Adjustment or Denial of a Tax Refund (other than Individual Income Tax)
If you claimed a tax refund and the Department of Treasury (Department) determines that you are not entitled to all or part of this refund, the Department will adjust or deny your claim for refund. If you disagree with this denial or adjustment you have the right to have the matter reviewed through the informal conference process. Taxpayers have 60 days from the date of the notice of adjustment or denial of their refund to request an informal conference.
The Revenue Act, MCL 205.1 et seq, 1941 PA 122 provides the procedures for administration, audit, assessment, appeal and collection of tax liability for all taxes administered under the Revenue Act. Some of the taxes administered under the Revenue Act are income tax, sales tax, use tax, withholding tax, Michigan Business tax, Single Business tax, Corporate Income tax, motor fuel tax and tobacco products tax.
You can view income tax refunds appeals here or call a Customer Service Representative about your refund adjustment or denial. Customer Service Representatives can be reached at (517) 636-4486. 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 a Representative. If the Customer Service Representative suggests you send additional documentation to the Department, you should do so within 60 days of the date of the refund denial or adjustment. Responding by mail within 60 days and requesting an informal conference preserves your right to an informal conference. Please note that speaking with a Customer Service Representative or other person at the Department of Treasury does not extend the statutory appeal deadline.
To request an informal conference on an adjusted or denied refund other than income tax, you must submit a timely written request. 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. You may use Form 5713 (Request for Hearing/Informal Conference) to make your request. Written requests for informal conferences are received only by US mail or facsimile pursuant to MCL 205.21(b). Email and telephone requests are not accepted.
An informal conference request must include the following:
- A statement explaining that you are contesting the denial or reduction of your Individual Income Tax refund,
- Your name,
- Your social security number,
- A brief explanation of your reasoning,
- Any supporting documentation or information you possess and
- A copy of the notification you received.
Be sure to keep copies of everything for yourself.
If you are requesting an informal conference for an income tax refund adjustment or denial, contact:
Michigan Department of Treasury/Conference Request P.O. Box 30058 Lansing, MI 48909
For conference requests regarding all other refund adjustments or denials, contact:
Michigan Department of Treasury Hearings Division 430 W. Allegan St. Lansing, MI 48922
Fax: (517) 636-4115
If the 60-day deadline is near and you need additional time to gather information, you should send your request immediately. This will preserve your right to an informal conference. You may send additional information at a later date.
The Department will respond to all requests for informal conference. The response will indicate if your request was received within the 60-day time frame and qualifies for an informal conference. The response may also provide an additional explanation of the adjustment to your refund or ask for additional information from you. If your request for informal conference is not made within the 60-day timeframe, you will not be afforded an informal conference. However, the department will still review your matter and make adjustments where appropriate.