Emergency-related state tax relief available for taxpayers located in four southwest Michigan Counties impacted by May 2024 storms.
Learn About Disaster Relief
Preliminary Audit Notification
Taxpayer Rights During an Audit
Preliminary Audit Notification
Treasury will issue a Preliminary Audit Determination (PAD) that identifies the tax, penalty and interest, amount due or any refund owed to the taxpayer. Once the PAD is issued, the taxpayer must make a Request for Reconsideration of a Preliminary Audit Determination (Fonn 5244) if requesting an opportunity to provide additional audit document(s). Please refer to MCL 205.21(6) and 205.21(7). If the taxpayer agrees with the PAD, and a balance is still due, payment should be submitted by the response date identified in the PAD.