A Proposed Opinion and Judgment is an interim action proposing to settle the rights of the parties and dispose of all issues presented by an appeal.
The decision rendered by a hearing officer will be a Proposed Opinion and Judgment.
The parties may file exceptions to a Proposed Opinion and Judgment within 20 days of the entry of the Proposed Opinion and Judgment asking the Tribunal to modify the decision based on the evidence previously submitted, or grant a rehearing. See MCL 205.762 and TTR 348.
The Tribunal, based on its review of the exceptions, if any, and the Proposed Opinion and Judgment, will adopt the Proposed Opinion and Judgment as a Final Opinion and Judgment, modify the Proposed Opinion and Judgment and adopt the Modified Opinion and Judgment as a Final Opinion and Judgment, order a rehearing or the submission of further evidence, or take such action as the Tribunal deems necessary.
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