Record Finder / 26-002714-TT
Michigan
Rim 4 Group LLC Petitioner Vs. Michigan Department Of Treasury Respondent
- Petitioner
- Rim 4 Group LLC
- Respondent
- Michigan Department Of Treasury
Case overview
- Docket number
- 26-002714-TT
- Status
- Awaiting Proof of Service
- CaseType
- ET Non-Property
- Division
- ET
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 3 | Petition has been verified | PET | 1 | 09/23/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 09/22/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/20/2026 | $250.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Petition with Decision Document.pdfRead complete document text →
Read document text excerpt
Page 1
________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR _____________________________, Petitioner(s) MICHIGAN TAX TRIBUNAL v MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL NON-PROPERTY TAX PETITION 1. Assessment No: ___________________________________________________ 2. The type of tax at issue is 3. This appeal involves issues relating to the (check all that are applicable): ________ Tax ________ Interest ________ Penalty ________ Refund of tax in the amount of $_____________ 4. The action that prompted this appeal is 5. Petitioner’s legal residence or principal office address is: 6. The amounts as assessed are: Tax Interest Penalties 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 RIM 4 GROUP, LLC DCT MICHIGAN DEPARTMENT OF TREASURY 1894306 SALES AND USE TAX X X X DECISION AND ORDER OF DETERMINATION DATED MAY 19, 2026 FROM AN INFORMAL CONFERENCE (COPY ATTACHED AS EXHIBIT A) 6230 NORTH SERVICE DRIVE, WATERFORD, MICHIGAN 48327 $279,000.00 UNKNOWN UNKNOWN
Page 2
MTT Docket No. - --- -- Page 2 of 2 7. Petitioner contends that the assessment should be as follows: $0.00 I Interest $0.00 I Penalties 8. The values in dispute are: Tax Interest Penalties $279,000.00 UNKNOWN UNKNOWN 9. Petitioner requests the following relief (attach additional page if necessary): ________________________ _ FIND THAT THE PURCHASE OF THE AIRCRAFT IS EXEMPT FROM BOTH SALES AND USE TAX PURSUANT TO 10. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): SEE ATTACHED Signature:'cifP""·it-t~A~~orized Representative or, if none, Petitioner: _, / :;.i;.--s<~~I 1-1:(lJ..!.!, _______ / ' Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: STUART LEE SHERMAN Email Address: STUART.SHERMAN @SBCGLOBAL.NET Mailing Address: STUART LEE SHERMAN, PC, 3707 WEST MAPLE ROAD, SUITE 302, BLOOMFIELD HILLS, MICHIGAN 48301 Telephone Number: _2_48_-6_3_1-_49_6_5 ____ ________________ _ Date: JULY 19, 2026
Page 3
1. A 2002 Cessna Model 560 XL aircraft was purchased by RIM 4 Group, LLC on February 26, 2025 for the sole purpose of leasing said airplane to DCT Air, LLC, a Domestic Air Carrier as such term is defined in MCL §205.54x(5)(c) and which is a registered air carrier with the Federal Aviation Administration (FAA). 2. The aircraft was leased to DCT Air, LLC from RIM 4 Group, LLC under an Aircraft Operating Lease Agreement, which provides that DCT Air, LLC is responsible for “all costs, expenses, fees, and charges” for the aircraft. This includes all maintenance costs. 3. On April 21, 2025 the FAA granted RIM 4 Group, LLC a registration certificate for the aircraft. 4. RIM 4 Group, LLC filed Michigan Department of Treasury Form 518 in either late February, 2025 or early March, 2025.
Page 4
Exhibit A
Page 5
STATE OF MICHIGAN DEPARTMENT OF TREASURY DECISION AND ORDER OF DETERMINATION RIM 4 Group LLC Docket No. 2026-0051 Michael Khakham Equalization Tax 6230 N Service Drive Intent to Assess: 1894306 Waterford, MI 48327 Tax Period: 04/2025 The Department, having reviewed the recommendation of the Referee in the above captioned matter, and having been advised in the premises; and It appearing that this recommendation is supported by authority and reasoned opinion, and that the same accordingly be accepted; Now therefore it is ordered and determined that Intent to Assess 1894306 is upheld, as originally determined, for tax in the amount of $279,000.00 and statutory interest. It is further ordered and determined that the Departrnent shall issue a final assessment against you for the tax and interest due. The tax due on this assessment will be subject to the accrual of such additional interest as is provided by 1941 PA 122. The final assessment will provide your appeal rights. DATED: MAY 19, 2026 , Ls 4 od a Sopcan \ fol Regina R. Blough, Admihistrator Hearings Division On Behalf of the State Treasurer ie: Stuart Lee Sherman PC Stuart Sherman 3707 West Maple Rd, Ste. 302 Bloomfield Hills, MI 48301 CERTIFIED MAIL - RETURN RECEIPT REQUESTED
Page 6
STATE OF MICHIGAN DEPARTMENT OF TREASURY RIM 4 Group LLC Docket No. 2026-0051 Michael Khakham Equalization Tax 6230 N Service Drive Intent to Assess: 1894306 Waterford, MI 48327 Tax Period: 04/2025 INFORMAL CONFERENCE RECOMMENDATION An informal conference for this matter took place on April 23, 2026, as scheduled. Michael Khakham and Stuart Sherman appeared by telephone on behalf of RIM 4 Group LLC (“Petitioner”). The Michigan Department of Treasury (“Department”) was represented by Franklin Argentine and Lenise Glanton who appeared by video on behalf of the Department’s Discovery and Tax Enforcement Division. FACTS On April 21, 2025, the Federal Aviation Authority (“FAA”) granted Petitioner a registration certificate for the subject aircraft, a 2002 Cessna model 560XL aircraft, registration # N827JN. The FAA later shared information concerning the registration with the Department. On May 27, 2025, the Department issued a Letter of Inquiry Concerning Aircraft in Michigan. The Department enclosed Forms 4281 and 1989 and requested that Petitioner
Page 7
Do
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.
EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name RIM 4 GROUP, LLC Home Address (No., Street, P.O. Box or Rural Route) 6230 North Service Drive City or Town Waterford State Michigan ZIP Code 48237 Telephone Number 2487553195 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) khakhamm@gmail.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Stuart M.I. Last Name Sherman Firm Name (if any) Stuart Lee Sherman PC Address (No., Street, P.O. Box or Rural Route) 3707 West Maple Road Suite 302 City or Town Bloomfield Hills State Michigan ZIP Code 48301 Telephone Number 2486314965 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) stuart.sherman@sbcglobal.net Section 3: Issue Please designate one: Non-Property Section 7: Assessment Information Type of Tax Assessment(s): Sale and Use Tax Assessment Number(s): 1894306 Check all that is being appealed:
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Tax Interest Penalty Check what action prompted this appeal: Other If “other,” please explain: Decision and Order of Determination 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/ Stuart Lee Sherman Payment Information Amount: 250 Success: True Message: "" Waiver Code: Transaction Number: 26072093908318 Supporting Waiver Documents:
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.
ET_Notice_of_Docket_Number.2026-09-22_11-23-42.pdfRead complete document text →
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 RIM 4 Group LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002714 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: September 22, 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.
Petition with Decision Document.pdfRead complete document text →
Read document text excerpt
Page 1
________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR _____________________________, Petitioner(s) MICHIGAN TAX TRIBUNAL v MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL NON-PROPERTY TAX PETITION 1. Assessment No: ___________________________________________________ 2. The type of tax at issue is 3. This appeal involves issues relating to the (check all that are applicable): ________ Tax ________ Interest ________ Penalty ________ Refund of tax in the amount of $_____________ 4. The action that prompted this appeal is 5. Petitioner’s legal residence or principal office address is: 6. The amounts as assessed are: Tax Interest Penalties 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 RIM 4 GROUP, LLC DCT MICHIGAN DEPARTMENT OF TREASURY 1894306 SALES AND USE TAX X X X DECISION AND ORDER OF DETERMINATION DATED MAY 19, 2026 FROM AN INFORMAL CONFERENCE (COPY ATTACHED AS EXHIBIT A) 6230 NORTH SERVICE DRIVE, WATERFORD, MICHIGAN 48327 $279,000.00 UNKNOWN UNKNOWN
Page 2
MTT Docket No. - --- -- Page 2 of 2 7. Petitioner contends that the assessment should be as follows: $0.00 I Interest $0.00 I Penalties 8. The values in dispute are: Tax Interest Penalties $279,000.00 UNKNOWN UNKNOWN 9. Petitioner requests the following relief (attach additional page if necessary): ________________________ _ FIND THAT THE PURCHASE OF THE AIRCRAFT IS EXEMPT FROM BOTH SALES AND USE TAX PURSUANT TO 10. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): SEE ATTACHED Signature:'cifP""·it-t~A~~orized Representative or, if none, Petitioner: _, / :;.i;.--s<~~I 1-1:(lJ..!.!, _______ / ' Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: STUART LEE SHERMAN Email Address: STUART.SHERMAN @SBCGLOBAL.NET Mailing Address: STUART LEE SHERMAN, PC, 3707 WEST MAPLE ROAD, SUITE 302, BLOOMFIELD HILLS, MICHIGAN 48301 Telephone Number: _2_48_-6_3_1-_49_6_5 ____ ________________ _ Date: JULY 19, 2026
Page 3
1. A 2002 Cessna Model 560 XL aircraft was purchased by RIM 4 Group, LLC on February 26, 2025 for the sole purpose of leasing said airplane to DCT Air, LLC, a Domestic Air Carrier as such term is defined in MCL §205.54x(5)(c) and which is a registered air carrier with the Federal Aviation Administration (FAA). 2. The aircraft was leased to DCT Air, LLC from RIM 4 Group, LLC under an Aircraft Operating Lease Agreement, which provides that DCT Air, LLC is responsible for “all costs, expenses, fees, and charges” for the aircraft. This includes all maintenance costs. 3. On April 21, 2025 the FAA granted RIM 4 Group, LLC a registration certificate for the aircraft. 4. RIM 4 Group, LLC filed Michigan Department of Treasury Form 518 in either late February, 2025 or early March, 2025.
Page 4
Exhibit A
Page 5
STATE OF MICHIGAN DEPARTMENT OF TREASURY DECISION AND ORDER OF DETERMINATION RIM 4 Group LLC Docket No. 2026-0051 Michael Khakham Equalization Tax 6230 N Service Drive Intent to Assess: 1894306 Waterford, MI 48327 Tax Period: 04/2025 The Department, having reviewed the recommendation of the Referee in the above captioned matter, and having been advised in the premises; and It appearing that this recommendation is supported by authority and reasoned opinion, and that the same accordingly be accepted; Now therefore it is ordered and determined that Intent to Assess 1894306 is upheld, as originally determined, for tax in the amount of $279,000.00 and statutory interest. It is further ordered and determined that the Departrnent shall issue a final assessment against you for the tax and interest due. The tax due on this assessment will be subject to the accrual of such additional interest as is provided by 1941 PA 122. The final assessment will provide your appeal rights. DATED: MAY 19, 2026 , Ls 4 od a Sopcan \ fol Regina R. Blough, Admihistrator Hearings Division On Behalf of the State Treasurer ie: Stuart Lee Sherman PC Stuart Sherman 3707 West Maple Rd, Ste. 302 Bloomfield Hills, MI 48301 CERTIFIED MAIL - RETURN RECEIPT REQUESTED
Page 6
STATE OF MICHIGAN DEPARTMENT OF TREASURY RIM 4 Group LLC Docket No. 2026-0051 Michael Khakham Equalization Tax 6230 N Service Drive Intent to Assess: 1894306 Waterford, MI 48327 Tax Period: 04/2025 INFORMAL CONFERENCE RECOMMENDATION An informal conference for this matter took place on April 23, 2026, as scheduled. Michael Khakham and Stuart Sherman appeared by telephone on behalf of RIM 4 Group LLC (“Petitioner”). The Michigan Department of Treasury (“Department”) was represented by Franklin Argentine and Lenise Glanton who appeared by video on behalf of the Department’s Discovery and Tax Enforcement Division. FACTS On April 21, 2025, the Federal Aviation Authority (“FAA”) granted Petitioner a registration certificate for the subject aircraft, a 2002 Cessna model 560XL aircraft, registration # N827JN. The FAA later shared information concerning the registration with the Department. On May 27, 2025, the Department issued a Letter of Inquiry Concerning Aircraft in Michigan. The Department enclosed Forms 4281 and 1989 and requested that Petitioner
Page 7
Do
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.
EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name RIM 4 GROUP, LLC Home Address (No., Street, P.O. Box or Rural Route) 6230 North Service Drive City or Town Waterford State Michigan ZIP Code 48237 Telephone Number 2487553195 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) khakhamm@gmail.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Stuart M.I. Last Name Sherman Firm Name (if any) Stuart Lee Sherman PC Address (No., Street, P.O. Box or Rural Route) 3707 West Maple Road Suite 302 City or Town Bloomfield Hills State Michigan ZIP Code 48301 Telephone Number 2486314965 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) stuart.sherman@sbcglobal.net Section 3: Issue Please designate one: Non-Property Section 7: Assessment Information Type of Tax Assessment(s): Sale and Use Tax Assessment Number(s): 1894306 Check all that is being appealed:
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Tax Interest Penalty Check what action prompted this appeal: Other If “other,” please explain: Decision and Order of Determination 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/ Stuart Lee Sherman Payment Information Amount: 250 Success: True Message: "" Waiver Code: Transaction Number: 26072093908318 Supporting Waiver Documents:
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.