26-000368 SD.pdf

Kuka Assembly & Test Corp Petitioner Vs. Michigan Department Of Treasury Respondent · 26-000368-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 

Kuka Assembly & Test Corp, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000368 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JUDGMENT IN FAVOR OF PETITIONER UNDER 

MCR 2.116(I)(1) 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has reviewed the file in this case and finds that Petitioner filed this appeal 

on March 23, 2026, disputing the Decision and Order of Determination issued relative to 

Final Assessment Nos. 1474183, 1474184, 1474185, and 1474188, which was issued 

by Respondent on January 20, 2026. On June 8, 2026, Respondent filed an answer 

stating that Petitioner reached an agreement with the Audit Division regarding the 

amount of the determined liability and submitted payment as agreed. The settlement 

amount was not processed correctly by the Collections Division and the assessments 

were not properly reduced to match the amounts of the settlement agreement. The 

Revenue Services Division made corrections to the assessments to agree with the 

reduced amount of the settlement, and upon the corrections being processed, the 

Collections Division canceled the assessments. Several attempts have been made to 

contact Petitioner to advise them that the assessments have been cancelled but no 

response has been received. 

 

MCR 2.116(I)(1) states that “if the pleadings show that a party is entitled to judgment as 

a matter of law, or if the affidavits or other proofs show that there is no genuine issue of 

material fact, the court shall render judgment without delay.” Given that Respondent 

has indicated that the assessments have been cancelled, and that it has granted 

Petitioner the full extent of the relief requested in the petition, the Tribunal finds that 

judgment in favor of Petitioner is appropriate.1 Therefore, 

 

IT IS ORDERED that judgment is GRANTED in favor of Petitioner. 

 

IT IS FURTHER ORDERED that Final Assessment Nos. 1474183, 1474184, 1474185, 

and 1474188 are CANCELLED. 

 

1 Though Respondent requested dismissal of the case, this request is not properly pending because 

Respondent failed to file a motion accompanied by the appropriate fee, as required by TTR 231. 

Dismissal is also not warranted, as Respondent failed to file any documentation establishing that the 

requested relief has in fact been granted.

MTT Docket No. 26-000368 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Respondent shall cause its records to be corrected to 

reflect the taxes, interest, and penalties within 20 days of entry of this Final Opinion and 

Judgment. 

 

IT IS FURTHER ORDERED that Respondent shall collect the affected taxes, interest, 

and penalties or issue a refund as required by this opinion within 28 days of entry of this 

Final Opinion and Judgment. 

 

This opinion resolves the last pending claim 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 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

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. 

 

Entered: August 17, 2026 

 

 

 

By: /s/ Patricia L. Halm 

ejg 

 

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

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