26-000760 Extend Default (response).pdf
Jeffrey Shepard Petitioner V City Of Iron River Respondent · 26-000760-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 Jeffrey Shepard, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-000760 City of Iron River, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT On July 17, 2026, Petitioner filed documentation in response to the Tribunal’s July 9, 2026 Order of Default. The Tribunal has considered the response and the case file and finds that Petitioner was held in default because he failed to file a copy of the notice giving rise to the appeal, i.e., March Board of Review (BOR) decision.1 Although Petitioner timely responded to the Order of Default, his attempt to cure is incomplete because Petitioner failed to submit a copy of the March BOR decision.2 Though the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify dismissal of the case for failure to timely comply with this order.3 Therefore, IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file a copy of the March BOR dencision, (2) file a Motion to Set Aside Default, (3) pay the $25.00 fee required for the filing of the motion, and (4) file proof the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.4 1 The order further stated, “Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee).” 2 The documents submitted by Petitioner can be viewed on the Tribunal’s website at www.michigan.gov/taxtrib, under the Docket Search option, line entry number 5. 3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 4 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a
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MTT Docket No. 26-000760 Page 2 of 2 Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237.5 Entered: August 4, 2026 By: /s/ Patricia L. Halm kac 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 holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5). 5 See also MCL 205.732.