25-003839 Deny Stip (003).pdf

JoAnn B Frye, Petitioner V Michigan Department Of Treasury, Respondent · 25-003839-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 

JoAnn B Frye, MICHIGAN TAX TRIBUNAL 

 

 

Petitioner, 

 

 

SMALL CLAIMS DIVISION 

 

 

 

v 

 

 

MTT Docket No. 25-003839 

 

 

 

 

 

Michigan Department of Treasury, 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

On December 11, 2025, the Tribunal issued an order holding Petitioner in default 

because they failed to file a copy of the notice giving rise to the appeal (NGR) (i.e., 

notice of action taken by Board of Review, uncapping notice, PRE denial notice, final 

assessment notice, etc.), as required by TTR 279. Petitioner failed to respond and on 

January 13, 2026, the Tribunal issued an order extending the time for Petitioner to cure 

the default by submitting the NGR. On January 16, 2026, the parties filed a Stipulation 

for Entry of Consent Judgment. Included with stipulation was a copy of the NGR. Now 

that the Tribunal is in possession of the NGR, Petitioner’s default shall be set aside. 

 

The Tribunal has reviewed the case file and the stipulation, filed on January 16, 2026, 

and finds that the stipulation is signed by a representative for Petitioner that has not 

previously appeared in this case. Further, the stipulation does not provide adequate 

contact information for Petitioner’s new representative, and the representative has not 

filed an appearance. See TTR 253 and 229. Therefore, 

 

IT IS ORDERED that Petitioner’s default is set aside. 

 

IT IS FURTHER ORDERED that the Parties’ Joint Stipulation for Entry of Consent 

Judgment is DENIED. 

 

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course. 

 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required. 

 

 

 

 

 

 

 

 

By _____________________________ 

jcr 

 

Entered: January 20, 2026

MTT Docket No. 25-003839 

Page 2 of 2 

 

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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