Record Finder / 24-004142-TT
Michigan

Dixon Administrative Services, Petitioner Vs. Michigan Department Of Treasury, Respondent

Petitioner
Dixon Administrative Services
Respondent
Michigan Department Of Treasury

Case overview

Docket number
24-004142-TT
Status
Disposed
CaseType
SC Non-Property
Division
Small Claims Division
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
7Order of DismissalNot recordedNot recorded01/07/2025Not recordedDownload
6Proof of Service of Misc Documents was received.PETNot recorded01/06/2025Not recordedDownload
5Motion to Withdraw Appeal was received.PETNot recorded01/06/2025$0.00Download
4Order of Default of PetitionerNot recordedNot recorded12/13/2024Not recordedDownload
3Petition has been verifiedPET112/13/2024Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded12/13/2024Not recordedDownload
1A petition was received.PETNot recorded12/06/2024$100.00Download

Documents

Order_of_Dismissal-Joint_Withdraw.2025-01-07_08-01-03.0000.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

Dixon Administrative Services, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-004142

Michigan Department of Treasury,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This Order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 7, 2025

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 provide 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

Dixon Administrative Services, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-004142

Michigan Department of Treasury,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This Order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 7, 2025

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 provide 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.

24-004142 Dixon Adm Serv jmtw proof.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

 

 

Dixon Administrative Services, 

 

Petitioner, 

 

 

MTT DOCKET NO.: 24-004142 

v 

 

 

Michigan Department of Treasury, 

 

Respondent. 

 

 

 

PROOF OF SERVICE 

 

 

 

Jennifer V. Maat states that on January 6, 2025, she served a copy of the Michigan Tax 

Tribunal, Small Claims Division, Joint Motion to Withdraw Appeal, signed by both 

parties, on Petitioner, by emailing and forwarding to the Department of Treasury 

Mailroom for processing and including with the outgoing mail plainly addressed as 

follows: 

 

 

matt.harmon@dixon99.com 

 

Matthew Harman 

660 Woodward Ave Ste 1537 

Detroit, MI 48226 

 

 

/s/ Jennifer V.Maat 

 

Jennifer V. Maat 

Litigation Liaison 

Tax Policy Division

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.

24-004142 Dixon Administrative Services Signed jmtw.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Dixon Administrative Services, 

Petitioner, 

V 

MTT Docket No. 24-004142 

MICHIGAN DEPARTMENT OF TREASURY, 

Respondent. 

JOINT MOTION TO WITHDRAW SMALL CLAIMS APPEAL 

Petitioner wishes to withdraw its appeal in the above-captioned docket. 

Assessments VB5SND2N shows a zero balance. 

Respondent has no objections to Petitioner's request to withdraw the appeal. 

The parties, through their representatives signing below, ask this Tribunal to grant 

Petitioner's request to withdraw the appeal and dismiss the above-captioned docket. 

Isl 7/7 

\/s 82S 

/s/David Matelski ___ 1/6/25 

Matthew Harman 

David Matelski 

Owner 

Administrator 

Tax Policy Division 

Michigan Dept. of Treasury

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.

SC_Order_of_Default_of_Petition.2024-12-13_14-09-56.0000.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

Dixon Administrative Services,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004142

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 277. 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.i 

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:_______________________________

Entered: December 13, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-004142

Page 2 of 4

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5)

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

Dixon Administrative Services,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004142

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 277. 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.ii 

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:_______________________________

Entered: December 13, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-004142

Page 4 of 4

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5)

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.3e0d3702-5b89-47d9-8d57-8909f2c11037.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: Organization

First Name

 Harman

M.I.

Last Name/Company Name

Harman

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

660 woodward ave ste 1537

City or Town

detroit

State

Michigan

ZIP Code

48226

Telephone Number

3135356534

Fax Number

E-mail Address

matt.harman@dixon99.com

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

First Name

Matthew

M.I.

Last Name

Harman

Firm Name (if any)

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

660 Woodward Ave

Ste 1537

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

734-522-2400

Fax Number

E-mail Address

matt.harman@dixon99.com

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 appealing assessed taxes for Dixon Adminstrative services. The three notices I received were for withholding taxes (Assessment Number - 

VB5ND2P),Michigan Sales Tax (Assessment Number - VB5ND2O), and Michigan Use Tax (Assessment Number - VB5ND2N). This was for the 2023 tax year, 

and this company is no longer active and had no activity in the 2023 year. We have since formally closed this business, but the assessments are not correct as we 

have not had any activity.

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 1500

Interest 450

Penalty 90.49

List the refund sought, if any:

List your Contentions: 

Tax 1500

Interest 450

Penalty 90.49

Fee Information

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Matthew Harman

/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.

SC_Notice_of_Docket_Number.2024-12-13_14-07-36.0000.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

Dixon Administrative Services,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004142

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 279. 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: December 13, 2024

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 provide 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

Dixon Administrative Services,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004142

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 279. 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: December 13, 2024

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 provide 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.

04._Tax_Appeal_Petition_Form_Non-Property.3e0d3702-5b89-47d9-8d57-8909f2c11037.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: Organization

First Name

 Harman

M.I.

Last Name/Company Name

Harman

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

660 woodward ave ste 1537

City or Town

detroit

State

Michigan

ZIP Code

48226

Telephone Number

3135356534

Fax Number

E-mail Address

matt.harman@dixon99.com

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

First Name

Matthew

M.I.

Last Name

Harman

Firm Name (if any)

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

660 Woodward Ave

Ste 1537

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

734-522-2400

Fax Number

E-mail Address

matt.harman@dixon99.com

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 appealing assessed taxes for Dixon Adminstrative services. The three notices I received were for withholding taxes (Assessment Number - 

VB5ND2P),Michigan Sales Tax (Assessment Number - VB5ND2O), and Michigan Use Tax (Assessment Number - VB5ND2N). This was for the 2023 tax year, 

and this company is no longer active and had no activity in the 2023 year. We have since formally closed this business, but the assessments are not correct as we 

have not had any activity.

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 1500

Interest 450

Penalty 90.49

List the refund sought, if any:

List your Contentions: 

Tax 1500

Interest 450

Penalty 90.49

Fee Information

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Matthew Harman

/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.