Record Finder / 26-000404-TT
Michigan

Godwins Inc Petitioner Vs. Michigan Department Of Treasury Respondent

Petitioner
Godwins Inc
Respondent
Michigan Department Of Treasury

Case overview

Docket number
26-000404-TT
Status
Disposed
CaseType
ET Non-Property
Division
ET
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
10Order of DismissalNot recordedNot recorded08/28/2026Not recordedDownload
9Motion to WithdrawNot recordedNot recorded08/10/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
8Order Extending P's DefaultNot recorded708/05/2026Not recordedDownload
7Order Holding Party in DefaultNot recordedNot recorded07/09/2026Not recordedDownload
6Order VacatingNot recordedNot recorded06/05/2026Not recordedDownload
5Order of Default of PetitionerNot recordedNot recorded05/13/2026Not recordedDownload
4Petition has been verifiedNot recorded205/13/2026Not recordedDownload
3Notice of Docket Number ETNot recordedNot recorded05/13/2026Not recordedDownload
2A petition was received.Not recordedNot recorded03/26/2026Not recordedDownload
1ET Case Info SheetNot recordedNot recorded03/26/2026$250.00Download

Documents

Order_of_Dismissal-WD_b4_Answer.2026-08-28_09-41-44.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

Godwins Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 26-000404

Michigan Department of Treasury,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that Petitioner has filed a 

Motion to Withdraw the appeal. The motion was filed prior to an answer being filed. 

Therefore,

IT IS ORDERED that Petitioner’s 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: /s/ Patricia L. Halm

Entered: August 28, 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

Godwins Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 26-000404

Michigan Department of Treasury,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that Petitioner has filed a 

Motion to Withdraw the appeal. The motion was filed prior to an answer being filed. 

Therefore,

IT IS ORDERED that Petitioner’s 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: /s/ Patricia L. Halm

Entered: August 28, 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

Godwins Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 26-000404

Michigan Department of Treasury,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that Petitioner has filed a 

Motion to Withdraw the appeal. The motion was filed prior to an answer being filed. 

Therefore,

IT IS ORDERED that Petitioner’s 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: /s/ Patricia L. Halm

Entered: August 28, 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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Godwins Inc Motion to Withdraw.pdfRead complete document text →
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Page 1

SEE 

eps 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Godwins Inc 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000404 

Mi Dept of Treasury 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

1 wish to withdraw my appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

Please withdraw petition, taxpayer has paid tax due and vendor has changed the way 

the tax is submitted. The parties involved have moved on after waiting. 

3. 

| ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- 

captioned docket. 

Please select one of the following: 

x_ 1am filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

motion with the Tribunal. 

___ tam filing this Motion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with the Tribunal. 

| attached to this Motion Respondent's written consent to withdraw my 

petition, or 

| shall grant Respondent the opportunity to object to this withdrawal. 

A ph 

Kimberly Dilts, CPA 

Party/Represefiative (sign here) 

Print name of person signing 

| certify that on this date 

| served a copy “ 

this Motion, and any ra 

oo 

doo neta 

on Tet 5 

opposing party or their representative. 

Po 

wan QAe 

 ACAAKOE 

’ 

[7 

gla 

Jud K. dO 

Date 

(sign here) 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-8760 

PO BOX 30232, LANSING, Mi 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

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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: 26-000404

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Withdrawal of Motion

Attachment File Name: Godwins Inc Motion to Withdraw

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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26-000404 Extend Default.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 

Godwins Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-000404 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on July 9, 2026, because Petitioner failed to file proof 

evidencing the service of the petition on the parties in interest as required by TTR 

227(7).1 Petitioner was required to cure the default by submitting proof of service of the 

petition to the Tribunal within 14 days. Petitioner has had ample time to comply, yet has 

failed to respond or submit the required filings. Though the Tribunal finds an extension 

of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders 

and its Rules of Practice and Procedure has established a history of deliberate delay 

that would justify dismissal of the case for failure to timely comply with this order.2 

Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file proof evidencing the service of the petition, (2) file a Motion to Set Aside 

Default, and (3) pay the $50.00 fee required for the filing of the motion. The foregoing 

must be filed with the Tribunal within 14 days of the entry of this order.3 

 

 

1 The order further stated, “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 “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. 26-000404 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

Entered: August 5, 2026 

 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

 

 

 

4 See also MCL 205.732.

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Order_Holding_Party_in_Default.2026-07-09_16-49-36.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

Godwins Inc,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-000404

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: July 9, 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. 26-000404

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

Godwins Inc,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-000404

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: July 9, 2026

2 “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 4

MTT Docket No. 26-000404

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

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Default_Order_Vacate.2026-06-05_15-32-11.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

Godwins Inc,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 26-000404

Michigan Department of Treasury,

Respondent.

ORDER VACATING DEFAULT ORDER

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

Tribunal entered an order on May 13, 2026, holding Petitioner in default. The Tribunal 

erred in the entry of that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By _________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 5, 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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ET_Order_of_Default_Petition.2026-05-13_06-47-45.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

Godwins Inc,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-000404

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 279. 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: May 13, 2026

Patricia L. Halm, Tribunal Chair

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

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

Page 2

MTT Docket No. 26-000404

Page 2 of 2

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)

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GODWINS INC PETITION.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

GODWINS INC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.2025-0708 

STATE OF MICHIGAN USE TAX 

Respondent(s) 

ENTIRE TRIBUNAL NON-PROPERTY TAX PETITION 

1. 

Assessment No: 1481838 

1481839 

1481842 

1481846 

2. 

The type of tax at issue is 

USE TAX 

3. 

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

X 

Tax 

X 

Interest 

Penalty 

Refund of tax in the amount of $ 

4. 

The action that prompted this appeal is 

HEARINGS DIVISION RECOMMENDED THE STATE OF MICHIGANS 

POSTION AND AMOUNT DUE. FINAL ASSESSMENTS WERE RECEIVED 

5. 

Petitioner's legal residence or principal office address is: 

6410 BAY RD, SAGINAW MI 48604 

6. 

The amounts as assessed are: 

Tax 

Interest 

Penalties 

85420.00 

22330.59 

0 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, Mi 48933 

- 517-335-9760 

PO BOX 30232, LANSING, Mi 48309 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 2 

7. 

Petitioner contends that the assessment should be as follows: 

Tax 

Interest 

Penalties 

0 

0 

0 

8. 

The values in dispute are: 

Tax 

Interest 

Penalties 

85420.00 

22330.59 

0 

9. 

Petitioner requests the following relief (attach additional page if 

necessary): 

WE BELIEVE THE STATE IS USING INCORRECT CASE LAW TO ASSESS 

THE ADDITIONAL USE TAX ON TANGIBLE PERSONAL PROPERTY THAT 

USE TAX HAS ALREADY BEEN PAID 

10. 

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

relief requested (attach additional page if necessary): 

THE CASE LAW USED IS NOT SIMILAR TO THE CUSTOMER / VENDOR 

SITUATION THAT IT IS BEING COMPARED TO 

Signature of Petitioner's 

Authprized Tontatve or, if none, Petitioner: 

De Jy" 15 

FFL 

[4 

Printegd 

Name of Petitioner's Authorized Ropigsentative or, if none, Petitioner: 

IW aR AWS 

y 

~~ 

i+ 

Email Address: KIMBERLY DILTS, CPA 

Mailing Address: 

405 N CENTER RD, SAGINAW MI 48638 

Telephone Number: 989-799-2441 

Date: MARCH 26, 2026

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ET_Notice_of_Docket_Number.2026-05-13_06-41-04.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

Godwins Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000404

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: May 13, 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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GODWINS INC PETITION.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

GODWINS INC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.2025-0708 

STATE OF MICHIGAN USE TAX 

Respondent(s) 

ENTIRE TRIBUNAL NON-PROPERTY TAX PETITION 

1. 

Assessment No: 1481838 

1481839 

1481842 

1481846 

2. 

The type of tax at issue is 

USE TAX 

3. 

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

X 

Tax 

X 

Interest 

Penalty 

Refund of tax in the amount of $ 

4. 

The action that prompted this appeal is 

HEARINGS DIVISION RECOMMENDED THE STATE OF MICHIGANS 

POSTION AND AMOUNT DUE. FINAL ASSESSMENTS WERE RECEIVED 

5. 

Petitioner's legal residence or principal office address is: 

6410 BAY RD, SAGINAW MI 48604 

6. 

The amounts as assessed are: 

Tax 

Interest 

Penalties 

85420.00 

22330.59 

0 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, Mi 48933 

- 517-335-9760 

PO BOX 30232, LANSING, Mi 48309 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 2 

7. 

Petitioner contends that the assessment should be as follows: 

Tax 

Interest 

Penalties 

0 

0 

0 

8. 

The values in dispute are: 

Tax 

Interest 

Penalties 

85420.00 

22330.59 

0 

9. 

Petitioner requests the following relief (attach additional page if 

necessary): 

WE BELIEVE THE STATE IS USING INCORRECT CASE LAW TO ASSESS 

THE ADDITIONAL USE TAX ON TANGIBLE PERSONAL PROPERTY THAT 

USE TAX HAS ALREADY BEEN PAID 

10. 

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

relief requested (attach additional page if necessary): 

THE CASE LAW USED IS NOT SIMILAR TO THE CUSTOMER / VENDOR 

SITUATION THAT IT IS BEING COMPARED TO 

Signature of Petitioner's 

Authprized Tontatve or, if none, Petitioner: 

De Jy" 15 

FFL 

[4 

Printegd 

Name of Petitioner's Authorized Ropigsentative or, if none, Petitioner: 

IW aR AWS 

y 

~~ 

i+ 

Email Address: KIMBERLY DILTS, CPA 

Mailing Address: 

405 N CENTER RD, SAGINAW MI 48638 

Telephone Number: 989-799-2441 

Date: MARCH 26, 2026

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09._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Petition_.a490c5ad-2558-419a-b533-d9b00d263df2.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Individual

First Name/Company Name

GETHIN T

M.I.

GODWINS INC

Last Name

GODWIN

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

6410 BAY RD

City or Town

SAGINAW

State

Michigan

ZIP Code

48604-0000

Telephone Number

9897933390

Fax Number

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

TOMG@GODWINSFURNITURE.COM

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

KIMBERLY

M.I.

A

Last Name

DILTS

Firm Name (if any)

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

405 N CENTER RD

City or Town

saginaw

State

Michigan

ZIP Code

48638

Telephone Number

989-799-2441

Fax Number

989-799-8985

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

kimberly.d@fouldsco.com

Section 5: Issue

Please designate one: 

Non-Property – Fill out Section 7 below

Section 6: Subject Property Information

How many parcels are you 

appealing?

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

Michigan

Taxing Authority (City or Township)

County

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

Classification of Property: 

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

Current Taxable Value as established by the Board of Review:

What do you believe is the fair market value (also known as True Cash Value)?

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 9: Assessment Information

Type of Tax Assessment(s):

USE TAX

Assessment Number(s):

1481838 1481839 1481842 1481846

Check all that is being appealed: Tax, Interest

Check what action prompted this appeal:

Final Assessment

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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/ KIMBERLY DILTS

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.