Dan Klainer PC, Petitioner Vs. Michigan Department Of Treasury, Respondent

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

Dan Klainer PC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000305

Michigan Department of Treasury,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 60 days of the assessment, decision, or order of the 

Michigan Department of Treasury. See MCL 205.22(1). As such, and inasmuch as the 

Tribunal has no equitable power to waive or otherwise disregard statutory filing 

requirements and deadlines, it has no authority to hear the appeal or grant the relief 

requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

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 

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

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000305

Page 2 of 6

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: March 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

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

Dan Klainer PC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000305

Michigan Department of Treasury,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 60 days of the assessment, decision, or order of the 

Michigan Department of Treasury. See MCL 205.22(1). As such, and inasmuch as the 

Tribunal has no equitable power to waive or otherwise disregard statutory filing 

requirements and deadlines, it has no authority to hear the appeal or grant the relief 

requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

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 

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

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 26-000305

Page 4 of 6

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

Page 5

ST

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

FEB 11 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TAX APPEAL PETITION FORM 

NON-PROPERTY TAX 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., final 

assessment or other decision) 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 

Dan 

R 

Klainer/Dan Klainer, PC 

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

3030 South 9th Street, Suite 2E 

City or Town 

State 

ZIP Code 

Kalamazoo 

MI 

49009 

Telephone Number 5693750353 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

drklainer@hotmail.com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Explain the Reason for this Appeal 

The assessment for witholding taxes due is based ont he assumtion that 

| did not fill an 

annual return (5081) for tax period 12/31/24. 

| did fill this return. 

| can not explain why it 

was not received by the department of treasury. 

| was sent a notice, dated July 4, 2025, 

informing me that the department of treasry had not recieved my annual report for 2024, 

and requested that 

| send the report. 

| mailed a copy of my initial report on 7/15/2025.

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GRETCHEN WHITMER 

. GOVERNOR 

Section 4: Assessment Information use the multiple parcel form for additional assessments. 

MARLON |. BROWN, DPA 

DIRECTOR 

How many Tax Assessments are being appealed: 

one (1) 

Type of Tax Assessed: 

Assessment Number: 

sales, use, and withholding taxes 

1778290 

Check all that are being appealed: 

Tax 

[J interest 

Penalty 

m} Refund of taxes paid in the amount of § 

Check what action prompted this appeal: (Check one) 

Final Assessment (Final Bill for Taxes Due) 

[OJ Notice of Intent to Assess (Bill for Taxes Due) 

OJ 

Letter Denying or Adjusting Refund 

O other 

If “other,” explain: 

List the Amounts being levied: 

List the refund sought, if any: 

tae 

71.75 

Interest 

Penalty 

417.95 

List your Contentions: 

Tax 

0.00 

Interest 

Penalty 

0.00 

Fee Information 

A fee of $100.00 is required for the filing of a Non-Property Tax Appeal. 

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

) 

Isl

Page 3

LN 

sh 

Dan Klainer, Ed.D. 

3030 South 9" Street 

& 

Suite 2E 

Kalamazoo, MI 49009 

December 31, 2025 

Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Respected Tax Tribunal, 

The following letter is intended as an appeal of the Final Assessment of Taxes Due dated 

November 7, 2025. Enclosed are all of the pertinent documents for the appeal. 

The assessment is based on the assumption that I did not file a sales, use, and withholdding 

annual tax return for the tax period of 12/31/24. 1 did mail an annual return on 2/22/25. I can not 

explain why it was not received by the department of the treasury. I was sent a notice, dated July 

4,2025, informing me that the department of the treasury had not received my annual report for 

2024, and requesting that I send the report. I mailed a copy of my intial report on 7/15/25. 

I have enclosed proof that I paid all withholding taxes due. 

I could not find any information regarding the filing fee mentioned in the November 7, 2025 

notice. If there is such a fee, please inform me of the amount so that 

I may pay it. 

I await your decision on my appeal. 

Respectfully, 

Dam Korner, EAD 

Dan Klainer, Ed.D. 

Licensed Psychologist

Page 4

Michigan Department of Treasury 

6035 (Rev. 03-22), Page 1 

Michigan Bill for Taxes Due 

Final Assessment 

Issued under authority/of P.:A{ 122 of 1941; as amended: 

Collection Services Bureau 

P.O; Box:30199 

5 

Lansing; MI48909! 

i 

2 

etreas michigan dov/collections 

DAN KLAINER PC 

3030 S 9TH ST STE 2E 

KALAMAZOO, MI 49009-9495 

Amount Due: $494.04 

For payment options, pay online at 

etreas.michigan.govicollections 

AsSessment Number 

1778290 

Michigan Withholding Tax 

Notice Date: 

November 07, 2025 

Account Number: 

Letter ID: 

Refer To: 

Collection Services Bureau 

For Billing Questions: 

517-636-6925 

For Payment Options: 

517-827-3227 

Tax Due 

$71.75 

Penalty 

$417.95 

Interest 

$4.34 

Total Due 

$494.04 

"Tax Period 

12/31/2024 

WE DID NOT RECEIVE A SALES, USE AND WITHHOLDING ANNU, 

ABOVE. FOR ANY ADJUSTMENT TO THE COMPUTED LIABILITY, YO 

Reason for Bill 

AL TAX RETURN (FORM 5081) FOR THE TAX YEAR SHOWN 

U MUST FILE AN ACTUAL RETURN FOR THE TAXABLE 

PERIOD. FORMS CAN BE COMPLETED ONLINE AT WWW.MICHIGAN.GOV/MTOBUSINESS. 

Reason for Bill Continued on Page 3 

For monthly PENALTY/INTEREST provisions, correspondence and informal conference information, see page 5. 

Detach and mail the payment voucher with your payment. Do not staple. 

Michigan Department of Treasury 

5790 (Rev. 05-22) 

Final Bill for Taxes Due 

Make your check payable to "State of Michigan". Write your Account 

Number and Assessment Number on all checks and correspondence. 

Allow up to 14 days for mailing and processing. A return envelope is 

enclosed for your convenience. Mail payment and this Voucher to: 

Issued under authority of Public Act 122 of 1941, as amended. 

Assessment Number 

1778290 

Date Issued 

11/07/2025 

Taxpayer Name 

DAN KLAINER PC

Page 5

Michigan Department of Treasury 

6035 (Rev. 03-22), Page 5 

wl 

Michigan Bill for Taxes Due 

Collection Services Blireau! 

Final A 

t 

P.O: Box 30199 

Shans 

inal 

Assessmen 

Lansing) M| 48900 

ISsueditnder authority/of, PIA, 122611941} as amended. 

5 

etreasimichigan,gov/collectioh 

If you disagree with this bill, please select one of

Page 6

J

Page 7

Mi

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

Dan Klainer PC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000305

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: March 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

Page 2

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

Dan Klainer PC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000305

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: March 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

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

FEB 11 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TAX APPEAL PETITION FORM 

NON-PROPERTY TAX 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., final 

assessment or other decision) 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 

Dan 

R 

Klainer/Dan Klainer, PC 

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

3030 South 9th Street, Suite 2E 

City or Town 

State 

ZIP Code 

Kalamazoo 

MI 

49009 

Telephone Number 5693750353 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

drklainer@hotmail.com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Explain the Reason for this Appeal 

The assessment for witholding taxes due is based ont he assumtion that 

| did not fill an 

annual return (5081) for tax period 12/31/24. 

| did fill this return. 

| can not explain why it 

was not received by the department of treasury. 

| was sent a notice, dated July 4, 2025, 

informing me that the department of treasry had not recieved my annual report for 2024, 

and requested that 

| send the report. 

| mailed a copy of my initial report on 7/15/2025.

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GRETCHEN WHITMER 

. GOVERNOR 

Section 4: Assessment Information use the multiple parcel form for additional assessments. 

MARLON |. BROWN, DPA 

DIRECTOR 

How many Tax Assessments are being appealed: 

one (1) 

Type of Tax Assessed: 

Assessment Number: 

sales, use, and withholding taxes 

1778290 

Check all that are being appealed: 

Tax 

[J interest 

Penalty 

m} Refund of taxes paid in the amount of § 

Check what action prompted this appeal: (Check one) 

Final Assessment (Final Bill for Taxes Due) 

[OJ Notice of Intent to Assess (Bill for Taxes Due) 

OJ 

Letter Denying or Adjusting Refund 

O other 

If “other,” explain: 

List the Amounts being levied: 

List the refund sought, if any: 

tae 

71.75 

Interest 

Penalty 

417.95 

List your Contentions: 

Tax 

0.00 

Interest 

Penalty 

0.00 

Fee Information 

A fee of $100.00 is required for the filing of a Non-Property Tax Appeal. 

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

) 

Isl

Page 3

LN 

sh 

Dan Klainer, Ed.D. 

3030 South 9" Street 

& 

Suite 2E 

Kalamazoo, MI 49009 

December 31, 2025 

Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Respected Tax Tribunal, 

The following letter is intended as an appeal of the Final Assessment of Taxes Due dated 

November 7, 2025. Enclosed are all of the pertinent documents for the appeal. 

The assessment is based on the assumption that I did not file a sales, use, and withholdding 

annual tax return for the tax period of 12/31/24. 1 did mail an annual return on 2/22/25. I can not 

explain why it was not received by the department of the treasury. I was sent a notice, dated July 

4,2025, informing me that the department of the treasury had not received my annual report for 

2024, and requesting that I send the report. I mailed a copy of my intial report on 7/15/25. 

I have enclosed proof that I paid all withholding taxes due. 

I could not find any information regarding the filing fee mentioned in the November 7, 2025 

notice. If there is such a fee, please inform me of the amount so that 

I may pay it. 

I await your decision on my appeal. 

Respectfully, 

Dam Korner, EAD 

Dan Klainer, Ed.D. 

Licensed Psychologist

Page 4

Michigan Department of Treasury 

6035 (Rev. 03-22), Page 1 

Michigan Bill for Taxes Due 

Final Assessment 

Issued under authority/of P.:A{ 122 of 1941; as amended: 

Collection Services Bureau 

P.O; Box:30199 

5 

Lansing; MI48909! 

i 

2 

etreas michigan dov/collections 

DAN KLAINER PC 

3030 S 9TH ST STE 2E 

KALAMAZOO, MI 49009-9495 

Amount Due: $494.04 

For payment options, pay online at 

etreas.michigan.govicollections 

AsSessment Number 

1778290 

Michigan Withholding Tax 

Notice Date: 

November 07, 2025 

Account Number: 

Letter ID: 

Refer To: 

Collection Services Bureau 

For Billing Questions: 

517-636-6925 

For Payment Options: 

517-827-3227 

Tax Due 

$71.75 

Penalty 

$417.95 

Interest 

$4.34 

Total Due 

$494.04 

"Tax Period 

12/31/2024 

WE DID NOT RECEIVE A SALES, USE AND WITHHOLDING ANNU, 

ABOVE. FOR ANY ADJUSTMENT TO THE COMPUTED LIABILITY, YO 

Reason for Bill 

AL TAX RETURN (FORM 5081) FOR THE TAX YEAR SHOWN 

U MUST FILE AN ACTUAL RETURN FOR THE TAXABLE 

PERIOD. FORMS CAN BE COMPLETED ONLINE AT WWW.MICHIGAN.GOV/MTOBUSINESS. 

Reason for Bill Continued on Page 3 

For monthly PENALTY/INTEREST provisions, correspondence and informal conference information, see page 5. 

Detach and mail the payment voucher with your payment. Do not staple. 

Michigan Department of Treasury 

5790 (Rev. 05-22) 

Final Bill for Taxes Due 

Make your check payable to "State of Michigan". Write your Account 

Number and Assessment Number on all checks and correspondence. 

Allow up to 14 days for mailing and processing. A return envelope is 

enclosed for your convenience. Mail payment and this Voucher to: 

Issued under authority of Public Act 122 of 1941, as amended. 

Assessment Number 

1778290 

Date Issued 

11/07/2025 

Taxpayer Name 

DAN KLAINER PC

Page 5

Michigan Department of Treasury 

6035 (Rev. 03-22), Page 5 

wl 

Michigan Bill for Taxes Due 

Collection Services Blireau! 

Final A 

t 

P.O: Box 30199 

Shans 

inal 

Assessmen 

Lansing) M| 48900 

ISsueditnder authority/of, PIA, 122611941} as amended. 

5 

etreasimichigan,gov/collectioh 

If you disagree with this bill, please select one of

Page 6

J

Page 7

Mi

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.