scpetition_nonprop.pdf
Heather Brennan Petitioner Vs. · 26-003887-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR TAX APPEAL PETITION FORM NON-PROPERTY TAX MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer Type: Individual Local Unit of Government First Name Heather M.I. Last Name/Company Name Brennan Mailing Address (No., Street, P.O. Box or Rural Route) 613 N. Riverside Ave City or Town Saint Clair State Michigan ZIP Code 48079 Telephone Number 8103040221 E-mail Address tabatha@westhavenbuilders.com Section 3: Explain the Reason for this Appeal Forgetful Lucys Boutique LLC requests that the Department adjust the above Final Assessment and waive the associated penalties. The assessed tax of $1,500.00 is an estimate issued because the 2025 annual return (Form 5081) was not received. We have now filed the actual 2025 annual return through Michigan Treasury Online on 10/26/26, reporting a liability of $0. We ask that the assessment be revised to reflect the actual return as filed. We also request a waiver of the $775.00 in penalties for reasonable cause. The return was the responsibility of our former controller, who left the company in March 2026 during a transition in our accounting staff. The missed filing was not identified until we received this notice. Upon discovery, we promptly filed the return and have since put new controls in place, including a compliance calendar with dual review / direct oversight by the current Controller, to ensure this does not recur. This was an isolated, inadvertent lapse, not willful neglect, and it was corrected promptly once discovered. We respectfully request that the penalties be abated and that a revised statement be issued. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 4: Assessment Information Type of Tax Being Assessed: Michigan Sales Tax Assessment Number(s): 2140409 Check all that are being appealed: Tax Interest Penalty Check what action prompted this appeal: (Check one) Final Assessment If “other,” explain: List the Amounts being levied: Tax 1500 Interest 81 Penalty 775 List the refund sought, if any: 0 List your Contentions: Tax 1500 Interest 81 Penalty 775 Fee Information A fee of $100.00 is required for the filing of a Non-Property Tax Appeal. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: card Heather Brennan /s/ Payment Information Amount: 100 Success: True Message: "" Waiver Code: Transaction Number: 26102607864430 Supporting Waiver Documents: