04._Tax_Appeal_Petition_Form_Non-Property.b5b5e87a-c042-4ca2-9329-ceff9b1f8ba1.pdf
Clarke Kent Fleming Petitioner Vs. Michigan Department Of Treasury Respondent · 26-000392-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR TAX APPEAL PETITION FORM NON-PROPERTY TAX MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Clarke Fleming M.I. Kent Last Name/Company Name Fleming Mailing Address (No., Street, P.O. Box or Rural Route) 447 Cherry Hills Dr. City or Town Chesterton State Indiana ZIP Code 46304 Telephone Number 219-869-4053 Fax Number E-mail Address clarke.fleming@valpo.edu Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 3: Explain the Reason for this Appeal I am filing the appeal because I have been harassed by the computer system that the Michigan Department of Treasury uses to flag returns for manual further review. Every year my return is flagged for further review unnecessarily delaying my return. I have also received a notice of adjustment of my individual income tax letter, which I promptly responded to both electronically and via mail. I was informed by the call center that there is a 6 to 8 month back log to for the treasury department to respond to these letters, which I believe to be in violation of Michigan Law. I was also informed by the call center that even if my letter is agreed to 8 months from now, that the treasury department is refusing to pay the legally required interest that will begin to occur after April 15th, 2026. I have wasted around 100 hours on the phone with the call center since my return was accepted on January 28th, 2026, as most callers are hung up on by the robot that manages the call center when the wait time exceeds 10 minutes to talk to a representative. I was also informed a call center representative that more than likely because my first name is Clarke and my middle name is Kent (the same name as superman) that that is the reason that the computer system flags my return, as it flags returns with the names of popular cartoon characters. But there is no way to know this as the treasury department claims that it is illegal to say why returns are flagged, even though it is not. On 9 seperate occasions, Michigan Treasury call center representatives claimed that there in no actual agent that manually processes returns which have been flagged for further review, and that it is only a computer. Finally a supervisor admitted that the representatives are instructed to lie and that there was an actual agent that reviewed my return, but that there was no way to know who the agent is, and that even if there was, that it was illegal to give out even their first name. I tried to request an informal conference with the treasury department(no filing fee), but I was denied by Brett Beachnau because "the hearings division is a really small department", and because "I have only received a notice of adjustment, not a proposed tax due letter." This is despite the fact that under Michigan Law, notices of adjustment are appealable both to the tax tribunal and through an informal conference. That is why I am filing this appeal. Section 4: Assessment Information Type of Tax Being Assessed: Assessment Number(s): Check all that are being appealed: Check what action prompted this appeal: (Check one) If “other,” explain: List the Amounts being levied: Tax 230.00 Interest 0 Penalty 0 List the refund sought, if any: 837.00 List your Contentions: Tax 0 Interest 0 Penalty 0 Fee Information A fee of $100.00 is required for the filing of a Non-Property Tax Appeal.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Clarke Fleming /s/