1. Why is my Income Tax Refund less than the amount on the return I filed?
2. If my Income Tax Refund is adjusted or denied what should I do?
3. I reviewed my Income Tax Return and I still do not understand or agree with the Department's determination. How can I get the Department to assist me?
4. What is an informal conference?
5. How do I request an informal conference regarding the denial or adjustment of my Income Tax Refund?
6. If I disagree with the Decision and Order of Determination issued to me by the Department after my informal conference, do I have additional appeal rights?
7. Must I have an informal conference in order to get a court to review my matter?
8. Where can I find the statutory provisions?

1. Why is my Income Tax Refund less than the amount on the return I filed?

If the Department determines that you have claimed a refund that you are not entitled to, the Department will reduce or deny your refund. In either situation, the Department will notify you of its final determination. You will receive a letter or a message on the refund check advising you of your right to seek an informal conference.

2. If my Income Tax Refund is adjusted or denied what should I do?

• Review the brief explanation provided in the letter or on your refund check.
• Check your return for math errors.
• If you submitted a Property Tax Credit (MI-1040CR), use one of the checklists to review the information you submitted and to learn about what you need to submit should you decide to respond to the adjustment made to your Property Tax Credit.
• If, after you review your return, you are satisfied with the Department's determination, you need do nothing further.

3. I reviewed my Income Tax Return and I still do not understand or agree with the Department's determination. How can I get the Department to help me?

Speak with a Customer Service Representative about your adjustments by calling 1-800-827-4000. Many matters can be resolved over the phone. Please understand that our busiest time of the year is January through March and that there can be long wait times to speak with one of our staff. Generally, the best times to call are early in the day and later in the week.

By law, you are entitled to an informal conference regarding an Income Tax Refund denial or adjustment. As described below, requests for informal conference must be in writing and must be received within 60 days of the final determination notice from the Department.

If a customer service representative suggests that you send additional documentation, your response to that request will be considered a timely request for an informal conference if it is postmarked within 60-days of the date of the refund denial or adjustment.

4. What is an informal conference?

An informal conference provides an opportunity for taxpayers to informally discuss their position and to support it with explanation and documentation. The informal conference is provided at no charge and is conducted by a Hearing Referee from the Department. A Hearing Referee is an impartial fact finder who makes a recommendation for resolution of tax matters. You may appear in person at our Dimondale office 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.

As part of the informal conference process, a preliminary review is conducted in an effort to resolve the dispute without the need for an actual conference. Many matters are resolved before informal conference after further explanation or after additional information is supplied. If the matter is not resolved to your satisfaction after additional review, you may call 1-800-827-4000 or write to the Hearings Division, Austin Building, Lansing, MI 48922 to schedule your conference.

Following the informal conference, the Department will issue a Decision and Order of Determination which serves as notification of the conclusion regarding the appropriate amount of the refund. As discussed below, a Decision and Order of Determination upholding a refund denial may be appealed to the Michigan Tax Tribunal or the Michigan Court of Claims.

5. How do I request an informal conference regarding the denial or adjustment of my Income Tax Refund?

To request an informal conference regarding the denial or adjustment of your Individual Income Tax, you must submit a timely written request for the same. An informal conference request must be in writing and must be postmarked no later than 60 days after the date of the Department of Treasury's (Department) denial or adjustment of your refund.

An informal conference request must include the following:

1. A statement explaining that you are contesting the denial or adjustment of your Individual Income Tax refund,
2. Your name,
3. Your social security number,
4. A brief explanation of your reasoning,
5. Any supporting documentation or information you possess and
6. A copy of the notification you received.

Be sure to keep copies of everything for yourself.

Mail your request to:

Michigan Department of Treasury/Conference Request
Post Office Box 30757
Lansing, MI 48909

6. If I disagree with the Decision and Order of Determination issued to me by the Department after my informal conference, do I have additional appeal rights?

Yes. If you disagree with the Decision and Order of Determination issued to you following your informal conference, you may seek review of the matter by the Michigan Tax Tribunal within 35 days or by the Michigan Court of Claims within 90 days of the Decision and Order of Determination. Information about filing in the Michigan Tax Tribunal can be obtained from:

Michigan Tax Tribunal
P.O. Box 30232
Lansing, Michigan 48909
www.michigan.gov/taxtrib

Information on filing in the Michigan Court of Claims can be obtained from:

Michigan Court of Claims
P.O. Box 40771
Lansing MI 48901
www.ingham.org/cc/CIRCUIT.htm

7. Must I go through with an informal conference in order to get a court to review my matter?

No. An informal conference is optional. You may elect not to have an informal conference and appeal the denial of your refund directly to the Michigan Tax Tribunal within 35 days or to the Michigan Court of Claims within 90 days of the date of the denial.

8. Where can I find the statutory provisions?

The Revenue Act, 1941 PA 122, MCL 205.1 to MCL 205.31 provides for the payment, administration, audit, assessment, levy of interests or penalties on and appeals of taxes and tax liability for most state taxes.