26-002680 SAD Deny Dismiss.pdf

Gipson Fabrication Inc Petitioner V Michigan Department Of Treasury Respondent · 26-002680-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 

Gipson Fabrication Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002680 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER CORRECTING DOCKET 

 

ORDER DENYING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

On August 20, 2026, Petitioner filed a motion requesting that the Tribunal set aside the 

default entered in this case on July 22, 2026. In the motion, Petitioner states that its 

previous attempt to respond to the Tribunal’s orders was not received via e-filing. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that the petition filed 

by Petitioner’s authorized representative indicated that “Gipson Manufacturing Inc” was 

the petitioner in this matter. However, the notice giving rise to the appeal indicates that 

“Gipson Fabrication Inc” is the proper party in interest. Thus, the Tribunal shall correct 

the docket to reflect Gipson Fabrication Inc as the petitioner. The authorized 

representative will remain the same. 

 

Further, the Tribunal finds that Petitioner was held in default because it failed to pay the 

fee required for the filing of the petition and failed to file a copy of the notice giving rise 

to the appeal, i.e., the Eligible Manufacturing Personal Property exemption recission 

notice. Petitioner failed to respond, and the Tribunal entered an order extending the 

time to cure on August 17, 2026. Having now filed the notice giving rise to the appeal 

and the Motion to Set Aside Default, Petitioner has partially complied with the Tribunal’s 

orders as required by TTR 237. Petitioner failed, however, to complete section 7 of the 

petition. As a result, the Tribunal is unable to determine whether the petition is properly 

pending in the Small Claims Division and whether the appropriate filing fee for the filing 

of the petition has been paid. As such, granting the motion is not warranted at this time. 

 

Moreover, the Tribunal finds that Petitioner did not file an appeal by December 31 of the 

year the recission was issued, as required by MCL 211.1057(7). As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard

MTT Docket No. 26-002680 

Page 2 of 3 

 

statutory filing requirements and deadlines, it has no authority to hear the appeal or 

grant the relief requested.1 

 

Therefore, 

 

IT IS ORDERED that the docket shall be CORRECTED to reflect that Gipson 

Fabrication Inc is the proper petitioner in this case. 

 

IT IS FURTHER ORDERED that Petitioner’s Motion to Set Aside Default is DENIED. 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims and closes the docket. 

 

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: September 9, 2026 

 

 

 

By: /s/ Patricia L. Halm 

cs/sb 

 

 

 

1 See Sixarp, LLC v Byron Twp, __ Mich __; __ NW3d __ (2025).

MTT Docket No. 26-002680 

Page 3 of 3 

 

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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