Binson's Hospital Supplies, Inc. Petitioner Vs. Michigan Department Of Treasury Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF ATTORNEY GENERAL 

P.O. BOX 30754 

LANSING, MICHIGAN 48909 

DANA NESSEL 

ATTORNEY GENERAL 

October 15, 2026 

Via Electronic Filing 

Michigan Tax Tribunal 

Attn: Samantha M. Welton, Chief Clerk 

611 W. Ottawa Street, 4th Floor 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Binson’s Hospital Supplies, Inc. v Michigan Dep’t of Treasury 

Michigan Tax Tribunal Docket No. 26-001081-TT 

Dear Ms. Welton: 

Enclosed for submission, please find Respondent Michigan Department of 

Treasury’s Answer to Petition and Affirmative Defenses and Proof of Service, in 

regard to the above referenced case. 

If you should have any questions relative to the enclosures, please do not 

hesitate to contact our office. 

Very truly yours, 

/s/ Wesley M. Margeson 

Wesley M. Margeson (P81232) 

Jadranko J. Tomic Bobas (P75494) 

Assistant Attorneys General 

Michigan Dep’t of Attorney General 

Revenue and Tax Division 

(517) 335-7584

WMM/JJTB/rkg 

Enclosures 

cc: 

Brandon K. Fasse, w/enclosures (via First-Class U.S. Mail)

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BINSON’S HOSPITAL SUPPLIES, INC., 

Petitioner, 

v 

MICHIGAN DEPARTMENT OF 

TREASURY, 

Respondent. 

MTT Docket # 26-001081 

 / 

Fasse Law PLLC 

Brandon K. Fasse (P80370) 

Attorney for the Petitioner 

25790 Commerce Dr. 

Suite 110 

Madison Heights, MI 48071 

(800) 604-5386

Brandon@fasselaw.com

 

Wesley M. Margeson (P81232) 

Jadranko J. Tomic Bobas (P75494) 

Assistant Attorneys General 

Michigan Dep’t of Attorney General 

Revenue and Tax Division 

Attorneys for Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584

MargesonW@michigan.gov

TomicBobasJ@michigan.gov

 / 

RESPONDENT MICHIGAN DEPARTMENT OF TREASURY’S ANSWER TO 

PETITION AND AFFIRMATIVE DEFENSES 

NOW COMES Respondent, MICHIGAN DEPARTMENT OF TREASURY 

(Treasury), through counsel, Assistant Attorneys General Wesley M. Margeson and 

Jadranko J. Tomic Bobas, and states for its answer to the petition as follows: 

1.

Treasury neither admits nor denies the allegations of this paragraph,

as same contains assessments numbers issued by Treasury. To the extent that a

Page 3

2 

response is required, Treasury admits that this paragraph contains Treasury 

assessment numbers. 

2.

Treasury admits that it audited Petitioner for sales tax for the period

July 1, 2020, through December 31, 2023. 

3.

Treasury neither admits nor denies the allegations of this paragraph,

as same contains Petitioner’s contentions of the issues in this appeal. To the extent 

that a response is required, Treasury denies that it assessed Petitioner any penalty, 

denies that Petitioner is entitled to any relief, and states that Treasury’s 

determination is valid, proper, and lawful. 

4.

Treasury only admits that it issued a Decision and Order of

Determination to Petitioner dated March 20, 2026, in Informal Conference Docket 

No. 2025-1111. 

5.

Treasury neither admits nor denies the allegations of this paragraph

because Treasury lacks knowledge or information sufficient to form a belief as to 

the truth of the matter asserted and leaves Petitioner to its proofs. 

6.

Treasury admits that it has assessed Petitioner tax and interest, but

states that Treasury did not assess penalty, and further states that the amount of 

tax interest, and penalty, as stated on Final Assessments, are as follows, and 

further states that interest continues to accrue:1 

1 Treasury has attached copies of the Final Assessments in compliance with TTR 

235(5). See Ex A. Because Petitioner filed this case after Treasury issued a 

Decision and Order of Determination, Treasury also attaches that document. See 

Ex B.

Page 4

3 

Final Assessment No. 

Year 

Tax 

Interest 

Penalty 

1506997 

2020 

$62,843.70 

$1,719.54 

$0 

1759632 

2021 

$164,938.92 

$45,089.65 

$0 

1759637 

2022 

$152,631.00 

$34,877.44 

$0 

1507021 

2023 

$134,476.54 

$25,402.29 

$0 

Total 

$514,890.16 

$107,088.92 

$0 

7.

Treasury neither admits nor denies the allegations of this paragraph,

as this paragraph contains Petitioner’s request for relief, to which no response is 

required. To the extent that a response is required, Treasury denies that Petitioner 

is entitled to any relief, and that Treasury’s determination is valid, proper, and 

lawful. 

8.

Treasury neither

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001081

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Response to Order - Answer

Attachment File Name: Answer - Final

Fee Information

Filing Fee: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BINSON’S HOSPITAL SUPPLIES, INC., 

Petitioner, 

v 

MICHIGAN DEPARTMENT OF 

TREASURY, 

Respondent. 

 / 

Fasse Law PLLC 

Brandon K. Fasse (P80370) 

Attorney for the Petitioner 

25790 Commerce Dr. 

Suite 110 

Madison Heights, MI 48071 

(800) 604-5386

Brandon@fasselaw.com

 

MTT Docket # 26-001081 

Wesley M. Margeson (P81232) 

Jadranko J. Tomic Bobas (P75494) 

Assistant Attorneys General 

Michigan Dep’t of Attorney General 

Revenue and Tax Division 

Attorneys for Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584

MargesonW@michigan.gov 

 TomicBobasJ@michigan.gov

 / 

PROOF OF SERVICE 

Reatha K. Gates states that on this 15th day of October 2026, she served a 

copy of the Respondent Michigan Department of Treasury’s First Set of 

Interrogatories and Request for Production of Documents to Petitioner along with a 

copy of this Proof of Service, upon the following:

Page 2

2 

 

 

Fasse Law PLLC 

Brandon K. Fasse 

25790 Commerce Dr. 

Suite 110 

Madison Heights, MI 48071 

 

 

by depositing same in a receptacle of the United States Post Office in the City of 

Lansing, Michigan, enclosed in an envelope, plainly addressed, bearing postage 

fully prepaid. 

I declare that the above statement is true to the best of my knowledge, 

information, and belief. 

 

 

/s/ Reatha Gates 

 

Reatha Gates, Legal Secretary

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001081

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: POS - 1st Interrog

Fee Information

Filing Fee: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF ATTORNEY GENERAL 

P.O. BOX 30754 

LANSING, MICHIGAN 48909 

DANA NESSEL 

ATTORNEY GENERAL 

September 29, 2026 

Via Email 

Michigan Tax Tribunal 

Attn: Samantha M. Welton, Chief Clerk 

611 W. Ottawa Street, 4th Floor 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Binson’s Hospital Supplies, Inc. v Michigan Dep’t of Treasury 

Michigan Tax Tribunal Docket No. 26-001081-TT 

Dear Ms. Welton: 

Enclosed for submission, please find Respondent Michigan Department of 

Treasury’s Appearance and Notice of Appearance and Proof of Service, in regard to 

the above referenced case. 

If you should have any questions relative to the enclosures, please do not 

hesitate to contact our office. 

Very truly yours, 

/s/ Wesley M. Margeson 

Wesley M. Margeson (P81232) 

Jadranko J. Tomic Bobas (P75494) 

Assistant Attorneys General 

Michigan Dep’t of Attorney General 

Revenue and Tax Division 

(517) 335-7584

WMM/JJTB/rkg 

Enclosures 

cc: 

Brandon K. Fasse, w/enclosures (via First-Class U.S. Mail)

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BINSON’S HOSPITAL SUPPLIES, INC., 

Petitioner, 

v 

MICHIGAN DEPARTMENT OF 

TREASURY, 

Respondent. 

MTT Docket # 26-001081 

Honorable: Patricia L. Halm 

 / 

Fasse Law PLLC 

Brandon K. Fasse (P80370) 

Attorney for the Petitioner 

25790 Commerce Dr. 

Suite 110 

Madison Heights, MI 48071 

(800) 604-5386

Brandon@fasselaw.com

 

Wesley M. Margeson (P81232) 

Jadranko J. Tomic Bobas (P75494) 

Assistant Attorneys General 

Michigan Dep’t of Attorney General 

Revenue and Tax Division 

Attorneys for Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584

MargesonW@michigan.gov

TomicBobasJ@michigan.gov

 / 

THE STATE OF MICHIGAN AND THE MICHIGAN DEPARTMENT OF 

TREASURY APPEARANCE AND NOTICE OF APPEARANCE 

Assistant Attorney General Wesley M. Margeson hereby enter his appearance on 

behalf of Respondent, The State of Michigan and the Michigan Department of 

Treasury

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2 

PLEASE TAKE NOTICE that he is entering his appearance and request that 

copies of all notices, pleadings and orders filed and entered be served on the 

Assistant Attorneys General of the State of Michigan named below. 

Respectfully submitted, 

/s/ Wesley M. Margeson 

Wesley M. Margeson (P81232) 

Jadranko J. Tomic Bobas (P75494) 

Assistant Attorneys General 

Michigan Dep’t of Attorney General 

Revenue and Tax Division 

Attorneys for Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584

MargesonW@michigan.gov

TomicBobasJ@michigan.gov

Dated: September 29, 2026

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BINSON’S HOSPITAL SUPPLIES, INC., 

Petitioner, 

v 

MICHIGAN DEPARTMENT OF 

TREASURY, 

Respondent. 

MTT Docket # 26-001081 

Honorable: Patricia L. Halm 

 / 

Fasse Law PLLC 

Brandon K. Fasse (P80370) 

Attorney for the Petitioner 

25790 Commerce Dr. 

Suite 110 

Madison Heights, MI 48071 

(800) 604-5386

Brandon@fasselaw.com

 

Wesley M. Margeson (P81232) 

Jadranko J. Tomic Bobas (P75494) 

Assistant Attorneys General 

Michigan Dep’t of Attorney General 

Revenue and Tax Division 

Attorneys for Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584

MargesonW@michigan.gov

TomicBobasJ@michigan.gov

 / 

THE STATE OF MICHIGAN AND THE MICHIGAN DEPARTMENT OF 

TREASURY APPEARANCE AND NOTICE OF APPEARANCE 

Assistant Attorney General Jadranko J. Tomic Bobas hereby enter his 

appearance on behalf of Respondent, The State of Michigan and the Michigan 

Department of Treasury

Page 5

2 

PLEASE TAKE NOTICE that he is entering his appearance and request that 

copies of all notices, pleadings and orders filed and entered be served on the 

Assistant Attorneys General of the State of Michigan named below. 

Respectfully submitted, 

/s/ Jadranko J. Tomic Bobas 

Wesley M. Margeson (P81232) 

Jadranko J. Tomic Bobas (P75494) 

Assistant Attorneys General 

Michigan Dep’t of Attorney General 

Revenue and Tax Division 

Attorneys for Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584

MargesonW@michigan.gov

TomicBobasJ@michigan.gov

Dated: September 29, 2026

Page 6

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BINSON’S HOSPITAL SUPPLIES, INC., 

Petitioner, 

v 

MICHIGAN DEPARTMENT OF 

TREASURY, 

Respondent. 

MTT Docket

Page 7

2

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001081

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Appearance

Attachment File Name: Treasury Appearance - Final

Fee Information

Filing Fee: $ 0.00

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.

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Binson's Hospital Supplies, Inc.,

MICHIGAN TAX TRIBUNAL

Petitioner,

ENTIRE TRIBUNAL

v

MTT Docket No. 26-001081

Michigan Department of Treasury,

Respondent.

PROOF OF SERVICE

Brandon Fasse states that on September 18, 2026, he served by CERTIFIED MAIL a copy of the 

Petition bearing MTT Docket No. 26-001081 in the above-captioned matter upon:

State Treasurer

Michigan Department of Treasury

430 W. Allegan Street

Lansing, Michigan 48922

Certified Mail Tracking No.: ________________________________________

I declare that the foregoing is true to the best of my knowledge, information, and belief.

________________________________________

September 18, 2026

Brandon Fasse, Attorney for Petitioner

Date

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

9589 0710 5270 3485 8546 50

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001081

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: MTT_Proof_of_Service_Binsons_26-001081_2026-09-18

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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

Binson's Hospital Supplies, Inc.,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001081

Michigan Department of Treasury,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner failed to file proof evidencing service of the petition. See TTR 227. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. As such, Petitioner must submit 

the proof of service within 14 days of the entry of this order. Tribunal rules and 

information on Entire Tribunal petitions can be found on our website at 

www.michigan.gov/taxtrib. 

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: September 8, 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).

Page 2

MTT Docket No. 26-001081

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

Page 3

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

Binson's Hospital Supplies, Inc.,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001081

Michigan Department of Treasury,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner failed to file proof evidencing service of the petition. See TTR 227. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. As such, Petitioner must submit 

the proof of service within 14 days of the entry of this order. Tribunal rules and 

information on Entire Tribunal petitions can be found on our website at 

www.michigan.gov/taxtrib. 

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: September 8, 2026

2 “A submission by mail

Page 4

MT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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 

______________________, 

 

MICHIGAN TAX TRIBUNAL

Petitioner, 

v 

MOAHR Docket No. ___________ 

______________________, 

Respondent. 

ENTIRE TRIBUNAL NON-PROPERTY TAX PETITION 

1. 

Assessment No: _____________________________________________ 

2. 

The type of tax at issue is 

3. 

This appeal involves issues relating to the (check all that are applicable): 

________ Tax 

________ Interest 

________ Penalty 

________ Refund of tax in the amount of $_____________ 

4. The action that prompted this appeal 

is_____________________________________________________________

______________________________________________________________

____________________________________________________ 

5. 

Petitioner’s legal residence or principal office address is: 

________________________________________________________________

________________________________________________________________

________________________________________________________________

____________________________________________________ 

Binson's Hospital Supplies Inc.

To be assigned

Michigan Department of Treasury

1506997, 1507001, 1759632, 1759637, 1507021/1509021

Michigan sales tax - audit period

07/01/2020 through 12/31/2023

X

X

X

Treasury Decision and Order dated March 20, 2026, Docket No. 2025-1111,

upholding Intents to Assess as adjusted.

26834 Lawrence Avenue

Center Line, MI 48015

Page 2

MOAHR Docket No. _______________ 

Page 2 of 3 

6. 

The amounts as assessed are: 

Tax

Interest

Penalties

7. 

Petitioner contends that the assessment should be as follows: 

Tax

Interest

Penalties

8. 

The values in dispute are: 

Tax

Interest

Penalties

9. 

Petitioner requests the following relief (attach additional page if 

necessary):_______________________________________________________

________________________________________________________________

________________________________________________________________

____________________________________________________ 

10. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

________________________________________________________________

________________________________________________________________

_______________________________________________________ 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

__________________________________________________________________ 

Email Address: 

___________________________________________________ 

Mailing Address: 

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

_________________________________________________ 

To be assigned

$547,570.09

All assessed/accruing

Any assessed

$0.00 on contested items

$0.00

$0.00

$547,570.09

All assessed/accruing

Any assessed

Cancel, vacate, or reduce the Decision and Order and Intents to Assess;

refund/credit amounts paid; abate interest and penalties; grant other just relief.

See Attachment A - Statement of Specific Facts and Grounds for Relief.

/s/ Brandon Fasse, Attorney for Petitioner

brandon@fasselaw.com

Fasse Law PLLC

Brandon Fasse

25790 Commerce Dr, Ste 110

Madison Heights, MI 48071

Page 3

MOAHR Docket No. _______________ 

Page 3 of 3 

Telephone Number: __________________________________________________ 

Date: ______________________________________________________________ 

To be assigned

[insert telephone number]

May 13, 2026

Page 4

STATE OF MICHIGAN

MICHIGAN TAX TRIBUNAL

BINSON'S HOSPITAL SUPPLIES INC.,

 Petitioner,

v

MICHIGAN DEPARTMENT OF TREASURY,

 Respondent.

MOAHR Docket No. To be assigned

Treasury Docket No. 2025-1111

Tax: Michigan Sales Tax

Audit Period: 07/01/2020 - 12/31/2023

ATTACHMENT A TO ENTIRE TRIBUNAL NON-PROPERTY TAX PETITION

Statement of Specific Facts and Grounds for Relief

I. APPEALED DECISION AND AMOUNTS IN DISPUTE

1.

Page 5

6. The

Page 6

th

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Binson's Hospital Supplies, Inc.

Home Address (No., Street, P.O. Box or Rural Route)

26834 Lawrence

City or Town

Center Line

State

Michigan

ZIP Code

48015

Telephone Number

8006045386

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

brandon@fasselaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brandon

M.I.

Kenneth

Last Name

Fasse

Firm Name (if any)

Fasse Law, PLLC

Address (No., Street, P.O. Box or Rural Route)

25790 Commerce Drive

City or Town

Madison Heights

State

Michigan

ZIP Code

48071

Telephone Number

8006045386

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

brandon@fasselaw.com

 

Section 3: Issue 

Please designate one: 

Non-Property 

 

Section 7: Assessment Information

Type of Tax Assessment(s):

Sales Tax

Assessment Number(s):

1506997, 1507001, 1759623, 1759637, 1759638, 1509021

Check all that is being appealed:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Tax

Interest

Check what action prompted this appeal:

Other

If “other,” please explain:

Appeal from March 20, 2026 Decision and Order of Determination issued by Michigan Department of Treasury Hearings Division, Docket No. 2025-1111

 

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brandon K. Fasse

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051885961878

Supporting Waiver Documents:

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.

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

Binson's Hospital Supplies, Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001081

Michigan Department of Treasury, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: July 15, 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.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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 

______________________, 

 

MICHIGAN TAX TRIBUNAL

Petitioner, 

v 

MOAHR Docket No. ___________ 

______________________, 

Respondent. 

ENTIRE TRIBUNAL NON-PROPERTY TAX PETITION 

1. 

Assessment No: _____________________________________________ 

2. 

The type of tax at issue is 

3. 

This appeal involves issues relating to the (check all that are applicable): 

________ Tax 

________ Interest 

________ Penalty 

________ Refund of tax in the amount of $_____________ 

4. The action that prompted this appeal 

is_____________________________________________________________

______________________________________________________________

____________________________________________________ 

5. 

Petitioner’s legal residence or principal office address is: 

________________________________________________________________

________________________________________________________________

________________________________________________________________

____________________________________________________ 

Binson's Hospital Supplies Inc.

To be assigned

Michigan Department of Treasury

1506997, 1507001, 1759632, 1759637, 1507021/1509021

Michigan sales tax - audit period

07/01/2020 through 12/31/2023

X

X

X

Treasury Decision and Order dated March 20, 2026, Docket No. 2025-1111,

upholding Intents to Assess as adjusted.

26834 Lawrence Avenue

Center Line, MI 48015

Page 2

MOAHR Docket No. _______________ 

Page 2 of 3 

6. 

The amounts as assessed are: 

Tax

Interest

Penalties

7. 

Petitioner contends that the assessment should be as follows: 

Tax

Interest

Penalties

8. 

The values in dispute are: 

Tax

Interest

Penalties

9. 

Petitioner requests the following relief (attach additional page if 

necessary):_______________________________________________________

________________________________________________________________

________________________________________________________________

____________________________________________________ 

10. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

________________________________________________________________

________________________________________________________________

_______________________________________________________ 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

__________________________________________________________________ 

Email Address: 

___________________________________________________ 

Mailing Address: 

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

_________________________________________________ 

To be assigned

$547,570.09

All assessed/accruing

Any assessed

$0.00 on contested items

$0.00

$0.00

$547,570.09

All assessed/accruing

Any assessed

Cancel, vacate, or reduce the Decision and Order and Intents to Assess;

refund/credit amounts paid; abate interest and penalties; grant other just relief.

See Attachment A - Statement of Specific Facts and Grounds for Relief.

/s/ Brandon Fasse, Attorney for Petitioner

brandon@fasselaw.com

Fasse Law PLLC

Brandon Fasse

25790 Commerce Dr, Ste 110

Madison Heights, MI 48071

Page 3

MOAHR Docket No. _______________ 

Page 3 of 3 

Telephone Number: __________________________________________________ 

Date: ______________________________________________________________ 

To be assigned

[insert telephone number]

May 13, 2026

Page 4

STATE OF MICHIGAN

MICHIGAN TAX TRIBUNAL

BINSON'S HOSPITAL SUPPLIES INC.,

 Petitioner,

v

MICHIGAN DEPARTMENT OF TREASURY,

 Respondent.

MOAHR Docket No. To be assigned

Treasury Docket No. 2025-1111

Tax: Michigan Sales Tax

Audit Period: 07/01/2020 - 12/31/2023

ATTACHMENT A TO ENTIRE TRIBUNAL NON-PROPERTY TAX PETITION

Statement of Specific Facts and Grounds for Relief

I. APPEALED DECISION AND AMOUNTS IN DISPUTE

1.

Page 5

6. The

Page 6

th

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.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Binson's Hospital Supplies, Inc.

Home Address (No., Street, P.O. Box or Rural Route)

26834 Lawrence

City or Town

Center Line

State

Michigan

ZIP Code

48015

Telephone Number

8006045386

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

brandon@fasselaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brandon

M.I.

Kenneth

Last Name

Fasse

Firm Name (if any)

Fasse Law, PLLC

Address (No., Street, P.O. Box or Rural Route)

25790 Commerce Drive

City or Town

Madison Heights

State

Michigan

ZIP Code

48071

Telephone Number

8006045386

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

brandon@fasselaw.com

 

Section 3: Issue 

Please designate one: 

Non-Property 

 

Section 7: Assessment Information

Type of Tax Assessment(s):

Sales Tax

Assessment Number(s):

1506997, 1507001, 1759623, 1759637, 1759638, 1509021

Check all that is being appealed:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Tax

Interest

Check what action prompted this appeal:

Other

If “other,” please explain:

Appeal from March 20, 2026 Decision and Order of Determination issued by Michigan Department of Treasury Hearings Division, Docket No. 2025-1111

 

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brandon K. Fasse

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051885961878

Supporting Waiver Documents:

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.