26-000156 COA court ltr-no claim filed.pdf

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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 

 

July 9, 2026 

 

Michigan Court of Appeals 

COATroyRecords@courts.mi.gov 

 

Re: COA No. 379638 / MTT Docket No. 26-000156 – Requested Case File 

 

To whom it may concern: 

 

The Michigan Tax Tribunal has received the Michigan Court of Appeals’ request for the 

file in the above-captioned case. R 792.10221 states that “[a]n appeal from a decision 

of the tribunal must be taken in accordance with section 53 of the tax tribunal act, MCL 

205.753. If an appeal is taken to the court of appeals, then the appellant shall file a 

copy of the claim of appeal with the tribunal.”1 

 

The appellant has failed to file a copy of the claim of appeal or application for leave to 

appeal, as required by R 792.10221. As a result, the Tribunal will not forward the 

requested file until a copy of the claim of appeal or application for leave to appeal is filed 

with the Tribunal by the appellant, unless the Tribunal is otherwise directed by the Court 

of Appeals. 

 

If you have any questions with regard to this matter, please contact me at the Michigan 

Tax Tribunal. 

 

Respectfully, 

 

/s/ Kate Campbell 

Tribunal Paralegal 

 

cc: kyle.bryant.kb@gmail.com 

 mtt@hallahanlaw.com 

 

 

 

 

1 Id.