Mario Palazzolo, Petitioner Vs. Michigan Department Of Treasury, Respondent

Page 1

STATE OF MICHIGAN 

GRETCHEN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, 

WHITMER 

LANSING 

DPA 

GOVERNOR 

DIRECTOR 

Mario Palazzolo, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. No. 24-002171 

Michigan Department of Treasury, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER VACATING ORDER OF DISMISSAL 

ORDER REINSTATING CASE 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal finds that Petitioner was placed in default on May 31, 2024, because 

Petitioner did not file a petition and submit the required filing fee. On June 26, 2024, the 

Tribunal extended the time for Petitioner to cure the default by an additional 14 days 

and Petitioner failed to respond. Specifically, the Tribunal’s June 26, 2024 Order 

Extending Time for Petitioner 

to Cure Default required Petitioner to submit a petition 

form along with required petition filing fee, file a Motion to Set Aside Default, pay the 

required motion fee, and file proof the Motion to Set Aside Default was served on 

Respondent. 

After Petitioner failed to respond to either of the Tribunal's orders, an 

Order of Dismissal was issued on July 23, 2024. 

Petitioner, on July 5, 2024, filed a non-property tax petition form challenging 

Assessment No. VB45A3L and paid the required $100 filing fee. Although the Order of 

Default specifically directed that “the petition shall note the docket number assigned by 

the Tribunal,” Petitioner's failure to properly identify the docket number resulted in the 

filing being docketed as a new appeal and assigned MTT Docket No. 24-003647. 

Nevertheless, Petitioner's filing should have been considered an attempt to cure the 

default in the above-referenced case. 

Given Petitioner's attempt to cure the default, the 

Tribunal finds that good cause exists to reinstate the case. That said, Petitioner's 

attempt to cure only partially complied with the June 26, 2024 Order Extending Time for 

Petitioner to Cure Default. 

Having now filed a non-property tax petition form and 

appropriate filing fee, the Tribunal finds one final extension of time to cure the default is 

appropriate. However, 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 the Tribunal’s Orders.! Therefore, 

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

Page 2

MTT Docket No. 24-002171 

Order, Page 2 of 2 

IT IS ORDERED that the Order of Dismissal is VACATED. 

IT IS FURTHER ORDERED that the case is REINSTATED. 

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 a Motion to Set Aside Default, (2) pay the $25.00 fee required for the 

filing of the motion, and (3) file a proof of service indicating that the motion was served 

on Respondent. The foregoing must be filed with the Tribunal within 14 days of entry of 

this Order.? 

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

TTR 231.3 

Entered: October 22, 2024 

By 

alice A lal 

smmy/jcr 

PROOF OF SERVICE 

1 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 

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 219(5). 

3 See also MCL 205.732. 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mario Palazzolo, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003647 

Michigan Department of Treasury, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER OF DISMISSAL 

The Tribunal has reviewed the file in this case and finds that this case involves the 

same issues as MTT Docket No. 24-002171. 

Given the Tribunal has no authority to 

consider multiple appeals concerning the same parties and the same claim,” the 

Tribunal finds that this case is duplicative and is not properly pending before the 

Tribunal. Therefore, 

IT 1S ORDERED that the case is DISMISSED. 

This Order resolves all pending claims in this matter and closes this case. 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final

Page 4

MTT

Page 5

MTT

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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 

Mario Palazzolo, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003647 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has reviewed the file in this case and finds that this case involves the 

same issues as MTT Docket No. 24-002171. Given the Tribunal has no authority to 

consider multiple appeals concerning the same parties and the same claim,1 the 

Tribunal finds that this case is duplicative and is not properly pending before the 

Tribunal. Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

This Order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

 

1 See MCR 2.116(C)(6); MCR 2.116(I)(1).

Page 2

MTT Docket No. 24-003647 

Page 2 of 2 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: October 22, 2024 

 

 

By _____________________________ 

smm/jcr 

 

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.

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

Mario Palazzolo,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003647

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: October 7, 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

Mario Palazzolo

37904 Lakeshore

Harrison , MI 48095

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

Mario Palazzolo,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003647

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: October 7, 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.

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

Mario Polozzolo,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003647

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: October 4, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003647

Page 2 of 5

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

Mario Polozzolo

37904 Lakeshore

Harrison , MI 48095

Page 4

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

Mario Polozzolo,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003647

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: October 4, 2024

Patricia L. Halm, Tribunal Chair

Page 5

MTT Docket No. 24-003647

Page 5 of 5

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.

Page 1

GRETCHEN WHITMER 

GOVERNOR 

JUL 11 2024 

STATE OF MICHIGAN 

LANSING 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

DIRECTOR 

TAX APPEAL PETITION FORM 

NON-PROPERTY TAX 

vou may be held in default. 

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, 

Section 1: Petitioner’s Contact Information 

Telephone Number 

SPL-919-76 

0° 

First Naine 

MI. 

“1 Name/Gompany Name 

| 

VY) AQ ty 

HE 

loazz > 

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

237904 

Lakeshore 

City or Town 

— 

State 

ZIP Code 

ofp PL. 

lwp 

(AYE 

9015 

» 

Fax Number 

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

Section 2: Petitioner’s Adlorneyinitistized Representative’s Contact Information 

First Name 

Last Name 

i 

Firm Name (if any) 

i 

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

City or Town 

State 

ZIP Code 

Fax Number 

Telephone Number 

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

Section 3: Explain the Reason for this Appeal 

i 

Coir. 

b> 

Tor 

Lay hat yoo 

Seporlec 

lod 

sma 

ost

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

Section 4: Assessment Information 

DIRECTOR 

Type of Tax Being Assessed: 

Assess mE: 

cles 

VR 

SA3 = 

Check all that are being appealed: 

Pr T= 

¢ Z > 2 2 3 

Tax 

Interest 

Penalty 

[J Refund of taxes paid in the amount of $ 

Check what action prompted this appeal: (Check one) 

Final Assessment (Final Bill for Taxes Due) 

[] Notice of Intent to Assess (Bill for Taxes Due) 

[] Letter Denying or Adjusting Refund 

[J other 

If “other,” explain: 

List the Amounts being levied: 

List the refund sought, if any: 

Pd 

Tax 

y. 

! 5 

Interest 

Penalty 

List your Contentions: 

Tax 

Interest 

Penalty 

Fee Information 

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

Signature *required 

Petitioner 

or, 

Attorney/Authori: 

i] 

el 

tative’s Sj 

nature: 

” 

L 

Isl 

Cah 

90)

Page 3

Mr. Mario Palazzolo 

622 Sunningdale Dr 

Grosse Pt Wds, Mi 48236 

mn (hipn 

TH 

Te | wna | 

611 WOH Tree 5F 

Lonsyy 

tw 

- 484 = 

IRR 

ER 

En RR TT

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.

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

Mario Polozzolo,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003647

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: October 4, 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

Mario Polozzolo

37904 Lakeshore

Harrison , MI 48095

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

Mario Polozzolo,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003647

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: October 4, 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.

Page 1

GRETCHEN WHITMER 

GOVERNOR 

JUL 11 2024 

STATE OF MICHIGAN 

LANSING 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

DIRECTOR 

TAX APPEAL PETITION FORM 

NON-PROPERTY TAX 

vou may be held in default. 

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, 

Section 1: Petitioner’s Contact Information 

Telephone Number 

SPL-919-76 

0° 

First Naine 

MI. 

“1 Name/Gompany Name 

| 

VY) AQ ty 

HE 

loazz > 

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

237904 

Lakeshore 

City or Town 

— 

State 

ZIP Code 

ofp PL. 

lwp 

(AYE 

9015 

» 

Fax Number 

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

Section 2: Petitioner’s Adlorneyinitistized Representative’s Contact Information 

First Name 

Last Name 

i 

Firm Name (if any) 

i 

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

City or Town 

State 

ZIP Code 

Fax Number 

Telephone Number 

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

Section 3: Explain the Reason for this Appeal 

i 

Coir. 

b> 

Tor 

Lay hat yoo 

Seporlec 

lod 

sma 

ost

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

Section 4: Assessment Information 

DIRECTOR 

Type of Tax Being Assessed: 

Assess mE: 

cles 

VR 

SA3 = 

Check all that are being appealed: 

Pr T= 

¢ Z > 2 2 3 

Tax 

Interest 

Penalty 

[J Refund of taxes paid in the amount of $ 

Check what action prompted this appeal: (Check one) 

Final Assessment (Final Bill for Taxes Due) 

[] Notice of Intent to Assess (Bill for Taxes Due) 

[] Letter Denying or Adjusting Refund 

[J other 

If “other,” explain: 

List the Amounts being levied: 

List the refund sought, if any: 

Pd 

Tax 

y. 

! 5 

Interest 

Penalty 

List your Contentions: 

Tax 

Interest 

Penalty 

Fee Information 

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

Signature *required 

Petitioner 

or, 

Attorney/Authori: 

i] 

el 

tative’s Sj 

nature: 

” 

L 

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Page 3

Mr. Mario Palazzolo 

622 Sunningdale Dr 

Grosse Pt Wds, Mi 48236 

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611 WOH Tree 5F 

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