Michigan Department of Treasury

Michigan Department of Treasury

Audits, Hearings, Collections Updates

Michigan Department of Treasury

Audit Updates

Audit Update

2014 P.A. 3 - MCL 205.21(6) and 205.21 (7)

? Audits Commenced on or after October 1, 2014

o Audit field work complete and a Preliminary Audit Determination (PAD) provided no later than 1 year after the expiration of the statutory period

o Final assessment must be issued within 9 months of the PAD

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Audit Update

2014 P.A. 3 continued....

o Exception ? Request for Reconsideration (Form 5244) or Informal Conference

o

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Audit Update

Pursuant to MCL 205.21(7), the taxpayer may request reconsideration of a Preliminary Audit Determination (PAD) issued by the Michigan Department of Treasury.

Applies only to audits commenced after 9/30/2014.

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