Section R. 205.1011 - Informal conference; referee recommendation; decision and order of treasurer following informal conferenceRule 11.
( 1) After reviewing the testimony, evidence, comments, and, if applicable, written submissions at an informal conference, the referee shall prepare a written recommendation to the treasurer.( 2) The treasurer or an authorized representative of the treasurer shall review the recommendation and shall issue a written decision and order of determination. In the written decision and order of determination, the treasurer, or an authorized representative of the treasurer, shall do either of the following: (a) Accept the recommendation of the referee.(b) Reject the recommendation of the referee, in whole or part, with a written rebuttal explanation of the reasons for rejecting the recommendation of the referee.( 3) The decision and order of determination shall contain a statement of the reasons and authority for the decision and shall assess the tax, interest, and penalty found to be due and payable. The decision and order of determination shall be limited to the subject of the informal conference. Neither the taxpayer nor the department representative shall be provided an opportunity to review the recommendation of the referee and to file objections to the recommendation in advance of the issuance of the decision and order of determination by the treasurer or an authorized representative of the treasurer. There shall not be a rehearing of a decision and order of determination.( 4) The department shall send, to the taxpayer, by certified mail if the taxpayer is not represented, or by first-class mail if the taxpayer is represented in the dispute, a copy of the recommendation, the decision and order of determination, and, if applicable, the rebuttal explanation. If a taxpayer is represented in the informal conference, the department shall send, by certified mail, to the taxpayer representative, a copy of the recommendation, the decision and order of determination, and, if applicable, the rebuttal explanation.( 5) If the decision and order of determination affirms an intent to assess in whole or in part, the decision and order of determination must state that a notice of final assessment will be issued. The notice of final assessment must include a statement advising the taxpayer of the right to appeal. If the decision and order of determination confirms the denial of a refund, in whole or in part, the decision and order of determination must include a statement advising the taxpayer of the right to appeal. A decision and order of determination addressing audit refunds must include a statement advising the taxpayer of the right to appeal.Mich. Admin. Code R. 205.1011
1996 AACS; 2018 MR 9, Eff. 5/11/2018