An informal conference provides an opportunity for taxpayers to informally discuss their position and to support their position with explanation and documentation. An informal conference must be requested in writing within the timeframe allowed by the statute governing the tax. An informal conference is provided at no charge and is conducted by a Hearing Referee designated by the Department of Treasury (Department).

As part of the informal conference process, a preliminary review of each matter is conducted in an effort to resolve the matter without the need for an actual conference. Many matters are resolved before informal conference after further explanation or after additional information is supplied to the Department.

If you are granted an informal conference, you may appear in person at the Department's office in Dimondale, Michigan or participate by telephone. You may be represented by an attorney, an accountant or any other person you choose. Many conferences are conducted with individual taxpayers participating without third party assistance. See 1996 AACS, R 205.1008 to R 205.1011.

Following an informal conference, the Hearing Referee will issue a written recommendation and the Department will issue a Decision and Order of Determination by certified mail which serves as notification of the conclusion of the matter. Following the issuance of a Decision and Order of Determination all parties have appeal rights to either the Michigan Tax Tribunal or the Michigan Court of Claims.