24-002171.pdf
Mario Palazzolo, Petitioner Vs. Michigan Department Of Treasury, Respondent · 24-003647-TT
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STATE OF MICHIGAN GRETCHEN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, WHITMER LANSING DPA GOVERNOR DIRECTOR Mario Palazzolo, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. No. 24-002171 Michigan Department of Treasury, Presiding Judge Respondent. Patricia L. Halm ORDER VACATING ORDER OF DISMISSAL ORDER REINSTATING CASE ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT The Tribunal finds that Petitioner was placed in default on May 31, 2024, because Petitioner did not file a petition and submit the required filing fee. On June 26, 2024, the Tribunal extended the time for Petitioner to cure the default by an additional 14 days and Petitioner failed to respond. Specifically, the Tribunal’s June 26, 2024 Order Extending Time for Petitioner to Cure Default required Petitioner to submit a petition form along with required petition filing fee, file a Motion to Set Aside Default, pay the required motion fee, and file proof the Motion to Set Aside Default was served on Respondent. After Petitioner failed to respond to either of the Tribunal's orders, an Order of Dismissal was issued on July 23, 2024. Petitioner, on July 5, 2024, filed a non-property tax petition form challenging Assessment No. VB45A3L and paid the required $100 filing fee. Although the Order of Default specifically directed that “the petition shall note the docket number assigned by the Tribunal,” Petitioner's failure to properly identify the docket number resulted in the filing being docketed as a new appeal and assigned MTT Docket No. 24-003647. Nevertheless, Petitioner's filing should have been considered an attempt to cure the default in the above-referenced case. Given Petitioner's attempt to cure the default, the Tribunal finds that good cause exists to reinstate the case. That said, Petitioner's attempt to cure only partially complied with the June 26, 2024 Order Extending Time for Petitioner to Cure Default. Having now filed a non-property tax petition form and appropriate filing fee, the Tribunal finds one final extension of time to cure the default is appropriate. However, 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 the Tribunal’s Orders.! Therefore, 1 See Grimm v Dep't of Treasury, 291 Mich App 140 (2010).
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MTT Docket No. 24-002171 Order, Page 2 of 2 IT IS ORDERED that the Order of Dismissal is VACATED. IT IS FURTHER ORDERED that the case is REINSTATED. 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 Motion to Set Aside Default, (2) pay the $25.00 fee required for the filing of the motion, and (3) file a proof of service indicating that the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of entry of this Order.? Failure to comply with this Order may result in the dismissal of the case, as provided by TTR 231.3 Entered: October 22, 2024 By alice A lal smmy/jcr PROOF OF SERVICE 1 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 2 "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 holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a." TTR 219(5). 3 See also MCL 205.732. 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
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Mario Palazzolo, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003647 Michigan Department of Treasury, Presiding Judge Respondent. Patricia L. Halm ORDER OF DISMISSAL The Tribunal has reviewed the file in this case and finds that this case involves the same issues as MTT Docket No. 24-002171. Given the Tribunal has no authority to consider multiple appeals concerning the same parties and the same claim,” the Tribunal finds that this case is duplicative and is not properly pending before the Tribunal. Therefore, IT 1S ORDERED that the 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 Tribunals 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. 1 See MCR 2.116(C)(6); MCR 2.116(1)(1). MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-0760 PO BOX 30232, LANSING, M1 48309 + Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. 24-003647 Page 2of 2 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, itis 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: October 22, 2024 By (Zilurig of Hadi. smm/jcr PROOF OF SERVICE | 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 provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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MTT 0260 (6/11) State of Michigan DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS Michigan Administrative Hearing System Tax Tribunal PO Box 30232 Lansing, MI 48909 ETE OE). TYNNGIYL XVL NYOIHDIW Mario Palazzolo 37904 Lakeshore Harrison , Ml 48095 til SECFEREELE