MI TRIBUNAL APPEAL SUBMISSION SUPPORT_Redacted.pdf
Solar Atmospheres Of Michigan Inc Petitioner Vs. Michigan Department Of Treasury Respondent · 26-000876-TT
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Page 1
Business Consultants & Certified Public Accountants = April 21, 2026 Michigan Department of Treasury Collection Services Bureau P.O. Box 30199 Lansing, MI 48909 Re: Solar Atmospheres of Michigan, Inc. Form: FY 2024 MI Composite Individual Income Tax Return EIN #: MI Account Dear Michigan Department of Treasury Representative: This letter is in response to the Michigan Bill for Taxes Due Intent to Assess, dated October 28, 2025 and Michigan Bill for Taxes Due Final Assessment, dated March 26, 2026. Notice is in reference to Account and Letter IDs 100014271885 and 100015417764. A copy of the notices are included and a Michigan 151 Authorized Representative Declaration (Power of Attorney) is already on file with the Department. Please note that the Michigan Composite Return has included the Michigan Account [JBI 2nd not the Federal EIN of Taxpayer made payment of the tax due for $38,101 with Check #002604, dated April 8, 2025, for $38,101. Please see attached for a copy of the front and back of the cancelled check. Taxpayer also made payment for estimated tax for 2025 with Check #002605, dated April 8, 2025. Please see attached for a copy of the front and back of the cancelled check. Taxpayer respectfully requests that payment for $38,101 be applied to tax year 2024 for the balance due on the Michigan Composite Return. Taxpayer also respectfully requests review of estimated tax payment of $38,120 for correct application to tax year 2025. Thank you in advance for your time and cooperation in this matter. Sincerely, r= Robert W. Pritchard 590 Bethlehem Pike, Suite A, Colmar, PA 18915 Phone: 215-997-6700 + Fax: 215-997-7208 + www.pbgw.com / PRITCHARD, BIELER, LE GRUVER ~~ WILLISON, P.C. Cdr J Vv Ad Ww I=
Page 2
Michigan Department of Treasury
Issued under authority of Public Act 122 of 1941.
151 (Rev. 11-21)
Authorized Representative Declaration (Power of Attorney)
Detailed instructions on page 2.
NOTE: All information designated as “required” must be supplied for this authorization to be effective. Use Part 2 to revoke previous
authorizations in total or in part. To add a new representative Part 3 must be completed along with at least one box from Parts 4 or 5.
PART 1: TAXPAYER OR DEBTOR INFORMATION
Taxpayer's Name (Required) If a business, include any DBA, trade or
| FEIN, ME or TR Number (Required for business taxes)
assumed name. If filing joint retumn, include spouse's name.
SOLAR ATMOSPHERES OF MICHIGAN, INC
[
Taxpayer or Business Address (Required)
Taxpayer's Social Security Number (Required if | Spouse's Social Security Number
1969 CLEARVIEW ROAD
no FEIN, ME, or TR Number listed)
SOUDERTON, PA 18964
Taxpayer's E-mail Address
Daytime Telephone Number
Fax Number
SUE@SOLARATM.COM
(215) 721-1502
PART 2: REVOKE PREVIOUS AUTHORIZATION
To revoke the authority of your current representative, check the applicable box in this section.
[l
1.
revoke all prior authorizations.
1 will represent myself.
OJ 2.
| revoke prior authorizations in the matter(s) listed here:
| Tax Type(s), Debt Type, or Fee
Tax Year(s)/Period(s)
3.
1 revoke prior authorizations directing Treasury to send
| Tax Type(s)
Tax Year(s)/Period(s)
copies to my representative for dispute(s) listed here:
PART 3: REPRESENTATIVE APPOINTMENT
Your representative may be an entity or an individual. If you designate an entity you must also provide an individual as a contact. If no start date is
indicated the authorization is effective as of the date this form is signed. If no expiration date is indicated the authorization is effective until revoked.
Authorized Representative’s Name (Required)
Contact Name (Required if an entity is named)
PRITCHARD,BIELER,GRUVER & WILLISON PC|
JOHN BELO
Authorized Representative’s Address (Required)
Telephone Number (Required)
Fax Number
590 BETHLEHEM PIKE
(215) 977-7274
(215) 997-7208
SUITE A
‘Authorization Start Date (mm/dd/yyyy)
Authorization Expiration Date (mm/ddiyyyy)
COLMAR, PA 18915
Authorized Representative’s E-mail Address
JBELO@PBGW.COM
PART 4: TYPE OF AUTHORITY
If you check a box, you authorize your representative to act in that capacity.
1. Receive and inspect oral or written confidential information (upon request only). (To have your representative receive copies of all
future letters and notices involving a tax dispute [other than City Income tax], you must complete Part 5.)
X 2. Make oral or written presentation of fact or argument.
You may restrict authority in boxes 1-4 to a specific matter. (Not required.)
Tax Type(s), Debt Type or Fee
Year(s)/Period(s)
OJ 3. Sign returns.
J 4. Enter into agreements.
PART 5: REQUEST COPIES OF LETTERS AND NOTICES REGARDING A TAX DISPUTE (other than City Income Tax|
By checking this box, you are directing Treasury to senda
| 18x Type
Tax Year/Period
copy of all future notices and letters involving a particular
| INCOME
2023-2026
tax dispute to your representative named in Part 3 under
[Tax Type
Tax Year/Period
section 8 of the Revenue Act (MCL 205.8). Enter the
tax (income tax, sales tax, use tax, etc.) and year(s) or
:
period(s) in the fields at right. (Tax and year(s) or period(s) | Tax Tyre
Tax Year/Period
are both required if this box is checked.)
PART\6: TAXPAYER OR DEBTOR AUTHORIZATION
By signing
this form,
|
authdrize Treasury to communicate with my representative consistent with the authority granted.
au
Come
Sighature (Req
d) <7
(
Print Name (Required)
Title (Required if a business)
| Date (Required)
{ AJ LY.
A vy
WILLIAM R. JONES
OWNER
unl 5
Spouse's Signature
Print Name
Title
Date (Required if spouse signs)
TREASURY USE ONLY
Division Name
Reviewer Initials
[1 Accepted
~~ [] RejectedPage 3
Michigan
Department of Treasury
8001 (Rev. 03-22), Page 1
Final Assessment
issued under authority of PA. 122 of 1941, as amended
SOLAR ATMOSPHERES OF MICHIGAN
1969 CLEARVIEW RD
SOUDERTON, PA 18964-1021
Amount Due:
$41,188.99
For payment options, pay online at
etreas.michigan.govicollections
Assessment Number
Michigan Bill for Taxes Due
Collection Services Bureau
P.O. Box 30199
Lansing,
WM) 48309
elreas.michigan govicollections
March 26, 2026
Collection Services Bureau
For Billing Questions:
517-636-4486
For Payment Options:
517-827-3227
Billing Summary
Téx Due
$38,101.00
Penalty
$0.00
Interest
sae780
Total Due
$41,188.89
Tax Period
Individual Income Tax
Reason for Bill
WE RECEIVED A TAX RETURN FOR THE TAXABLE PERIOD{S) SHOWN ABOVE WITHOUT PAYMENT.
OR INTEREST IS OWED.
WE DID NOT RECEIVE YOUR TAX RETURN(S) AND FULL PAYMENT BY THE RETURN DUE DATE. AS A RESULT, PENALTY AND/
[
|
For monthly PENALTY/INTEREST provisions, comespondence and informal conference information, see page 3.
Detach and mail the payment voucher with your payment. Do not stspls.
Michigan Department of Treasury
5790 (Rev. 05-22)
Final Bill for Taxes Due
Make your check payable to "State of Michigan®, Write your Account
Number and Assessment Number on all checks and correspondence.
Allow up to 14 days for malling and processing. A return envelope is
enclosed for your convenience. Mail payment and this Voucher to:
MICHIGAN DEPARTMENT OF TREASURY
X 77000
P.0. BO
DEPARTMENT 77437
DETROIT, MI 48277-0437
+
9999
1111
128
01
27
5
issued under authority
of Furic A 177 of 1149,
as emenged,
Assessment Number
Date Issued
|
03/26/2026
Taxpayer Name
SOLAR ATMOSPHERES OF MICHIGAN
Woot Number
-
Sea
[a
WRITE PAYMENT
AMOUNT HERE
| $
|
To pay ontine and view account detalls, go to
etreas.michigan.govicollections.
Notify the Collection Services Bureau in writing if
your address abave is incorrect.Page 4
Mit Department of Treasury 6001 (Rev. 03-22), Page 3 I Collection Services Bureau Michigan Bill for Taxes Due ihe Final Assessment Lansing, MI 48909 Issued under authority of PA 122 of 1841, as amended. elreas michigan.govicollections If you disagree with this bill, please select one of the following options: For general information regarding why this Bill for Taxes Due was sent | goriact (he T ripetsoolineoddids odo and forms Contact the Tax Tribunal: You can appeal to the Tax Tribunal by filing a petition, with filing fee to PO Box 30232 Lansing, MI 48909. Include a copy of this Final Bill for Taxes Due with the petition. To flle an appeal: Visit michigan.govitaxtrib for additional information You may appeal all or paris of this Final Bill for Taxes Due directly to Tax Tribunal within 60 days or to the court of Claims within 90 days of date on | this bill. The uncontested portion must be paid before you appeal. Contact the Court of Claims: You can appeal to the Court of Claims by filing a complaint with the Court of Claims at any of its district offices. For contact Information for the Court of Claims District Offices visit courts.michigan.govicourte/court-of-claims/contactinformation To file Sales, Use, or Withhotding retums or amended retums for tax Visit Michigan Treasury Online (MTO): years 2015 or newer, please use Michigan Treasury Online (MTO) mto.treasury.michigan.gov Send Information to: To send correspondance, returns not filed on MTQ, end/or amended return | Michigan Department of Treasury related to, and/or amended retums related to this Bill for Taxes Due. Collection Services Bureau Include your account number on all correspondence PO Box 30189 Lansing, MI 48209-7698 If you agree with this blll, please select one of the following payment options: Additional penalty and Interest will be applied to your account at the beginning of each month. if your payment will not be received by the lest day of the month, visit michigan.govitaxes/business-taxes/mto/tax-interest-rate-calculation to estimale additional penalty and interast | | Visit: To pay online etreas.michigan.gov/collections | pay Payments can be made using a checking account, savings account, or debit/credit card To view account information online Visit etrens.michigan.govicollections For payment arrangements and/or to correct address Information Contact: | Collection Services Bureau at 517-638-5265 Send payment to: To pay by mail: MICHIGAN DEPARTMENT OF TREASURY Make your check payable to the State of Michigen and include your P.O. BOX 77000 account number on the payment(s) DEPARTMENT 77437 DETROIT, MI 48277-0437
Page 5
Department of Treasury 055 0522), Foge Michigah Bil for Taxes Due Intent to Assess Issued under authority of P.A. 122 of 1941; as amended. SOLAR ATMOSPHERES OF MICHIGAN 1869 CLEARVIEW RD SOUDERTON, PA 18964-1021 Amount Due: $39,837.93 Far payment options, pay online at etreas.michigan.govicollections Assessment Number Tax Type Individual Income Tex Collection Services Buresu P.0. Box 30193 Lansing. Mf 48909 higan.govicollections 6672-100550423¢ Letter ID: 100014271885 Refer To Collection Services Buregy For Billing Questions: 517-636-4486 For Payment Options: 517-827-3227 Tax Due $38,101.00 Penalty $0.00 Interest $1,736.93 Total Due $39,837.93 Tax Period 12/31/2024 Reason for Bill WE RECEIVED A TAX RETURN FOR THE TAXABLE PERIOD(S) SHOWN ABOVE WITHOUT PAYMENT. | | WE DID NOT RECEIVE YOUR TAX RETURN(S) AND FULL PAYMENT BY THE RETURN DUE DATE. AS A RESULT, PENALTY AND/ OR INTEREST IS OWED. For monthly PENALTYANTEREST provisions, correspondence and informat conference information, see page 3. Detach and mel the payment voucher with your payment. Do not staple. Issued under author ty of Public Act 122 of 1441, as amended. Michigan Department of Treasury 5780 (Rev. 05-22) Bill for Taxes Due Make your check payable to "State of Michigan”. Write your Account Number and Assessment Number on all checks and correspondence. Allow up to 14 days for malling and processing. A retum envelope Is enclosed for your convenience. Mail payment and this Voucher fo: MICHIGAN, Ll OF TREASURY .0. BOX DEPARTMENT NT 77437 DETROIT, MI 48277-0437 + 9999 1111 124 01 27 2 3 AssessmentNumber | Date lssued 1889708 10/28/2026 =F | | Texpayer Name SOLAR ATMOSPHERES OF MICHIGAN Account Number 8672] 1006504230 WRITE PAYMENT | AMOUNT HERE | ¢ To pay online and view account detalls, go to atreas.michigan.govicollections. Noy the Collection Servioss Bureau In writing If yaur address above is. 00106066000101020100
Page 6
Michigan Department of Treasury
£022 {Rev 03.27) Page ld
If you disagree with this bill, please select one of the following options:
{
For general information regarding why this Bill for Taxes Due was sent
Contact
the Tax Division printed
at the fop
of this form. You canaiso
|
visit michigan.govitaxes for Information and forms
To request an Informal Conference:
You may contest all or part of this Bill for Taxes Due by sending a written
|
request for an Informal Conference within 60 days of the dale of this bill.
Your request must include the reason you are requesting an Informal
Conference. Go to michigan.govitreasuryhearings for a “Request
for
Hearing/informal Conference” (Form 5713)
Contact:
Michigan Department of Treasury
Hegrings Division
|
PQ Box 30038
[
Lansing, Mi 48809
Include a copy of this Bill for Taxes Due or send your name,
account number, assessment number, and specific tax involved
with the request
To file Sales, Use, or Withholding ratums or amended returns for tax
years 2015 or newer, please use Michigan Treasury Online (MTO)
|
Visit Michigan Treasury Online (MTO):
mito.treasury.michigan.gov
Ta send comespondencs, returns not filed on MTO, and/or amended retums
related to, and/or amended retums related to this Blll for Taxes Dus.
Include your account number on ell correspordence
|
Send Information to:
Michigan Department of Treasury
Collection Services Bureau
PO Box 30199
Lansing, Mi 48200-7688
|
=
If you agree with this blll, please
month, visit michlgan.govitaxes/but
To pay online
|
To view account information online
For payment arrangements and/or to correct address information
select one of the following payment options:
Additional penalty and interest
will be applied to your account at the beginning
of each month. If
siness-taxes/mtoftax-interest-rate-calculatlon to estimate additional penaty and interest.
| etreas.michigan.govicollections
Contact:
Collection Services Bureau at 517-636-5265
[
your payment will not be received by the last day of the
Visit
etreas.michigan.govicollections
can be made using a checking account, savings account,
or debit/credit card
Visit:
To pay by mall:
|
Make your check payable to the State of Michigan and include your
account number on the payment(s)
Send payment to:
MICHIGAN DEPARTMENT OF TREASURY
P.O. BOX 77000
DEPARTMENT 77437
DETROIT, MI 48277-0437
00106066000101020200Page 7
_- — da] = 002604 [ CTO ON0TRLO000 KZ £29098KT6 ws | wig | wwe) | R05 MICH a1 amok RTS RSVD oosesssr or 000000000 10858EY lL. ‘ _ WizERdse -#000i8101007 | ODA Debits - 4 7472055 - 538, 101.00 - 774001000168 - DDA Debits - 4/24/2025 - $38,101.00 - 774001000165 - 98126625 ~ 2604 98126625 - 2604
Page 8
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