26-000368 Kuka Assembly Answer.pdf
Kuka Assembly & Test Corp Petitioner Vs. Michigan Department Of Treasury Respondent · 26-000368-TT
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RESPONSE TO PETITIONER’S REASON FOR APPEAL MTT Docket No. 26-000368 USE TAX KUKA ASSEMBLY & TEST CORP., PETITIONER Filing The Tax Policy Division, Department of Treasury, prepares this answer in response to a petition filed with the Small Claims Division of the Michigan Tax Tribunal by Kuka Assembly & Test Corp. (“Petitioner”). A copy of this answer has been served concurrently on the Petitioner. Petition Petitioner is appealing the intents to assess, relating to a use tax audit that was conducted for tax periods December 2020 through December 2023. Background A use tax audit was conducted on Petitioner and resulted in the issuance of four intents to assess; assessment numbers 1474183, 1474184, 1474185, and 1474188. Petitioner’s Claims Petitioner claims that it requested, and was granted, an informal conference upon receiving the intents to assess. Petitioner further claims that prior to the hearing being conducted, it reached an agreement with the Audit Division regarding the amount of the determined liability, which was less than previously determined, to satisfy all four assessments and immediately paid the settlement amount. Respondent’s Answer Treasury has reviewed all information supplied by Petitioner and has completed a thorough review of the Petitioner’s account history. On or around March of 2025, the Revenue Services Division of the Michigan Department of Treasury concluded a use tax audit for periods ranging from December 2020 through December 2023. The audit resulted in a use tax balance due for four different periods and subsequently, Intents to Assess were issued. Petitioner requested, and was granted, an informal conference to contest the balances. Prior to the hearing being conducted, it reached an agreement with the Audit Division regarding the amount of the determined liability. Petitioner submitted the payment, as agreed. However, a balance remained due on the assessments and Petitioner continued to receive notices. Upon review by Treasury, it was determined that the settlement amount was not processed correctly by the Collections Division and the assessments were not properly reduced to match the amounts of the settlement agreement.
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Relief The Revenue Services Division of the Department of Treasury has made corrections to the assessments to agree with the reduced amount of the settlement. Upon the corrections being processed, the Collections Division was able to cancel assessment numbers 1474183, 1474184, 1474185, and 1474188. Several attempts have been made to contact Petitioner to advise them that the assessments have been cancelled but no response has been received. The Department has granted Petitioner the full extent of relief as requested in the Petition and requests that this case be dismissed.