberg:
I am in receipt of the Department’s Denial of Request for Informal Conference dated November 4, 2009 (Rec’d November 7, 2009), a copy of which is enclosed. The denial notice indicates the Department may only hear an appeal filed from a notice of intent to assess not a final assessment. The Department claims it did not issue a notice of intent to assess, but directly issued a final assessment, precluding the Department’s ability to grant an informal conference.
If this is true on your part, it appears you have failed to follow your own protocol in establishing a proper assessment in the first place. How can the Department issue a final assessment without giving the party addressed a chance to challenge or dispute the amount claimed? This would be a violation of due process without first having opportunity to receive a notice of the Department’s intent to assess and wait for a response before issuing a final assessment. If this is the case, as you indicate that it is, I again petition the Department for a reassessment on this account for all the years listed on the notice(s) along with requesting a hearing and conference.
The only problem here is the fact that the Department did indeed notice me with an intent to assess and I responded accordingly with my correspondence within the sixty (60) day period. Since this is true, it is quite apparent that I have a right to an Informal Conference pursuant to MCL 205.21(2)(c), so again, I petition the Department for a reassessment on this account for all the years listed on the notice(s) along with requesting a hearing and conference. The Department should have a record of my correspondence regarding this matter as it is well known how the MDOT keeps meticulous records on all its participants. Therefore the Department’s denial is without merit and should grant my petition and request immediately and without hesitation as stated in my letter dated October 14, 2009.
In the meantime, please send me the source of the assessments and how the Department’s figures were derived and/or the criterion that was employed to substantiate the amount(s). Any certified copies of IRS notice(s) of any deficiencies, alleged tax liabilities, and/or other records to prove an Adjusted Gross Income that is available would be most helpful to analyze the account and reach a resolution or settlement. It should also be noted that the Department can no longer perform a financial status audit without reasonable indications there is unreported income pursuant to the IRS Restructuring and Reform Act of 1998.
Again, I feel before any type of collection activity is implemented, the Department should be required to provide me a hearing or conference for a reassessment to present authenticated documents. These essential documents have not been furnished to me as required. It is my desire to cooperate and reach a meeting of the minds. Please schedule a meeting for me and send me the date, time, and place.
Due to the present economic climate in this, the great State of Michigan, I have suffered severe and almost irreparable damage to my finances, which for all intents and purposes makes any payment requirements or money upfront totally impossible. If a prepayment is deemed mandatory for a reassessment, I ask that it might be waived due to my indigence and see to it the Department not discriminate against me on the basis of wealth. I also request that enforced collections not be initiated until this petition has been resolved and want to thank the Department in advance for their mediation in this matter.
With best regards,
Encl: Copy of Denial of Request for Informal Conference – November 4, 2009
cc: Michigan Department of Treasury – Collection Division
CERTIFICATE OF SERVICE
The undersigned hereby certifies that the foregoing Written Objection to Denial of Request for Informal Conference was sent to the Michigan Department of Treasury by USPS Priority Mail addressed to its Hearings Division – Bureau of Tax Policy: Daniel M. Greenberg, Administrator, Michigan Department of Treasury, 430 West Allegan Street, Lansing, MI 48922 on this 4th day of December, 2009.