Record Finder / 26-000392-TT
Michigan
Clarke Kent Fleming Petitioner Vs. Michigan Department Of Treasury Respondent
- Petitioner
- Clarke Kent Fleming
- Respondent
- Michigan Department Of Treasury
Case overview
- Docket number
- 26-000392-TT
- Status
- Disposed
- CaseType
- SC Non-Property
- Division
- Small Claims Division
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Order of Dismissal | Not recorded | Not recorded | 05/18/2026 | Not recorded | Download |
| 4 | Petition has been verified | Not recorded | 1 | 05/12/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 05/11/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 03/24/2026 | Not recorded | Download |
| 1 | A petition was received. | Not recorded | Not recorded | 03/24/2026 | $100.00 | Download |
Documents
Order_of_Dismissal.2026-05-18_11-36-58.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 Clarke Kent Fleming, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000392 Michigan Department of Treasury, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The notice of adjustment submitted by Petitioner is not a final decision. See MCL 205.21(2)(a), (c), (f), and (g). As such, Petitioner’s appeal is premature and the Tribunal has no authority to hear the appeal or grant the relief requested. See MCL 205.731 and Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). If a final decision (i.e., Final Assessment) was issued and inadvertently omitted, Petitioner may file a Motion for Reconsideration including a copy of the final decision per the appeal rights below. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the 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
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MTT Docket No. 26-000392 Page 2 of 2 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. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: May 18, 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
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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 Clarke Kent Fleming, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000392 Michigan Department of Treasury, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The notice of adjustment submitted by Petitioner is not a final decision. See MCL 205.21(2)(a), (c), (f), and (g). As such, Petitioner’s appeal is premature and the Tribunal has no authority to hear the appeal or grant the relief requested. See MCL 205.731 and Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). If a final decision (i.e., Final Assessment) was issued and inadvertently omitted, Petitioner may file a Motion for Reconsideration including a copy of the final decision per the appeal rights below. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the 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
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MTT Docket No. 26-000392 Page 2 of 2 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
Page 5
STAT
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04._Tax_Appeal_Petition_Form_Non-Property.b5b5e87a-c042-4ca2-9329-ceff9b1f8ba1.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR TAX APPEAL PETITION FORM NON-PROPERTY TAX MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Clarke Fleming M.I. Kent Last Name/Company Name Fleming Mailing Address (No., Street, P.O. Box or Rural Route) 447 Cherry Hills Dr. City or Town Chesterton State Indiana ZIP Code 46304 Telephone Number 219-869-4053 Fax Number E-mail Address clarke.fleming@valpo.edu Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 3: Explain the Reason for this Appeal I am filing the appeal because I have been harassed by the computer system that the Michigan Department of Treasury uses to flag returns for manual further review. Every year my return is flagged for further review unnecessarily delaying my return. I have also received a notice of adjustment of my individual income tax letter, which I promptly responded to both electronically and via mail. I was informed by the call center that there is a 6 to 8 month back log to for the treasury department to respond to these letters, which I believe to be in violation of Michigan Law. I was also informed by the call center that even if my letter is agreed to 8 months from now, that the treasury department is refusing to pay the legally required interest that will begin to occur after April 15th, 2026. I have wasted around 100 hours on the phone with the call center since my return was accepted on January 28th, 2026, as most callers are hung up on by the robot that manages the call center when the wait time exceeds 10 minutes to talk to a representative. I was also informed a call center representative that more than likely because my first name is Clarke and my middle name is Kent (the same name as superman) that that is the reason that the computer system flags my return, as it flags returns with the names of popular cartoon characters. But there is no way to know this as the treasury department claims that it is illegal to say why returns are flagged, even though it is not. On 9 seperate occasions, Michigan Treasury call center representatives claimed that there in no actual agent that manually processes returns which have been flagged for further review, and that it is only a computer. Finally a supervisor admitted that the representatives are instructed to lie and that there was an actual agent that reviewed my return, but that there was no way to know who the agent is, and that even if there was, that it was illegal to give out even their first name. I tried to request an informal conference with the treasury department(no filing fee), but I was denied by Brett Beachnau because "the hearings division is a really small department", and because "I have only received a notice of adjustment, not a proposed tax due letter." This is despite the fact that under Michigan Law, notices of adjustment are appealable both to the tax tribunal and through an informal conference. That is why I am filing this appeal. Section 4: Assessment Information Type of Tax Being Assessed: Assessment Number(s): Check all that are being appealed: Check what action prompted this appeal: (Check one) If “other,” explain: List the Amounts being levied: Tax 230.00 Interest 0 Penalty 0 List the refund sought, if any: 837.00 List your Contentions: Tax 0 Interest 0 Penalty 0 Fee Information A fee of $100.00 is required for the filing of a Non-Property Tax Appeal.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Clarke Fleming /s/
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SC_Notice_of_Docket_Number.2026-05-11_07-04-27.pdfRead complete document text →
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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 Clarke Kent Fleming, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000392 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: May 11, 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
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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 Clarke Kent Fleming, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000392 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: May 11, 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
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20160613171312_001.pdfRead complete document text →
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Page 1
Adjustment Detail As Filed Corre Schedule 1 Miscellaneous Subtractions $25,095.00 $0.00 Total Subtractions $25,095.00 $0.00 Schedule 1 Total Subtractions $25,095.00 $0.00 Taxable Income $16,807.00 $41,902.00 Total Tax Liability $714.00 $1,781.00 Tax Due $0.00 $230.00 Overpayment $837.00 $0.00 Refund Amount $837.00 $0.00 00127001000038040200
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Michigan Department of Treasury 014 (Rev. 11-25) = State of Michigan Reminder of Tax Due CLARKE K FLEMING 447 CHERRY HILLS DR CHESTERTON IN 46304-2264 Michigan Department of Treasury PO Box 30058 Lansing, MI 48909 TreasEserv.mi.gov/s/Citizen Notice Date: March 19, 2026 Account Number: 000-6336-543 Filing Period: 31-Dec-2025 Letter ID: L0001250920 For Billing Questions: 517-636-4486 Your 2025 Michigan Individual Income Tax Return reflected a tax due. This notice is being sent to you as a reminder that your payment must be postmarked no later than April 15, 2026, to avoid penalty and interest charges. If you have already submitted your tax payment, disregard this letter. Please allow 14 days from the date you mailed the payment for it to post to our system. If you have already submitted your payment, you may use the self-service option on Michigan Department of Treasury's Web site at TreasEserv.mi.gov/s/Citizen to verify that Treasury received your payment. If, after 14 days, the payment is not applied to your return, you may direct questions to Treasury via the Web site or call (517) 636-4486. If you have not yet submitted payment, you may submit your payment with the form provided at the bottom of this notice. Please detach the voucher from this notice and mail it, with payment, to the address on the voucher. Amount Due Interest Total Balance Due $230.00 Michigan Department of Treasury 66766 (Rev. 07-25) Bill For Taxes Due Issued under authority of Public Act 122 of 1941, as amended. $0.00 $230.00 Total Amount Due $230.00 2 Taxpayer Name CLARKE K FLEMING Voucher ID 15168362 Make your check payable to "State of Michigan". Fill in the Payment Amount box on the Voucher. Allow up to 14 days for mailing and processing. A return envelope is enclosed for your convenience. Mail payment and this voucher to Michigan Department of Treasury, PO Box 30058, Lansing, MI, 48909. To pay online and view account, go to TreasEserv.mi.gov/s/Citizen. Payment Amount 00127001000038040400
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Michigan Department of Treasury rL005 (Rev. 11-25) State of Michigan Michigan Department of Treasury Notice of Adjustment Lai | MI 48909 TreasEserv.mi.gov/s/Citizen Notice Date: March 19, 2026 Account Number: 000-6336-543 eh Sl Filing Period: 31-Dec-2025 Letter ID: L0001145175 CHESTERTON IN 46304-2264 Goniaatie 517-636-4486 Our review of your Michigan Individual Income Tax Return for the filing year ending December 31, 2025 has resulted in an adjustment and a balance due. The current balance and reason for the adjustment is provided below. Tax Due Penalty Interest Total Balance Due $230.00 $0.00 $0.00 $230.00 Adjustment Reasons Your miscellaneous subtraction for certain wagering losses was disallowed. A copy of your completed federal Schedule A and diary or similar record showing your Michigan winnings and losses must be submitted to support your claim. As a result of adjustment(s), your total subtractions amount from MI Schedule 1 has been adjusted from 25,095.00 to 0.00. As a result of adjustment(s), your taxable income has been adjusted from 16,807.00 to 41,902.00. As a result of adjustment(s), your tax due has been adjusted from $0.00 to $230.00. As a result of adjustment(s), your refund has been adjusted from $837.00 to $0.00. Michigan Department of Treasury 102756 (Rev. 07-25) Bill For Taxes Due Total Amount Due Issued under authority of Public Act 122 of 1941, as amended. $230 00 Taxpayer Name CLARKE K FLEMING Voucher ID Payment Amount 15069685 Make your check payable to "State of Michigan". Fill in the Payment Amount box on the Voucher. Allow up to 14 days for mailing and processing. A return envelope is enclosed for your convenience. Mail payment and this voucher to Michigan Department of Treasury, PO Box 30058, Lansing, MI, 48909. To pay online and view account, go to TreasEserv.mi.gov/s/Citizen. 00127001000038040100
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.
04._Tax_Appeal_Petition_Form_Non-Property.b5b5e87a-c042-4ca2-9329-ceff9b1f8ba1.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR TAX APPEAL PETITION FORM NON-PROPERTY TAX MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Clarke Fleming M.I. Kent Last Name/Company Name Fleming Mailing Address (No., Street, P.O. Box or Rural Route) 447 Cherry Hills Dr. City or Town Chesterton State Indiana ZIP Code 46304 Telephone Number 219-869-4053 Fax Number E-mail Address clarke.fleming@valpo.edu Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 3: Explain the Reason for this Appeal I am filing the appeal because I have been harassed by the computer system that the Michigan Department of Treasury uses to flag returns for manual further review. Every year my return is flagged for further review unnecessarily delaying my return. I have also received a notice of adjustment of my individual income tax letter, which I promptly responded to both electronically and via mail. I was informed by the call center that there is a 6 to 8 month back log to for the treasury department to respond to these letters, which I believe to be in violation of Michigan Law. I was also informed by the call center that even if my letter is agreed to 8 months from now, that the treasury department is refusing to pay the legally required interest that will begin to occur after April 15th, 2026. I have wasted around 100 hours on the phone with the call center since my return was accepted on January 28th, 2026, as most callers are hung up on by the robot that manages the call center when the wait time exceeds 10 minutes to talk to a representative. I was also informed a call center representative that more than likely because my first name is Clarke and my middle name is Kent (the same name as superman) that that is the reason that the computer system flags my return, as it flags returns with the names of popular cartoon characters. But there is no way to know this as the treasury department claims that it is illegal to say why returns are flagged, even though it is not. On 9 seperate occasions, Michigan Treasury call center representatives claimed that there in no actual agent that manually processes returns which have been flagged for further review, and that it is only a computer. Finally a supervisor admitted that the representatives are instructed to lie and that there was an actual agent that reviewed my return, but that there was no way to know who the agent is, and that even if there was, that it was illegal to give out even their first name. I tried to request an informal conference with the treasury department(no filing fee), but I was denied by Brett Beachnau because "the hearings division is a really small department", and because "I have only received a notice of adjustment, not a proposed tax due letter." This is despite the fact that under Michigan Law, notices of adjustment are appealable both to the tax tribunal and through an informal conference. That is why I am filing this appeal. Section 4: Assessment Information Type of Tax Being Assessed: Assessment Number(s): Check all that are being appealed: Check what action prompted this appeal: (Check one) If “other,” explain: List the Amounts being levied: Tax 230.00 Interest 0 Penalty 0 List the refund sought, if any: 837.00 List your Contentions: Tax 0 Interest 0 Penalty 0 Fee Information A fee of $100.00 is required for the filing of a Non-Property Tax Appeal.
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Clarke Fleming /s/
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.