26-000319 SAD Dismiss (post-default).pdf

Sarmand Gumma, Sonya Gumma, Petitioners V Township Of Bloomfield, Respondent · 26-000319-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 

Sarmand Gumma and Sonya Gumma, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000319 

 

Bloomfield Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on April 24, 2026, because although Respondent had filed an answer, the 

Attorney/Authorized Representative who signed the answer was not the same 

Attorney/Authorized Representative listed in section 2 of the answer. On May 6, 2026, 

Respondent filed an amended answer and as such, the default has been timely cured.1 

 

Further, the Tribunal finds that Petitioners were placed in default on March 26, 2026, 

because Petitioners failed to file a copy of the notice giving rise to the appeal, i.e., 

March Board of Review results. Petitioners failed to respond and on April 24, 2026, the 

Tribunal extended the time for Petitioners to cure the default by an additional 14 days, 

and they have failed to respond. Petitioners have not complied with either order, and 

the latter stated that “failure to comply with this order may result in the dismissal of the 

case” and referenced Grimm v Dep’t of Treasury.2 In Grimm, the Michigan Court of 

Appeals summarized factors that the Tribunal should consider before imposing the 

sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.3 

 

Here, Petitioners’ failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

 

1 The documents curing the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link 

next to the line item entry for the documents. 

2 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 Id. at 149.

MTT Docket No. 26-000319 

Page 2 of 3 

 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioners’ history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that Respondent’s default is SET ASIDE. 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

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 motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, 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. 

 

 

Entered: May 15, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac

MTT Docket No. 26-000319 

Page 3 of 3 

 

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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