Michigan Tax Tribunal

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Filing Fees Information

On the File

If a party is unable to attend a scheduled hearing, a party can request in writing that the Tribunal hear the appeal "on the file." The written request must be submitted prior to the date of the hearing.

If an appeal is heard "on the file," the presiding judge will conduct the hearing and take the testimony of the opposing party and then render a decision based on that testimony and both parties' documentary evidence.


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