25-003117_sadef deny.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 

Hassan Mahmoud, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003117 

 

City of Dearborn, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

On December 30, 2025, Petitioner filed a motion requesting the Tribunal set aside the 

default entered in this case on October 7, 2025. 

 

Respondent has not filed a response to the motion. 

 

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

held in default for failing to file a copy of the poverty exemption denial being appealed. 

Petitioner failed to respond and the Tribunal entered an order extending the time to cure 

on November 6, 2025. After Petitioner again failed to respond and the Tribunal 

dismissed this case on December 3, 2025. Petitioner filed a Motion for Reconsideration 

of the dismissal of the case, and the Tribunal denied it on December 18, 2025. 

 

Having now filed a Motion to Set Aside Default, Petitioner seemingly requests that the 

Tribunal reinstate this case. However, this case is closed and Petitioner failed to show 

that a palpable error occurred in the dismissal that would justify the denial of Petitioner’s 

Motion for Reconsideration. The Tribunal did not err in the dismissal of this case or the 

denial of Petitioner’s Motion for Reconsideration. Given that this case is closed, the 

Tribunal finds that denial of Petitioner’s Motion to Set Aside Default is appropriate. 

Therefore, 

 

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

 

 

Entered: January 6, 2026 

 

 

By _____________________________ 

sw/sb 

 

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