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These frequently asked questions (FAQs) are intended for potential and current petitioners, respondents, and their representatives, seeking information about the Tribunal and our processes and procedures, and are not legal advice or a substitute for legal counsel. The Michigan Tax Tribunal cannot provide parties legal advice or assistance. If you need legal assistance or advice, you should consult an attorney or other knowledgeable individual. These frequently asked questions (FAQs) are intended for potential and current petitioners, respondents, and their representatives seeking information about the Tribunal and our processes and procedures, and are not legal advice or a substitute for legal counsel. The Michigan Tax Tribunal cannot provide parties legal advice or assistance. If you need legal assistance or advice, you should consult an attorney or other knowledgeable individual.a. System requirements & setup a. System requirements & setupWhat is e-filing? The Tribunal's e-filing is a free, voluntary, online process for the initiation of appeals and the submission of pleadings (i.e., petitions and answers), motions, and other documents (i.e., stipulations, documentary evidence, letters, etc.). Note that e-filing is not the same as e-mailing; to e-file documents parties or their attorneys or authorized representatives are required to register and create an account, using a valid e-mail address. What are the requirements of e-filing? Participants of the e-filing system are required to register for e-filing by creating an account. To create an account, the participant must provide a valid e-mail address. That e-mail address will also be used for the electronic service of notices, orders, and decisions. Internet Speed Requirements: For potential or current e-filing users who may be concerned about their internet speed impacting submissions, please use this link to www.speedtest.net, which can provide you with information on how fast your connection is. Please note that a minimum upload speed of 4-8 Mbps is recommended to successfully submit forms. Is the e-filing system compatible with all browsers? No. The browsers most compatible with our e-filing system are Microsoft Edge and Google Chrome. The least compatible browser is Firefox. Although other browsers may be used, some functionality may be limited. Can one e-filing user account be used by multiple people? No. When you register for a user account, a specific person must be identified. When any pleadings or documents are filed, our system will reflect this specific person as the filing person. Each person within a firm or entity must have separate user accounts. Can one e-mail address be used by multiple people? No. When you create a user account, your e-mail address is your user name and every user must have a different user name. How do I change my username and password if my contact information has changed or I have forgotten my username or password? A participant’s username is its valid e-mail address. You may update your e-mail address and change your password by signing into your e-filing account and clicking on "My Account." What computer software is needed to participate in e-filing? No additional software is needed to participate in e-filing. The Tribunal’s e-filing system is a web-based application. You need only access our e-filing webpage. What document formats are permitted (.doc, .pdf, .jpg)? The Tribunal requires documents be filed in PDF format only. b. Document submission and viewingAm I required to electronically file my pleadings/documents? No, all pleadings/documents can still be filed via hand delivery or submission by mail or commercial delivery service, pursuant to MCL 205.735a. What documents can I file electronically? Users can initiate an appeal by filing a petition form in the Small Claims Division or a Case Information Sheet (along with an attached petition prepared by that party) in the Entire Tribunal Division, and file all other pleadings, motions, forms, and documents. Will I receive confirmation that my pleading/documents were electronically filed? Yes, you will receive an e-mail from noreply@michigan.gov confirming your filing. How do I view what has been electronically filed? You may view documentation you filed in one of two ways: (1) you can log into your e-filing account and click on "My eFilings" to view your documents only or (2) you can view your documents and the documents filed by all other parties by accessing the Tribunal’s Tax Docket Lookup page. Can I e-file some evidence and mail some evidence (i.e. e-file valuation disclosure but mail in photographs)? Yes. How can I e-file something and keep it confidential? There are two Motions you may file to seek protection of a document. When are documents submitted through e-filing considered filed by the Tribunal? Submissions received by 11:59 PM on a business day will be deemed to have been filed on that business day, as indicated below. Submissions received between 12:00 AM and 11:59 PM on Saturday, Sunday, or a holiday will be deemed to have been filed on the following business day. Are there file size limits to e-filing attachments? Submissions via e-filing may be up to 42 MB in size. c. FeesCan I electronically file a document without an electronic/credit card payment? If there is no fee required for the filing of the petition or subsequent pleading/document, you will not be required to make a payment. If I pay using a credit card, will I receive a receipt/confirmation of payment? Yes, after your credit card payment is accepted you will receive a confirmation of payment by e-mail. What happens if the Tribunal grants my request for a refund or the Tribunal, on its own, determines I am entitled to a refund of a credit card payment? First, please include your confirmation of payment or confirmation number with your refund request. d. Technical issuesWhy don't my cases show up in my "My Cases" section? The address, as reflected in your user account must match, exactly, the way the address is reflected in the Tribunal’s case management system. One frequently found error is that the street address must be in Address Line 1. Please do not include any business, local unit, or firm names in any of the three address lines. If you need assistance in comparing your account with the Tribunal's, please call the Tribunals’ main line. See our Contact Information. Who can I contact if I have questions regarding e-filing? You may contact the Tribunal at our main line or by e-mail at taxtrib@michigan.gov. See our Contact Information. e. Serving documents on other partiesHow do I serve the petition on the appropriate parties after I e-filed my petition? Petitioners must serve upon all parties/officials, as required by TTR 221 and TTR 227, by mail or certified mail, as required by the Tribunal’s rules of practice and procedure. *See also MCL 205.735a for information regarding service and use of designated commercial delivery service. This is true regardless of how the petition was filed (i.e., hand delivery, mail, commercial delivery service, or e-filing). How do I serve the answer on the appropriate parties? Respondents must serve the petitioner, via mail or electronic service (if the parties have previously agreed to engage in e-service). The Tribunal’s e-filing system does not forward a copy of your pleading to the petitioner. How do I serve all pleadings/documents, other than the petition/answer? If the parties wish to engage in electronic service amongst themselves, both parties must agree to e-service. Will the Tribunal dictate the means of service between parties? No, the parties may negotiate service amongst themselves. Will the Tribunal electronically serve its own orders, decisions, and other documents on the parties? Yes, if the initial petition was filed electronically or a party has provided the Tribunal with a valid e-mail address. Can the parties opt out of electronic service from the Tribunal once they have elected to e-file? Yes. A party may opt out of electronic service from the Tribunal by submitting a written request. How can I expect to receive electronically served documents and notices? You will either receive an e-mail from noreply@michigan.gov or an e-mail from an individual staff member of the Tribunal. Unfortunately, e-mails sent from noreply@michigan.gov will not include a subject line. Please add this e-mail address to your safe e-mails so your e-mail system recognizes these e-mails. Are proofs of service needed on electronically filed documents? Yes. See TTR 221. Use the Tribunal’s Proof of Service Form.
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Tribunal Operations & Procedures Filing Documents, Submitting Evidence |
