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 # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 10 | Order of Dismissal | Not recorded | Not recorded | 08/28/2026 | Not recorded | Download |
| 9 | Motion to Withdraw | Not recorded | Not recorded | 08/10/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 8 | Order Extending P's Default | Not recorded | 7 | 08/05/2026 | Not recorded | Download |
| 7 | Order Holding Party in Default | Not recorded | Not recorded | 07/09/2026 | Not recorded | Download |
| 6 | Order Vacating | Not recorded | Not recorded | 06/05/2026 | Not recorded | Download |
| 5 | Order of Default of Petitioner | Not recorded | Not recorded | 05/13/2026 | Not recorded | Download |
| 4 | Petition has been verified | Not recorded | 2 | 05/13/2026 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 05/13/2026 | Not recorded | Download |
| 2 | A petition was received. | Not recorded | Not recorded | 03/26/2026 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 03/26/2026 | $250.00 | Download |
Documents
Read document text excerpt
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
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.
Read document text excerpt
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
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.
Read document text excerpt
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
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.
Read document text excerpt
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.
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.
Read document text excerpt
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
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.
Read document text excerpt
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
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.
Read document text excerpt
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)
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.
Read document text excerpt
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
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.
Read document text excerpt
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
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.
Read document text excerpt
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
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.
Read document text excerpt
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.