26-002294 Fee Waiver_Deny_Default.pdf
Mathias El Tribe Trust Petitioner V City Of Southfield Respondent · 26-002294-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Mathias El Tribe Trust, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-002294 City of Southfield, Presiding Judge Respondent. Patricia L. Halm ORDER DENYING PETITIONER’S FEE WAIVER REQUEST ORDER HOLDING PETITIONER IN DEFAULT On June 12, 2026, Petitioner filed a fee waiver request with the Tribunal. The request indicates that fees should be waived in the above-captioned case because Petitioner’s authorized representative receives public assistance through Tribal TANF. The Tribunal has considered the request and the case file and finds that Petitioner has not shown good cause to grant the request. Pursuant to TTR 213(2), “[i]f a party shows by written request that they are receiving any form of means-tested public assistance, the payment of fees by that party is waived.” (Emphasis added.) Petitioner asserted that the authorized representative receives public assistance, but the Tribunal’s rules require that the party itself—not its representative—be the recipient of such assistance. Because the party is a trust, not an individual, it does not qualify for a fee waiver under the Tribunal’s rules. As a result, the Tribunal finds Petitioner’s request must be denied. Further, the Tribunal finds Petitioner did not pay the $200.00 fee required for the filing of the petition. See TTR 269. Additionally, the petition filed indicates that Petitioner is a trust, yet an authorized representative is not identified in section 2 of the petition. See TTR 279. Because of these defects, the appeal is not properly pending. Petitioner must pay the $200.00 fee required for the filing of the petition, and file an amended petition completing section two of the petition to include Petitioner’s authorized representative’s information, within 14 days of the entry of this order. Tribunal rules, information on filings fees and a filing fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing. Therefore, IT IS ORDERED that Petitioner’s Fee Waiver Request is DENIED. IT IS FURTHER ORDERED that Petitioner is held in DEFAULT.
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MTT Docket No. 26-002294 Page 2 of 2 IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) pay the $200 fee required for the filing of the petition, and (2) file a completed amended petition which includes the previously assigned docket number, and if filing via efiling must be filed on the assigned docket number as an amended petition. The amended petition should identify the trust as Petitioner, and complete section 2 with the information for Petitioner’s authorized representative, who signed the petition. Unfortunately, the payment of filing fees may not be made via e-filing. The foregoing must be filed with the Tribunal within 14 days of entry of this order. Failure to comply with this order will result in Petitioner being required to file a motion to set aside the default (with appropriate filing fee), as provided by TTR 237. Entered: October 1, 2026 By: /s/ Patricia L. Halm kac/jc PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk