You will be notified by certified mail not less than 20 days before the date set for the informal conference of the date, time and place to appear.

You may elect to participate in person or by telephone. You may have an attorney or other individual who has properly submitted a Power of Attorney Authorization represent you during the conference. If you are represented, your presence is not required. A formal record of the informal conference is not made.

At an informal conference, the taxpayer is provided the opportunity to present his or her position and to support it with explanation and documentation. A Department of Treasury (Department) representative may be in attendance and may present the Department's position supported by explanation and documentation.

Instead of attending the informal conference, the parties have the option to have the dispute reviewed and resolved based upon a written statement that contains the facts, a discussion of the law and the legal arguments that the party would have presented if they attended the informal conference in person. If a party wants to have their matter reviewed in this manner, they must notify the Hearing Referee as early as possible before the scheduled informal conference. 1996 AACS, R 205.1010(7).

After an informal conference, the Hearing Referee prepares a written recommendation and submits it to the Administrator of the Hearings Division who, on behalf of the State Treasurer, reviews the recommendation. The Administrator either accepts or rejects the Hearing Referee's recommendation. If the Administrator accepts the recommendation, the Administrator issues a written Decision and Order of Determination accepting the recommendation. If the recommendation is rejected in whole or part, the Administrator issues the Department's written statement of Reasons and Authority, explaining why the Hearing Referee's recommendation is not being accepted along with a Decision and Order of Determination stating the conclusions of the Department.

Neither the taxpayer nor the Department representative has the opportunity to review or file objections to the recommendation before the Decision and Order of Determination is issued. There is no rehearing of the Decision and Order of Determination. 1996 AACS, R 205.1011(3).

The Department sends the taxpayer a copy of the recommendation and Decision and Order of Determination and, if applicable, the statement of Reasons and Authority by certified mail if the taxpayer is not represented or by first class mail if the taxpayer is represented. If the taxpayer is represented in the informal conference, the Department will send the taxpayer's representative a copy of the recommendation and Decision and Order of Determination and, if applicable, the statement of Reasons and Authority by certified mail.

A Decision and Order of Determination upholding the adjustment or denial of a refund is a final decision and order of the Department which may be appealed to either the Michigan Tax Tribunal or the Michigan Court of Claims.

A Decision and Order of Determination upholding an Intent to Assess (Bill for Taxes Due) will direct that a notice of final assessment be issued. The Notice of Final Assessment will include information regarding a party's appeal rights.