25-003117 Recon.pdf

Hassan Mahmoud, Petitioner V City Of Dearborn, Respondent · 25-003117-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 

Hassan Mahmoud, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003117 

 

City of Dearborn, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On December 5, 2025, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal (order) entered in this case on December 3, 2025. In the motion, 

Petitioner states that the order was the first indication of an issue with the docket 

because the prior emails went to a spam email folder. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner’s 

motion demonstrates the basis why Petitioner failed to respond to the Tribunal default 

orders issued October 7 and November 6, 2025. Petitioner timely responded to the 

order and included the notice giving rise to the appeal. However, Petitioner did not 

include the motion and proof of service required by the November 6, 2025 order, and as 

a result, Petitioner has not fully cured the default. 

 

Given the above, Petitioner has failed to demonstrate a palpable error relative to the 

order that misled the Tribunal and the parties and that would have resulted in a different 

disposition if the error was corrected.1 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, 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. 

 

 

 

 

 

 

 

By

 

Entered: December 18, 2025 

bw 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted).

MTT Docket No. 25-003117 

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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