25-002423.pdf
Henkel Corporation, Petitioner Vs. City Of Warren, Respondent · 25-002423-TT
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RECEIVED SEP 1 0 2025 MICHIGAN TAX TRIBUNAL ears STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES ACTING DIRECTOR SUZANNE SONNEBORN EXECUTIVE DIRECTOR Henkel Corporation i Petitioner(s) \ MOAHR Docket No. 25-002423 City Of Warren i Respondent(s) MOTION FOR RECONSIDERATION 1. | wish this Tribunal to reconsider The appeal and dismissal for MOAHR Docket No. & 25-002423 2. Good cause exists to grant reconsideration because: In response to our order io dismiss MTT Docket Noo 25002423, we would like to file a motion for consideration 1o kindly ssk for you reconsideration in this matter because hare wars onion lechnioal sues sncouniared in submitting the anginal appeal on the o-Ne system, Please ses Our ACoDmponying covir letter for copies of emails thal are evidence of these technical 4sues 3. | ask this Tribunal to grant my request for reconsideration. Ciining Ozboine Party/Répresentative (sign here) Jimmy Osborne [Print/type name of person signing]
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Henkel Corporation, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-002423 City Of Warren, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.7354, even if the petition was served when filed. A proof of service shall aiso be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal's rules. By: __ Tribunal Clerk Entered: August 18, 2025 PROOF OF SERVICE | certify that a copy of the foregoing was sent on the entry date indicated above to the
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/ Crowe Crowe LLP Independent Member Crowe Global 2200 Ross Ave. Suite 4200E Dallas, TX 75201-2767 Tel +1 214 777 5200 Www.crowe.com Jimmy Osborne Crowe LLP PO BOX 7 South Bend, IN 46624 September 2, 2025 MICHIGAN TAX TRIBUNAL 611 W. OTTAWA ST. LANSING, MI 48933 RE: Motion For Reconsideration for MTT Docket No. 25-002423 Greetings: In response to your order to dismiss MTT Docket No. 25-002423, we would like to file a motion for reconsideration to kindly ask for your reconsideration in this matter because there were on-line technical issues encountered in submitting the original appeal on the e-file system. We initially attempted to create a profile on 06/02/2025, which was the due date, to submit our appeal but it would not allow us to do so, and we were in contact with the Michigan Tax Tribunal by the afternoon to try and resolve the issue, but even they could not get the e-file system to set up a profile for us. The e-file system would not allow us to create a profile for submitting our appeal and these issues ultimately required the Michigan Tax Tribunal IT department to get involved to assist in setting up a profile so that we could proceed and submit our appeal. Please note that we provided a letter of explanation for the late filing in the original e-file we submitted, along with the appeal documentation and evidence. However, we would like to submit this further response to the order to dismiss the appeal. We have included screen shots of the email correspondence with the Michigan Tax Tribunal as evidence of the technical issues we encountered. Please find enclosed in this mailing the following: -Cover Letter with evidence of prior email correspondence -Motion for Reconsideration -Order of Dismissal -Notice of Docket Number -Check for $50.00 For Entire Tribunal payable to the State of Michigan
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E-filing i © © Rey | © Rep Al | > Ford | [8] [ere | LARA-taxtib <LARA-taxtrib@michigangov> [©] © Realy | © Repl | > Forward ||] | To © Ostome, limmy Tue 6302025 117 PIA Retention Plt 4 ay Ema Retention (1 yer, 6 month) bates 12226 (© You epies to his message on 5472025 $03 [cAUTION: This email originated from outside of Crowe. Da not click links, op or forward unless you recognize the sender and know the content Is safe. Good Afternoon, We cannot figure out why itis saying the user already exists. We are now going to try to make your e-filing account and see what happens. We will need your mailing address to get the account registered. If you would prefer giving this information over the phone that is fine as well. Thank you, Savauual S Michigan Tax Tribunal Ema. 1524 MTT Main Line: (517) 335-9760 Website: Michigan.gov/ Get personalized voter-information on early voting and other topics at Michigan, gov/Vote. New User Registration [©] © Reply | © RepyAl | = Foruwid | [| [+ VIed 6412025 150 At NoReply-MOAHR@michigan gov lo. © Osborne, fmmy Cc Hoeply MOAHRG michigan gov Retention Poly 545 day Emil Retention (1 yew, 6 mont Ewes 12002005 (0) Tou repiestoths mestage on 742025 £4271, her ate problems wah ho this message displ, cic here o view 103 web biowiser. [cAUTION: This ema originated from outside of Crowe. Do not dick links, open or forward unless you the sender and know the content Is safe. Hello Jimmy Osborne, Welcome to the Filing website Your new account is almost ready, but before you can login you must first [ Click Here to Verify Your Account, ] Once you have visited the verification url you will be redirected to the fogin page. If you have any problems or questions, please reply to this email. Thanks, E-filing [©] © nay [ © nnn | = Forward LARA-taxtrib <LARA-taxtrib@michigangovs To © Osborne, immy Retention boticy 540 day Email Retention (1 yess, & months) Epes 12/4/2026 (0) Vou replied totis mesrage on 642625 £1011. ied 61412025 7:57 AM [cauTION: This email originated from outside of Crowe. Do not click links, open or forward unless you the sender and content I safe. Good Morning, Itallowed us to create an account without any issues so am not quite sure why it wouldn't let you register an account, Jimmy.osbore@ciowe coms the usermame and the temporary password is June2025! Thank you, Savanaal S Customer Service Representative Michigan Tax Tribunal MTT Main Line: (517) 335-9760 Website: Michigan.gov/ VOTE Get personalized voter-information on early voting and other topics at Michigan gov/Vote.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Henkel Corporation, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002423 City Of Warren, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed by May 31 or the next business day after the Tribunal offices were closed. See MCL 205.735a(6). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal's web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to
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MTT Docket No. 25-002423 Page 2 of 2 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. 3 By: wl Ue [as Ha hr Patricia L. Halm, Tribunal Chair Entered: August 19, 2025 PROOF OF SERVICE | 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
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