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 # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Order of Dismissal | Not recorded | Not recorded | 01/07/2025 | Not recorded | Download |
| 6 | Proof of Service of Misc Documents was received. | PET | Not recorded | 01/06/2025 | Not recorded | Download |
| 5 | Motion to Withdraw Appeal was received. | PET | Not recorded | 01/06/2025 | $0.00 | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 12/13/2024 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 12/13/2024 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 12/13/2024 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 12/06/2024 | $100.00 | Download |
Documents
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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 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
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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 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
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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
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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
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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 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
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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)
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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 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)
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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: 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.
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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 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/
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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 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
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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 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
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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: 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/
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