Heather Brennan Petitioner Vs.

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

TAX APPEAL PETITION FORM

NON-PROPERTY TAX

MTT DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer Type: 

Individual

Local Unit of Government

First Name

Heather

M.I.

Last Name/Company Name

Brennan

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

613 N. Riverside Ave

City or Town

Saint Clair

State

 Michigan

ZIP Code

48079

Telephone Number

8103040221

E-mail Address

tabatha@westhavenbuilders.com

Section 3: Explain the Reason for this Appeal

Forgetful Lucys Boutique LLC requests that the Department adjust the above Final Assessment and waive the associated penalties.

The assessed tax of $1,500.00 is an estimate issued because the 2025 annual return (Form 5081) was not received. We have now filed the actual 2025 annual 

return through Michigan Treasury Online on 10/26/26, reporting a liability of $0. We ask that the assessment be revised to reflect the actual return as filed.

We also request a waiver of the $775.00 in penalties for reasonable cause. The return was the responsibility of our former controller, who left the company in 

March 2026 during a transition in our accounting staff. The missed filing was not identified until we received this notice. Upon discovery, we promptly filed the 

return and have since put new controls in place, including a compliance calendar with dual review / direct oversight by the current Controller, to ensure this does 

not recur.

This was an isolated, inadvertent lapse, not willful neglect, and it was corrected promptly once discovered. We respectfully request that the penalties be abated 

and that a revised statement be issued.

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

MARLON I. BROWN, DPA 

DIRECTOR

Section 4: Assessment Information

Type of Tax Being Assessed:

Michigan Sales Tax

Assessment Number(s):

2140409

Check all that are being appealed:

Tax

Interest

Penalty

Check what action prompted this appeal: (Check one)

Final Assessment

If “other,” explain:

List the Amounts being levied:

Tax 1500

Interest 81

Penalty 775

List the refund sought, if any:

0

List your Contentions: 

Tax 1500

Interest 81

Penalty 775

 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: 

card Heather Brennan

/s/ 

Payment Information

Amount: 100

Success: True

Message: ""

Waiver Code:

Transaction Number: 26102607864430

Supporting Waiver Documents:

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