Record Finder / 26-003899-TT
Michigan
Benjamin Friedman Petitioner V Michigan Department Of Treasury Respondent
- Petitioner
- Benjamin Friedman
- Respondent
- Michigan Department Of Treasury
Case overview
- Docket number
- 26-003899-TT
- Status
- Default Petitioner
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Iron
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 10/27/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/27/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/27/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 08/08/2026 | $25.00 | Download |
Documents
SC_Order_of_Default_of_Petition.2026-10-27_09-21-40.pdfRead complete document text →
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Page 1
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 Benjamin Friedman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-003899 Michigan Department of Treasury, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.1 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). By: /s/ Patricia L. Halm Entered: October 27, 2026 1 “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 225(5).
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MTT Docket No. 26-003899 Page 2 of 2 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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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 Benjamin Friedman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-003899 Michigan Department of Treasury, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.2 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). By: /s/ Patricia L. Halm Entered: October 27, 2026 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 225(5).
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MTT Docket No. 26-003899 Page 2 of 2 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
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Friedman.pdfRead complete document text →
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RECEIVED AUG 19 2026 Tranlnfo:4606 261457091 OB/18/2%6 MICHIGAN TAX TRIBUNA Chikii: 3060 Amt: $76.00 STATE OF MICHIGAN I DMATANASCES, GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFA ARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM MPTION / QUALIFIED AGRICULTURAL EXEMPTION Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Benjamin Friedman Mailing Address (No., Street, P.O. Box or Rural Route) 107 Maggie Point Road City or Town State ZIP Code Crystal Falls Ml 49920 Telephone Number 906 367.2998 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) btf711@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I Last Name Donn Asanasoft Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) 170 Sunset Shores Road City or Town State ZIP Code Iron River MI 49935 Telephone Number 906-265-2622 cell 906-367-2861 Email Address (do not enter unless you want MTT to send all correspondence via email) donnatanasoff@gmail.com Section 3: Subject Pro perty Information *use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? ne O Yes O No *If No, you must file separate appeals for each parcel Parcel Identification Number: 00628201500 Classification of Property: Real [J Personal [J (check one) Agricultural [] Commercial (J Industrial (J Residential @ Timber-Cutover [J Developmental [J Utility [] (check one) Property Address (No., Street) Same as above (107 Maggie Point Rd)
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing [Wi] Principal Residence Exemption [| Qualified Agricultural Exemption Section 5: Explain the Reason for this Appeal Department of Treasury (docket 2025-3133) issued two decisions that conflict, First one grants the PRE and second one amends and denies his PRE for years 2022 thru 2025. Decision #1 dated 7/14/26 grants his PRE, and properly uses applicable law and the facts presented, at Treas conf date 1/14/26. #1 is correct and MTT should affirm it. Decision #2 (unsigned and undated) from Treasury a few days later amends decision #1 by order & determination, claiming petitioner claims a similar PRE in IL. This reversal is unsupported by fact or law, and appears to be some kind of manipulation by the dept. His prior IL residence was deeded by him into a irrevocable trust in March 2018. He purchased Maggie Point in 2021, moved into it that year, w/ then wife already a Ml resident. He became a MI resident by end of 2021, and PRE app w/ Twp was made for 2022 forward. The trust owns the IL home & his adult children live in it. Ben is trustee (w/ brother) and not a beneficiary, his kids are. All pertinent facts & docs were presented to treasury. Petitioner requests rejection of #2, AND award of all improper tax, interest, penalty, with award of his interest & actual atty fees for this improper denial / treasury action. Section 6: Jurisdictional Issues Indicate who denied the exemption under appeal: Assessor County Treasurer or Equalization Michigan Dept. of Treasury Board of Review Other 7] If you checked “other” above, explain: According to Pet. the Initail PRE denial was made by a state contractor (?) who reviews PRE's for Ml List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied: PRE denied for 2022-2026. Mastadon Twp has approved his PRE for 2026 forward. Tax year(s) “et 9022-2025 = 4 years Fee Information A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the date this petition is filed. Signature i para
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= STATE OF MICHIOAN GRETCHEN WHITMER DEPARTMENT OF TREASURY RACHAEL EUBANKS GOVERNOR LANSING STATE TREASURER December 10, 2025 Benjamin T Friedman 107 Maggie Point Rd Crystal Falls, M1 49920 RE: Benjamin T Friedman Docket 2025-3133 Denial of Michigan Principal Residence Exemption Denial Notice Date | Tax Year | % Allowed | Parcel No. 09/26/2025 2022 0.00 % 00628201500 09/26/2025 2023 0.00 % 00628201500 09/26/2025 2024 0.00 % 00628201500 09/26/2025 2025 0.00 % 00628201500 NOTICE OF ASSIGNMENT TO REFEREE AND INFORMAL CONFERENCE An informal conference regarding the above matter will be held as follows: DATE and TIME: January 14, 2026 at 3:30 PM (ET) HEARING REFEREE: Louann Simon PHONE NUMBER: (248) 509-0316 Your informal conference has been assigned to Louann Simon, Hearing Referee, and is scheduled for January 14, 2026 at 3:30 PM (ET). Your informal conference is scheduled for 30 minutes, which will be divided amongst you, the Treasury representative, and the Hearing Referee, as determined by the Hearing Referee. This is a telephone conference. To participate, you must call the Hearings Division at (248) 509-0316 on the date and at the time of the informal conference listed above.
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Docket 2025-3133 Page 2 A request for a change in date or time must be made in writing and received at least 48 hours before the informal conference. Requests will only be granted for reasonable cause. Please notify the Hearings Division in writing before the informal conference if you wish to withdraw your request for a conference. If you do not participate, the conference will proceed in your absence. The informal conference process is
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Donn
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Donn
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SC_Notice_of_Docket_Number.2026-10-27_09-14-54.pdfRead complete document text →
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Page 1
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 Benjamin Friedman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-003899 Michigan Department of Treasury, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: October 27, 2026 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
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Friedman.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED AUG 19 2026 Tranlnfo:4606 261457091 OB/18/2%6 MICHIGAN TAX TRIBUNA Chikii: 3060 Amt: $76.00 STATE OF MICHIGAN I DMATANASCES, GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFA ARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM MPTION / QUALIFIED AGRICULTURAL EXEMPTION Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Benjamin Friedman Mailing Address (No., Street, P.O. Box or Rural Route) 107 Maggie Point Road City or Town State ZIP Code Crystal Falls Ml 49920 Telephone Number 906 367.2998 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) btf711@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I Last Name Donn Asanasoft Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) 170 Sunset Shores Road City or Town State ZIP Code Iron River MI 49935 Telephone Number 906-265-2622 cell 906-367-2861 Email Address (do not enter unless you want MTT to send all correspondence via email) donnatanasoff@gmail.com Section 3: Subject Pro perty Information *use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? ne O Yes O No *If No, you must file separate appeals for each parcel Parcel Identification Number: 00628201500 Classification of Property: Real [J Personal [J (check one) Agricultural [] Commercial (J Industrial (J Residential @ Timber-Cutover [J Developmental [J Utility [] (check one) Property Address (No., Street) Same as above (107 Maggie Point Rd)
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing [Wi] Principal Residence Exemption [| Qualified Agricultural Exemption Section 5: Explain the Reason for this Appeal Department of Treasury (docket 2025-3133) issued two decisions that conflict, First one grants the PRE and second one amends and denies his PRE for years 2022 thru 2025. Decision #1 dated 7/14/26 grants his PRE, and properly uses applicable law and the facts presented, at Treas conf date 1/14/26. #1 is correct and MTT should affirm it. Decision #2 (unsigned and undated) from Treasury a few days later amends decision #1 by order & determination, claiming petitioner claims a similar PRE in IL. This reversal is unsupported by fact or law, and appears to be some kind of manipulation by the dept. His prior IL residence was deeded by him into a irrevocable trust in March 2018. He purchased Maggie Point in 2021, moved into it that year, w/ then wife already a Ml resident. He became a MI resident by end of 2021, and PRE app w/ Twp was made for 2022 forward. The trust owns the IL home & his adult children live in it. Ben is trustee (w/ brother) and not a beneficiary, his kids are. All pertinent facts & docs were presented to treasury. Petitioner requests rejection of #2, AND award of all improper tax, interest, penalty, with award of his interest & actual atty fees for this improper denial / treasury action. Section 6: Jurisdictional Issues Indicate who denied the exemption under appeal: Assessor County Treasurer or Equalization Michigan Dept. of Treasury Board of Review Other 7] If you checked “other” above, explain: According to Pet. the Initail PRE denial was made by a state contractor (?) who reviews PRE's for Ml List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied: PRE denied for 2022-2026. Mastadon Twp has approved his PRE for 2026 forward. Tax year(s) “et 9022-2025 = 4 years Fee Information A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the date this petition is filed. Signature i para
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= STATE OF MICHIOAN GRETCHEN WHITMER DEPARTMENT OF TREASURY RACHAEL EUBANKS GOVERNOR LANSING STATE TREASURER December 10, 2025 Benjamin T Friedman 107 Maggie Point Rd Crystal Falls, M1 49920 RE: Benjamin T Friedman Docket 2025-3133 Denial of Michigan Principal Residence Exemption Denial Notice Date | Tax Year | % Allowed | Parcel No. 09/26/2025 2022 0.00 % 00628201500 09/26/2025 2023 0.00 % 00628201500 09/26/2025 2024 0.00 % 00628201500 09/26/2025 2025 0.00 % 00628201500 NOTICE OF ASSIGNMENT TO REFEREE AND INFORMAL CONFERENCE An informal conference regarding the above matter will be held as follows: DATE and TIME: January 14, 2026 at 3:30 PM (ET) HEARING REFEREE: Louann Simon PHONE NUMBER: (248) 509-0316 Your informal conference has been assigned to Louann Simon, Hearing Referee, and is scheduled for January 14, 2026 at 3:30 PM (ET). Your informal conference is scheduled for 30 minutes, which will be divided amongst you, the Treasury representative, and the Hearing Referee, as determined by the Hearing Referee. This is a telephone conference. To participate, you must call the Hearings Division at (248) 509-0316 on the date and at the time of the informal conference listed above.
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Docket 2025-3133 Page 2 A request for a change in date or time must be made in writing and received at least 48 hours before the informal conference. Requests will only be granted for reasonable cause. Please notify the Hearings Division in writing before the informal conference if you wish to withdraw your request for a conference. If you do not participate, the conference will proceed in your absence. The informal conference process is
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Donn
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Donn
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.