MI TRIBUNAL APPEAL SUBMISSION SUPPORT.pdf

Solar Atmospheres Of Michigan Inc Petitioner Vs. Michigan Department Of Treasury Respondent · 26-000876-TT

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PRITCHARD, BIELER, 

#25" 

GRUVER ~~ WILLISON, P.C. 

ose 

Business Consultants & Certified Public Accountants 

—_ 

a 

iy 

April 21, 2026 

Michigan Department of Treasury 

Collection Services Bureau 

P.O. Box 30199 

Lansing, MI 48909 

Re: Solar Atmospheres of Michigan, Inc. 

Form: FY2024 MI Composite Individual Income Tax 

Return 

EIN #: 88-2933864 

MI Account #802876672 

Dear Michigan Department of Treasury Representative: 

This letter is in response to the Michigan Bill for Taxes Due Intent to Assess, dated October 28, 

2025 and Michigan Bill for Taxes Due Final Assessment, dated March 26, 2026. Notice is in 

reference to Account #6672-1005504230 and Letter IDs 100014271885 and 100015417764. A 

copy of the notices are included and a Michigan 151 Authorized Representative Declaration 

(Power of Attorney) is already on file with the Department. Please note that the Michigan 

Composite Return has included the Michigan Account #802876672 and not the Federal EIN of 

#88-2933864. 

Taxpayer made payment of the tax due for $38,101 with Check #002604, dated April 8, 2025, for 

$38,101. Please see attached for a copy of the front and back of the cancelled check. 

Taxpayer also made payment for estimated tax for 2025 with Check #002605, dated April 8, 2025. 

Please see attached for a copy of the front and back of the cancelled check. 

Taxpayer respectfully requests that payment for $38,101 be applied to tax year 2024 for the balance 

due on the Michigan Composite Return. Taxpayer also respectfully requests review of estimated 

tax payment of $38,120 for correct application to tax year 2025. 

Thank you in advance for your time and cooperation in this matter. 

Sincerely, 

r= 

Robert W. Pritchard 

590 Bethlehem Pike, Suite A, Colmar, PA 18915 

Phone: 215-997-6700 

+ Fax: 215-997-7208 

+ www.pbgw.com

Michigan Department of Treasury 

Issued under authority of Public Act 122 of 1941. 

151 (Rev. 11-21) 

Authorized Representative Declaration (Power of Attorney) 

Detailed instructions on page 2. 

NOTE: All information designated as “required” must be supplied for this authorization to be effective. Use Part 2 to revoke previous 

authorizations in total or in part. To add a new representative Part 3 must be completed along with at least one box from Parts 4 or 5. 

PART 1: TAXPAYER OR DEBTOR INFORMATION 

Taxpayer's Name (Required) If a business, include any DBA, trade or | FEIN, ME or TR Number (Required for business taxes) 

assumed name. If filing joint return, include spouse’s name. 

SOLAR ATMOSPHERES OF MICHIGAN, INC 

88-2933864 

Taxpayer or Business Address (Required) 

Taxpayer's Social Security Number (Required if | Spouse's Social Security Number 

1969 CLEARVIEW ROAD 

no FEIN, ME, or TR Number listed) 

SOUDERTON, PA 18964 

Taxpayer's E-mail Address 

Daytime Telephone Number 

Fax Number 

SUE@SOLARATM.COM 

(215) 721-1502 

PART 2: REVOKE PREVIOUS AUTHORIZATION 

To revoke the authority of your current representative, check the applicable box in this section. 

[l 

1. 

revoke all prior authorizations. 

1 will represent myself. 

OJ 2. 

| revoke prior authorizations in the matter(s) listed here: 

| Tax Type(s), Debt Type, or Fee 

Tax Year(s)/Period(s) 

3. 

1 revoke prior authorizations directing Treasury to send 

| Tax Type(s) 

Tax Year(s)/Period(s) 

copies to my representative for dispute(s) listed here: 

PART 3: REPRESENTATIVE APPOINTMENT 

Your representative may be an entity or an individual. If you designate an entity you must also provide an individual as a contact. If no start date is 

indicated the authorization is effective as of the date this form is signed. If no expiration date is indicated the authorization is effective until revoked. 

Authorized Representative’s Name (Required) 

Contact Name (Required if an entity is named) 

PRITCHARD,BIELER,GRUVER & WILLISON PC| 

JOHN BELO 

Authorized Representative’s Address (Required) 

Telephone Number (Required) 

Fax Number 

590 BETHLEHEM PIKE 

(215) 977-7274 

(215) 997-7208 

SUITE A 

‘Authorization Start Date (mm/dd/yyyy) 

‘Authorization Expiration Date (mm/ddiyyyy) 

COLMAR, PA 18915 

Authorized Representative’s E-mail Address 

JBELO@PBGW.COM 

PART 4: TYPE OF AUTHORITY 

If you check a box, you authorize your representative to act in that capacity. 

1. Receive and inspect oral or written confidential information (upon request only). (To have your representative receive copies of all 

future letters and notices involving a tax dispute [other than City Income tax], you must complete Part 5.) 

X 2. Make oral or written presentation of fact or argument. 

You may restrict authority in boxes 1-4 to a specific matter. (Not required.) 

Tax Type(s), Debt Type or Fee 

Year(s)/Period(s) 

OJ 3. Sign returns. 

| 4. Enter into agreements. 

PART 5: REQUEST COPIES OF LETTERS AND NOTICES REGARDING A TAX DISPUTE (other than City Income Tax 

By checking this box, you are directing Treasury to send a | Tax Type 

Tax Year/Period 

copy of all future notices and letters involving a particular 

| INCOME 

2023-2026 

tax dispute to your representative named in Part 3 under 

[Tax Type 

Tax Year/Period 

section 8 of the Revenue Act (MCL 205.8). Enter the 

tax (income tax, sales tax, use tax, etc.) and year(s) or 

: 

period(s) in the fields at right. (Tax and year(s) or period(s) | Tx Type 

Tax Year/Period 

are both required if this box is checked.) 

PART\6: TAXPAYER OR DEBTOR AUTHORIZATION 

By signing this form, 

| 

authdrize Treasury to communicate with my representative consistent with the authority granted. 

24 

coe 

Sighature (Reqijed) i 

( 

Print Name (Required) 

Title (Required 

if a business) 

| Date (Required) 

(Ny 

& vy 

WILLIAM R. JONES 

OWNER 

ulus” 

Spouse's Signature 

Print Name 

Title 

Date (Required if spouse signs) 

TREASURY USE ONLY 

Division Name 

Reviewer Initials 

[J Accepted 

[] Rejected

Michigan 

Department of Treasury 

8001 (Rev. 03-22), Page 1 

Final Assessment 

issued under authority of PA. 122 of 1941, as amended 

SOLAR ATMOSPHERES OF MICHIGAN 

1969 CLEARVIEW RD 

SOUDERTON, PA 18964-1021 

Amount Due: 

$41,188.99 

For payment options, pay online at 

etreas.michigan.govicollections 

Assessment Number 

Michigan Bill for Taxes Due 

Collection Services Bureau 

P.O. Box 30199 

Lansing, 

WM) 48309 

elreas.michigan govicollections 

March 26, 2026 

Collection Services Bureau 

For Billing Questions: 

517-636-4486 

For Payment Options: 

517-827-3227 

Billing Summary 

Téx Due 

$38,101.00 

Penalty 

$0.00 

Interest 

 sae780 

Total Due 

$41,188.89 

Tax Period 

Individual Income Tax 

Reason for Bill 

WE RECEIVED A TAX RETURN FOR THE TAXABLE PERIOD{S) SHOWN ABOVE WITHOUT PAYMENT. 

OR INTEREST IS OWED. 

WE DID NOT RECEIVE YOUR TAX RETURN(S) AND FULL PAYMENT BY THE RETURN DUE DATE. AS A RESULT, PENALTY AND/ 

[ 

| 

For monthly PENALTY/INTEREST provisions, comespondence and informal conference information, see page 3. 

Detach and mail the payment voucher with your payment. Do not stspls. 

Michigan Department of Treasury 

5790 (Rev. 05-22) 

Final Bill for Taxes Due 

Make your check payable to "State of Michigan®, Write your Account 

Number and Assessment Number on all checks and correspondence. 

Allow up to 14 days for malling and processing. A return envelope is 

enclosed for your convenience. Mail payment and this Voucher to: 

MICHIGAN DEPARTMENT OF TREASURY 

X 77000 

P.0. BO 

DEPARTMENT 77437 

DETROIT, MI 48277-0437 

+ 

9999 

1111 

128 

01 

27 

5 

issued under authority 

of Furic A 177 of 1149, 

as emenged, 

Assessment Number 

Date Issued 

| 

03/26/2026 

Taxpayer Name 

SOLAR ATMOSPHERES OF MICHIGAN 

Woot Number 

- 

Sea 

[a 

WRITE PAYMENT 

AMOUNT HERE 

| $ 

| 

To pay ontine and view account detalls, go to 

etreas.michigan.govicollections. 

Notify the Collection Services Bureau in writing if 

your address abave is incorrect.

Mit 

Department of Treasury 

6001 

(Rev. 03-22), Page 3 

I 

Collection Services Bureau 

Michigan Bill for Taxes Due 

ihe 

Final Assessment 

Lansing, MI 48909 

Issued under authority of PA 122 of 1841, as amended. 

elreas michigan.govicollections 

If you disagree with this bill, please select one of the following options: 

For general information regarding why this Bill for Taxes Due was sent 

| goriact 

(he T ripetsoolineoddids odo and forms 

Contact 

the Tax Tribunal: 

You can appeal to the Tax Tribunal by filing 

a petition, 

with filing fee to PO Box 30232 Lansing, MI 48909. Include a 

copy of this Final Bill for Taxes Due with the petition. 

To flle an appeal: 

Visit michigan.govitaxtrib for additional information 

You may appeal all or paris of this Final Bill for Taxes Due directly to Tax 

Tribunal within 60 days or to the court of Claims within 90 days of date on 

| 

this bill. The uncontested portion must be paid before you appeal. 

Contact 

the Court of Claims: 

You can appeal to the Court of Claims by filing a complaint 

with the Court of Claims at any of its district offices. 

For contact Information for the Court of Claims District Offices 

visit courts.michigan.govicourte/court-of-claims/contactinformation 

To file Sales, Use, or Withhotding retums or amended retums for tax 

Visit Michigan Treasury Online (MTO): 

years 2015 or newer, please use Michigan Treasury Online (MTO) 

mto.treasury.michigan.gov 

Send Information to: 

To send correspondance, returns not filed on MTQ, end/or amended return | Michigan Department of Treasury 

related to, and/or amended retums related to this Bill for Taxes Due. 

Collection Services Bureau 

Include your account number on all correspondence 

PO Box 30189 

Lansing, MI 48209-7698 

If you agree with this blll, please select one of the following payment options: 

Additional penalty and Interest will be applied to your account at the beginning of each month. if your payment will not be received by the lest day of the 

month, visit michigan.govitaxes/business-taxes/mto/tax-interest-rate-calculation to estimale additional penalty and interast 

| 

| 

Visit: 

To pay online 

etreas.michigan.gov/collections 

| 

pay 

Payments can be made using a checking account, savings account, or 

debit/credit card 

To view account information online 

Visit 

etrens.michigan.govicollections 

For payment arrangements and/or to correct address Information 

Contact: 

| 

Collection Services Bureau at 517-638-5265 

Send payment to: 

To pay 

by mail: 

MICHIGAN DEPARTMENT OF TREASURY 

Make your check payable to the State of Michigen and include your 

P.O. BOX 77000 

account number on the payment(s) 

DEPARTMENT 77437 

DETROIT, MI 48277-0437

Department of Treasury 

055 0522), Foge 

Michigah Bil for Taxes Due 

Intent to Assess 

Issued under authority of P.A. 122 of 1941; as amended. 

SOLAR ATMOSPHERES OF MICHIGAN 

1869 CLEARVIEW RD 

SOUDERTON, PA 18964-1021 

Amount Due: 

$39,837.93 

Far payment options, pay online at 

etreas.michigan.govicollections 

Assessment Number 

Tax Type 

Individual Income Tex 

Collection Services Buresu 

P.0. Box 30193 

Lansing. 

Mf 48909 

higan.govicollections 

6672-100550423¢ 

Letter ID: 

100014271885 

Refer To 

Collection Services Buregy 

For Billing Questions: 

517-636-4486 

For Payment Options: 

517-827-3227 

Tax Due 

$38,101.00 

Penalty 

$0.00 

Interest 

$1,736.93 

Total Due 

$39,837.93 

Tax Period 

12/31/2024 

Reason for Bill 

WE RECEIVED A TAX RETURN FOR THE TAXABLE PERIOD(S) SHOWN ABOVE WITHOUT PAYMENT. 

| 

| 

WE DID NOT RECEIVE YOUR TAX RETURN(S) AND FULL PAYMENT BY THE RETURN DUE DATE. AS A RESULT, PENALTY AND/ 

OR INTEREST IS OWED. 

For monthly PENALTYANTEREST provisions, correspondence and informat conference information, see page 3. 

Detach and mel the payment voucher with your payment. Do not staple. 

Issued under author ty of Public 

Act 122 of 1441, as amended. 

Michigan Department of Treasury 

5780 (Rev. 05-22) 

Bill for Taxes Due 

Make your check payable to "State of Michigan”. Write your Account 

Number and Assessment Number on all checks and correspondence. 

Allow up to 14 days for malling and processing. A retum envelope Is 

enclosed for your convenience. Mail payment and this Voucher fo: 

MICHIGAN, Ll OF TREASURY 

.0. BOX 

DEPARTMENT 

NT 77437 

DETROIT, MI 48277-0437 

+ 9999 

1111 

124 

01 

27 

2 

3 

AssessmentNumber 

| 

Date lssued 

1889708 

10/28/2026 

=F 

| 

| Texpayer Name 

SOLAR ATMOSPHERES OF MICHIGAN 

Account Number 

8672] 1006504230 

WRITE PAYMENT 

| 

AMOUNT HERE 

| ¢ 

To pay online 

and view account detalls, go to 

atreas.michigan.govicollections. 

Noy the Collection Servioss Bureau In writing If 

yaur address above is. 

00106066000101020100

Michigan Department of Treasury 

£022 {Rev 03.27) Page ld 

If you disagree with this bill, please select one of the following options: 

{ 

For general information regarding why this Bill for Taxes Due was sent 

Contact 

the Tax Division printed 

at the fop 

of this form. You canaiso 

| 

visit michigan.govitaxes for Information and forms 

To request an Informal Conference: 

You may contest all or part of this Bill for Taxes Due by sending a written 

| 

request for an Informal Conference within 60 days of the dale of this bill. 

Your request must include the reason you are requesting an Informal 

Conference. Go to michigan.govitreasuryhearings for a “Request 

for 

Hearing/informal Conference” (Form 5713) 

Contact: 

Michigan Department of Treasury 

Hegrings Division 

| 

PQ Box 30038 

[ 

Lansing, Mi 48809 

Include a copy of this Bill for Taxes Due or send your name, 

account number, assessment number, and specific tax involved 

with the request 

To file Sales, Use, or Withholding ratums or amended returns for tax 

years 2015 or newer, please use Michigan Treasury Online (MTO) 

| 

Visit Michigan Treasury Online (MTO): 

mito.treasury.michigan.gov 

Ta send comespondencs, returns not filed on MTO, and/or amended retums 

related to, and/or amended retums related to this Blll for Taxes Dus. 

Include your account number on ell correspordence 

| 

Send Information to: 

Michigan Department of Treasury 

Collection Services Bureau 

PO Box 30199 

Lansing, Mi 48200-7688 

| 

= 

If you agree with this blll, please 

month, visit michlgan.govitaxes/but 

To pay online 

| 

To view account information online 

For payment arrangements and/or to correct address information 

select one of the following payment options: 

Additional penalty and interest 

will be applied to your account at the beginning 

of each month. If 

siness-taxes/mtoftax-interest-rate-calculatlon to estimate additional penaty and interest. 

| etreas.michigan.govicollections 

Contact: 

Collection Services Bureau at 517-636-5265 

[ 

your payment will not be received by the last day of the 

Visit 

etreas.michigan.govicollections 

can be made using a checking account, savings account, 

or debit/credit card 

Visit: 

To pay by mall: 

| 

Make your check payable to the State of Michigan and include your 

account number on the payment(s) 

Send payment to: 

MICHIGAN DEPARTMENT OF TREASURY 

P.O. BOX 77000 

DEPARTMENT 77437 

DETROIT, MI 48277-0437 

00106066000101020200

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002604 

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ODA Debits 

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4 7472055 - 

538, 101.00 

- 774001000168 

- 

DDA Debits 

- 4/24/2025 

- $38,101.00 

- 774001000165 

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98126625 

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DDA Debits — 4/24/2025 

- $38,120.00 

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DDA Debits 

- 4/24/2025 

- $38,120.00 

— 774005014242 - 

98126625 

- 2605 

98126625 

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