26-002680 Extend Default (no response).pdf
Gipson Fabrication Inc Petitioner V Michigan Department Of Treasury Respondent · 26-002680-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 Gipson Manufacturing Inc, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-002680 Michigan Department of Treasury, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT ORDER CORRECTING DOCKET The Tribunal has considered the file in this case and finds that it entered an order holding Petitioner in default on July 22, 2026, because Petitioner failed to pay the fee required for the filing of the petition and failed to file a copy of the notice giving rise to the appeal, i.e., the Eligible Manufacturing Personal Property exemption recission notice.1 Petitioner was required to cure the default by paying the required filing fee and obtaining a copy of the final assessment notice from the Michigan Department of Treasury and filing a copy with the Tribunal within 14 days. Petitioner has had ample time to comply, yet failed to respond or submit the required filings. Though the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify dismissal of the case for failure to timely comply with this order.2 Further, the Tribunal finds that based on the Small Claims petition filed by Petitioner on July 15, 2026, the Tribunal listed the City of Wyoming as Respondent in this case. The proper Respondent, however, is the Michigan Department of Treasury, as it is the entity that rescinded the subject property’s Eligible Manufacturing Personal Property exemption for the 2024 tax year. Therefore, IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) pay the fee required for the filing of the petition, (2) file a copy of the Eligible Manufacturing Personal Property exemption recission notice, (3) file a Motion to Set Aside Default, (4) pay the $25.00 fee required for the filing of the motion, and (5) file 1 The order further stated: “Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee).” 2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).
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MTT Docket No. 26-002680 Page 2 of 2 proof the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.3 IT IS FURTHER ORDERED that the docket shall be CORRECTED to reflect the Michigan Department of Treasury as the proper Respondent in this case. Petitioner’s failure to comply with this order may result in the dismissal of this case, as provided by TTR 237.4 Entered: August 17, 2026 By: /s/ Patricia L. Halm kac/gc 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 3 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5). 4 See also MCL 205.732.