Solar Atmospheres Of Michigan Inc Petitioner Vs. Michigan Department Of Treasury Respondent

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

Solar Atmospheres of Michigan Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 26-000876

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: September 11, 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.

Page 1

RECEIVED 

Ws 

PRITCHARD, BIELER, 

J 

75 Y, 

GRUVER © WILLISON, P.C. 

Ya Y 

MICHIGAN TAX TRIBUNAL 

1 

= 

©" 

Business Consultants & Certified Public Accountants 

August 19, 2026 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: Motion to Withdraw Appeal; MTT Docket No. 

26-000876 

To Whom it May Concern: 

This letter is in regard to Solar Atmospheres of Michigan, Inc., Petitioner v. Michigan Department 

of Treasury, Respondent, MTT Docket No.: 26-000876. Please find enclosed Petitioner’s Motion 

to Withdraw Appeal along with the certification of proof of service on Respondent. 

If you have any questions, please do not hesitate to contact me at rpritchard@pbgw.com. 

Sincerely, 

PRITCHARD, 

R, GRUVER & WILLISON, P.C. 

Robert W. Pritchard 

RWP/ajp

Page 2

goa 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Solar Atmospheres of Michigan, Inc. 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000876 

Michigan Department of Treasury 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

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

2. 

Good cause exists to grant withdrawal because: 

Respondent has corrected the issue that was the subject of this appeal, and, as a result, 

the appeal is no longer necessary. 

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_ 

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

motion with the Tribunal. 

| am 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 

petitiol 

| sl 

ant 

Respondent the opportunity to object to this withdrawal. 

Roger LJ, Vaurcuaed 

Party/Representative (sign here) 

Print name of person signing 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the

Page 3

Pritchard Bieler Gruver & 

Willison PC 

590 Bethlehem Pike Suite A 

Colmar PA 18915 

9214 8902 9562 6590 

1621 9169 37 

MICHIGAN TAX TRIBUNAL 

PO BOX 30232 

LANSING MI 48909

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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

Solar Atmospheres of Michigan Inc,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-000876

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: August 19, 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. 26-000876

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

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

PRITCHARD, BIELER, 

#25" 

GRUVER ~~ WILLISON, P.C. 

ose 

Business Consultants & Certified Public Accountants 

—_ 

a 

iy 

April 21, 2026 

Michigan Department of Treasury 

Collection Services Bureau 

P.O. Box 30199 

Lansing, MI 48909 

Re: Solar Atmospheres of Michigan, Inc. 

Form: FY2024 MI Composite Individual Income Tax 

Return 

EIN #: 88-2933864 

MI Account #802876672 

Dear Michigan Department of Treasury Representative: 

This letter is in response to the Michigan Bill for Taxes Due Intent to Assess, dated October 28, 

2025 and Michigan Bill for Taxes Due Final Assessment, dated March 26, 2026. Notice is in 

reference to Account #6672-1005504230 and Letter IDs 100014271885 and 100015417764. A 

copy of the notices are included and a Michigan 151 Authorized Representative Declaration 

(Power of Attorney) is already on file with the Department. Please note that the Michigan 

Composite Return has included the Michigan Account #802876672 and not the Federal EIN of 

#88-2933864. 

Taxpayer made payment of the tax due for $38,101 with Check #002604, dated April 8, 2025, for 

$38,101. Please see attached for a copy of the front and back of the cancelled check. 

Taxpayer also made payment for estimated tax for 2025 with Check #002605, dated April 8, 2025. 

Please see attached for a copy of the front and back of the cancelled check. 

Taxpayer respectfully requests that payment for $38,101 be applied to tax year 2024 for the balance 

due on the Michigan Composite Return. Taxpayer also respectfully requests review of estimated 

tax payment of $38,120 for correct application to tax year 2025. 

Thank you in advance for your time and cooperation in this matter. 

Sincerely, 

r= 

Robert W. Pritchard 

590 Bethlehem Pike, Suite A, Colmar, PA 18915 

Phone: 215-997-6700 

+ Fax: 215-997-7208 

+ www.pbgw.com

Page 2

Michigan Department of Treasury 

Issued under authority of Public Act 122 of 1941. 

151 (Rev. 11-21) 

Authorized Representative Declaration (Power of Attorney) 

Detailed instructions on page 2. 

NOTE: All information designated as “required” must be supplied for this authorization to be effective. Use Part 2 to revoke previous 

authorizations in total or in part. To add a new representative Part 3 must be completed along with at least one box from Parts 4 or 5. 

PART 1: TAXPAYER OR DEBTOR INFORMATION 

Taxpayer's Name (Required) If a business, include any DBA, trade or | FEIN, ME or TR Number (Required for business taxes) 

assumed name. If filing joint return, include spouse’s name. 

SOLAR ATMOSPHERES OF MICHIGAN, INC 

88-2933864 

Taxpayer or Business Address (Required) 

Taxpayer's Social Security Number (Required if | Spouse's Social Security Number 

1969 CLEARVIEW ROAD 

no FEIN, ME, or TR Number listed) 

SOUDERTON, PA 18964 

Taxpayer's E-mail Address 

Daytime Telephone Number 

Fax Number 

SUE@SOLARATM.COM 

(215) 721-1502 

PART 2: REVOKE PREVIOUS AUTHORIZATION 

To revoke the authority of your current representative, check the applicable box in this section. 

[l 

1. 

revoke all prior authorizations. 

1 will represent myself. 

OJ 2. 

| revoke prior authorizations in the matter(s) listed here: 

| Tax Type(s), Debt Type, or Fee 

Tax Year(s)/Period(s) 

3. 

1 revoke prior authorizations directing Treasury to send 

| Tax Type(s) 

Tax Year(s)/Period(s) 

copies to my representative for dispute(s) listed here: 

PART 3: REPRESENTATIVE APPOINTMENT 

Your representative may be an entity or an individual. If you designate an entity you must also provide an individual as a contact. If no start date is 

indicated the authorization is effective as of the date this form is signed. If no expiration date is indicated the authorization is effective until revoked. 

Authorized Representative’s Name (Required) 

Contact Name (Required if an entity is named) 

PRITCHARD,BIELER,GRUVER & WILLISON PC| 

JOHN BELO 

Authorized Representative’s Address (Required) 

Telephone Number (Required) 

Fax Number 

590 BETHLEHEM PIKE 

(215) 977-7274 

(215) 997-7208 

SUITE A 

‘Authorization Start Date (mm/dd/yyyy) 

‘Authorization Expiration Date (mm/ddiyyyy) 

COLMAR, PA 18915 

Authorized Representative’s E-mail Address 

JBELO@PBGW.COM 

PART 4: TYPE OF AUTHORITY 

If you check a box, you authorize your representative to act in that capacity. 

1. Receive and inspect oral or written confidential information (upon request only). (To have your representative receive copies of all 

future letters and notices involving a tax dispute [other than City Income tax], you must complete Part 5.) 

X 2. Make oral or written presentation of fact or argument. 

You may restrict authority in boxes 1-4 to a specific matter. (Not required.) 

Tax Type(s), Debt Type or Fee 

Year(s)/Period(s) 

OJ 3. Sign returns. 

| 4. Enter into agreements. 

PART 5: REQUEST COPIES OF LETTERS AND NOTICES REGARDING A TAX DISPUTE (other than City Income Tax 

By checking this box, you are directing Treasury to send a | Tax Type 

Tax Year/Period 

copy of all future notices and letters involving a particular 

| INCOME 

2023-2026 

tax dispute to your representative named in Part 3 under 

[Tax Type 

Tax Year/Period 

section 8 of the Revenue Act (MCL 205.8). Enter the 

tax (income tax, sales tax, use tax, etc.) and year(s) or 

: 

period(s) in the fields at right. (Tax and year(s) or period(s) | Tx Type 

Tax Year/Period 

are both required if this box is checked.) 

PART\6: TAXPAYER OR DEBTOR AUTHORIZATION 

By signing this form, 

| 

authdrize Treasury to communicate with my representative consistent with the authority granted. 

24 

coe 

Sighature (Reqijed) i 

( 

Print Name (Required) 

Title (Required 

if a business) 

| Date (Required) 

(Ny 

& vy 

WILLIAM R. JONES 

OWNER 

ulus” 

Spouse's Signature 

Print Name 

Title 

Date (Required if spouse signs) 

TREASURY USE ONLY 

Division Name 

Reviewer Initials 

[J Accepted 

[] Rejected

Page 3

Michigan 

Department of Treasury 

8001 (Rev. 03-22), Page 1 

Final Assessment 

issued under authority of PA. 122 of 1941, as amended 

SOLAR ATMOSPHERES OF MICHIGAN 

1969 CLEARVIEW RD

Page 4

Mit

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

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

SOLAR ATMOSPHERES OF MICHIGAN, INC.

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

1969 CLEARVIEW RD

City or Town

SOUDERTON

State

Pennsylvania

ZIP Code

18964

Telephone Number

2157211502

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

rpritchard@pbgw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Robert

M.I.

Last Name

Pritchard

Firm Name (if any)

Pritchard, Bieler, Gruver, & Willison, P.C.

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

590 Bethlehem Pike

City or Town

Colmar

State

Pennsylvania

ZIP Code

18915

Telephone Number

2159976700

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

rpritchard@pbgw.com

 

Section 3: Issue 

Please designate one: 

Non-Property 

 

Section 7: Assessment Information

Type of Tax Assessment(s):

MICHIGAN INDIVIDUAL INCOME TAX, IMPOSED UNDER PART 1 OF THE 

INCOME TAX ACT OF 1967, MCL. 206.1 ET. SEQ FOR TAX YEAR 2024

Assessment Number(s):

1889708

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Check all that is being appealed: 

Tax

Interest

Check what action prompted this appeal:

Final Assessment

If “other,” please explain:

 

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/ Robert Pritchard

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051285024040

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.

Page 1

Business Consultants & Certified Public Accountants 

= 

April 21, 2026 

Michigan Department of Treasury 

Collection Services Bureau 

P.O. Box 30199 

Lansing, MI 48909 

Re: Solar Atmospheres of Michigan, Inc. 

Form: FY 2024 MI Composite Individual Income Tax 

Return 

EIN #: 

MI Account 

Dear Michigan Department of Treasury Representative: 

This letter is in response to the Michigan Bill for Taxes Due Intent to Assess, dated October 28, 

2025 and Michigan Bill for Taxes Due Final Assessment, dated March 26, 2026. Notice is in 

reference to Account 

and Letter IDs 100014271885 and 100015417764. A 

copy of the notices are included and a Michigan 151 Authorized Representative Declaration 

(Power of Attorney) is already on file with the Department. Please note that the Michigan 

Composite Return has included the Michigan Account [JBI 

2nd not the Federal EIN of 

Taxpayer made payment of the tax due for $38,101 with Check #002604, dated April 8, 2025, for 

$38,101. Please see attached for a copy of the front and back of the cancelled check. 

Taxpayer also made payment for estimated tax for 2025 with Check #002605, dated April 8, 2025. 

Please see attached for a copy of the front and back of the cancelled check. 

Taxpayer respectfully requests that payment for $38,101 be applied to tax year 2024 for the balance 

due on the Michigan Composite Return. Taxpayer also respectfully requests review of estimated 

tax payment of $38,120 for correct application to tax year 2025. 

Thank you in advance for your time and cooperation in this matter. 

Sincerely, 

r= 

Robert W. Pritchard 

590 Bethlehem Pike, Suite A, Colmar, PA 18915 

Phone: 215-997-6700 

+ Fax: 215-997-7208 

+ www.pbgw.com 

/ 

PRITCHARD, BIELER, 

LE 

GRUVER ~~ WILLISON, P.C. 

Cdr 

J 

Vv 

Ad 

Ww 

I=

Page 2

Michigan Department of Treasury 

Issued under authority of Public Act 122 of 1941. 

151 (Rev. 11-21) 

Authorized Representative Declaration (Power of Attorney) 

Detailed instructions on page 2. 

NOTE: All information designated as “required” must be supplied for this authorization to be effective. Use Part 2 to revoke previous 

authorizations in total or in part. To add a new representative Part 3 must be completed along with at least one box from Parts 4 or 5. 

PART 1: TAXPAYER OR DEBTOR INFORMATION 

Taxpayer's Name (Required) If a business, include any DBA, trade or 

| FEIN, ME or TR Number (Required for business taxes) 

assumed name. If filing joint retumn, include spouse's name. 

SOLAR ATMOSPHERES OF MICHIGAN, INC 

[ 

Taxpayer or Business Address (Required) 

Taxpayer's Social Security Number (Required if | Spouse's Social Security Number 

1969 CLEARVIEW ROAD 

no FEIN, ME, or TR Number listed) 

SOUDERTON, PA 18964 

Taxpayer's E-mail Address 

Daytime Telephone Number 

Fax Number 

SUE@SOLARATM.COM 

(215) 721-1502 

PART 2: REVOKE PREVIOUS AUTHORIZATION 

To revoke the authority of your current representative, check the applicable box in this section. 

[l 

1. 

revoke all prior authorizations. 

1 will represent myself. 

OJ 2. 

| revoke prior authorizations in the matter(s) listed here: 

| Tax Type(s), Debt Type, or Fee 

Tax Year(s)/Period(s) 

3. 

1 revoke prior authorizations directing Treasury to send 

| Tax Type(s) 

Tax Year(s)/Period(s) 

copies to my representative for dispute(s) listed here: 

PART 3: REPRESENTATIVE APPOINTMENT 

Your representative may be an entity or an individual. If you designate an entity you must also provide an individual as a contact. If no start date is 

indicated the authorization is effective as of the date this form is signed. If no expiration date is indicated the authorization is effective until revoked. 

Authorized Representative’s Name (Required) 

Contact Name (Required if an entity is named) 

PRITCHARD,BIELER,GRUVER & WILLISON PC| 

JOHN BELO 

Authorized Representative’s Address (Required) 

Telephone Number (Required) 

Fax Number 

590 BETHLEHEM PIKE 

(215) 977-7274 

(215) 997-7208 

SUITE A 

‘Authorization Start Date (mm/dd/yyyy) 

Authorization Expiration Date (mm/ddiyyyy) 

COLMAR, PA 18915 

Authorized Representative’s E-mail Address 

JBELO@PBGW.COM 

PART 4: TYPE OF AUTHORITY 

If you check a box, you authorize your representative to act in that capacity. 

1. Receive and inspect oral or written confidential information (upon request only). (To have your representative receive copies of all 

future letters and notices involving a tax dispute [other than City Income tax], you must complete Part 5.) 

X 2. Make oral or written presentation of fact or argument. 

You may restrict authority in boxes 1-4 to a specific matter. (Not required.) 

Tax Type(s), Debt Type or Fee 

Year(s)/Period(s) 

OJ 3. Sign returns. 

J 4. Enter into agreements. 

PART 5: REQUEST COPIES OF LETTERS AND NOTICES REGARDING A TAX DISPUTE (other than City Income Tax| 

By checking this box, you are directing Treasury to senda 

| 18x Type 

Tax Year/Period 

copy of all future notices and letters involving a particular 

| INCOME 

2023-2026 

tax dispute to your representative named in Part 3 under 

[Tax Type 

Tax Year/Period 

section 8 of the Revenue Act (MCL 205.8). Enter the 

tax (income tax, sales tax, use tax, etc.) and year(s) or 

: 

period(s) in the fields at right. (Tax and year(s) or period(s) | Tax Tyre 

Tax Year/Period 

are both required if this box is checked.) 

PART\6: TAXPAYER OR DEBTOR AUTHORIZATION 

By signing 

this form, 

| 

authdrize Treasury to communicate with my representative consistent with the authority granted. 

au 

Come 

Sighature (Req 

d) <7 

( 

Print Name (Required) 

Title (Required if a business) 

| Date (Required) 

{ AJ LY. 

A vy 

WILLIAM R. JONES 

OWNER 

unl 5 

Spouse's Signature 

Print Name 

Title 

Date (Required if spouse signs) 

TREASURY USE ONLY 

Division Name 

Reviewer Initials 

[1 Accepted 

~~ [] Rejected

Page 3

Michigan 

Department of Treasury 

8001 (Rev. 03-22), Page 1 

Final Assessment 

issued under authority of PA. 122 of 1941, as amended 

SOLAR ATMOSPHERES OF MICHIGAN 

1969 CLEARVIEW RD 

SOUDERTON, PA 18964-1021 

Amount Due:

Page 4

Mit

Page 5

Dep

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

Solar Atmospheres of Michigan Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000876

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: June 23, 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.

Page 1

PRITCHARD, BIELER, 

#25" 

GRUVER ~~ WILLISON, P.C. 

ose 

Business Consultants & Certified Public Accountants 

—_ 

a 

iy 

April 21, 2026 

Michigan Department of Treasury 

Collection Services Bureau 

P.O. Box 30199 

Lansing, MI 48909 

Re: Solar Atmospheres of Michigan, Inc. 

Form: FY2024 MI Composite Individual Income Tax 

Return 

EIN #: 88-2933864 

MI Account #802876672 

Dear Michigan Department of Treasury Representative: 

This letter is in response to the Michigan Bill for Taxes Due Intent to Assess, dated October 28, 

2025 and Michigan Bill for Taxes Due Final Assessment, dated March 26, 2026. Notice is in 

reference to Account #6672-1005504230 and Letter IDs 100014271885 and 100015417764. A 

copy of the notices are included and a Michigan 151 Authorized Representative Declaration 

(Power of Attorney) is already on file with the Department. Please note that the Michigan 

Composite Return has included the Michigan Account #802876672 and not the Federal EIN of 

#88-2933864. 

Taxpayer made payment of the tax due for $38,101 with Check #002604, dated April 8, 2025, for 

$38,101. Please see attached for a copy of the front and back of the cancelled check. 

Taxpayer also made payment for estimated tax for 2025 with Check #002605, dated April 8, 2025. 

Please see attached for a copy of the front and back of the cancelled check. 

Taxpayer respectfully requests that payment for $38,101 be applied to tax year 2024 for the balance 

due on the Michigan Composite Return. Taxpayer also respectfully requests review of estimated 

tax payment of $38,120 for correct application to tax year 2025. 

Thank you in advance for your time and cooperation in this matter. 

Sincerely, 

r= 

Robert W. Pritchard 

590 Bethlehem Pike, Suite A, Colmar, PA 18915 

Phone: 215-997-6700 

+ Fax: 215-997-7208 

+ www.pbgw.com

Page 2

Michigan Department of Treasury 

Issued under authority of Public Act 122 of 1941. 

151 (Rev. 11-21) 

Authorized Representative Declaration (Power of Attorney) 

Detailed instructions on page 2. 

NOTE: All information designated as “required” must be supplied for this authorization to be effective. Use Part 2 to revoke previous 

authorizations in total or in part. To add a new representative Part 3 must be completed along with at least one box from Parts 4 or 5. 

PART 1: TAXPAYER OR DEBTOR INFORMATION 

Taxpayer's Name (Required) If a business, include any DBA, trade or | FEIN, ME or TR Number (Required for business taxes) 

assumed name. If filing joint return, include spouse’s name. 

SOLAR ATMOSPHERES OF MICHIGAN, INC 

88-2933864 

Taxpayer or Business Address (Required) 

Taxpayer's Social Security Number (Required if | Spouse's Social Security Number 

1969 CLEARVIEW ROAD 

no FEIN, ME, or TR Number listed) 

SOUDERTON, PA 18964 

Taxpayer's E-mail Address 

Daytime Telephone Number 

Fax Number 

SUE@SOLARATM.COM 

(215) 721-1502 

PART 2: REVOKE PREVIOUS AUTHORIZATION 

To revoke the authority of your current representative, check the applicable box in this section. 

[l 

1. 

revoke all prior authorizations. 

1 will represent myself. 

OJ 2. 

| revoke prior authorizations in the matter(s) listed here: 

| Tax Type(s), Debt Type, or Fee 

Tax Year(s)/Period(s) 

3. 

1 revoke prior authorizations directing Treasury to send 

| Tax Type(s) 

Tax Year(s)/Period(s) 

copies to my representative for dispute(s) listed here: 

PART 3: REPRESENTATIVE APPOINTMENT 

Your representative may be an entity or an individual. If you designate an entity you must also provide an individual as a contact. If no start date is 

indicated the authorization is effective as of the date this form is signed. If no expiration date is indicated the authorization is effective until revoked. 

Authorized Representative’s Name (Required) 

Contact Name (Required if an entity is named) 

PRITCHARD,BIELER,GRUVER & WILLISON PC| 

JOHN BELO 

Authorized Representative’s Address (Required) 

Telephone Number (Required) 

Fax Number 

590 BETHLEHEM PIKE 

(215) 977-7274 

(215) 997-7208 

SUITE A 

‘Authorization Start Date (mm/dd/yyyy) 

‘Authorization Expiration Date (mm/ddiyyyy) 

COLMAR, PA 18915 

Authorized Representative’s E-mail Address 

JBELO@PBGW.COM 

PART 4: TYPE OF AUTHORITY 

If you check a box, you authorize your representative to act in that capacity. 

1. Receive and inspect oral or written confidential information (upon request only). (To have your representative receive copies of all 

future letters and notices involving a tax dispute [other than City Income tax], you must complete Part 5.) 

X 2. Make oral or written presentation of fact or argument. 

You may restrict authority in boxes 1-4 to a specific matter. (Not required.) 

Tax Type(s), Debt Type or Fee 

Year(s)/Period(s) 

OJ 3. Sign returns. 

| 4. Enter into agreements. 

PART 5: REQUEST COPIES OF LETTERS AND NOTICES REGARDING A TAX DISPUTE (other than City Income Tax 

By checking this box, you are directing Treasury to send a | Tax Type 

Tax Year/Period 

copy of all future notices and letters involving a particular 

| INCOME 

2023-2026 

tax dispute to your representative named in Part 3 under 

[Tax Type 

Tax Year/Period 

section 8 of the Revenue Act (MCL 205.8). Enter the 

tax (income tax, sales tax, use tax, etc.) and year(s) or 

: 

period(s) in the fields at right. (Tax and year(s) or period(s) | Tx Type 

Tax Year/Period 

are both required if this box is checked.) 

PART\6: TAXPAYER OR DEBTOR AUTHORIZATION 

By signing this form, 

| 

authdrize Treasury to communicate with my representative consistent with the authority granted. 

24 

coe 

Sighature (Reqijed) i 

( 

Print Name (Required) 

Title (Required 

if a business) 

| Date (Required) 

(Ny 

& vy 

WILLIAM R. JONES 

OWNER 

ulus” 

Spouse's Signature 

Print Name 

Title 

Date (Required if spouse signs) 

TREASURY USE ONLY 

Division Name 

Reviewer Initials 

[J Accepted 

[] Rejected

Page 3

Michigan 

Department of Treasury 

8001 (Rev. 03-22), Page 1 

Final Assessment 

issued under authority of PA. 122 of 1941, as amended 

SOLAR ATMOSPHERES OF MICHIGAN 

1969 CLEARVIEW RD

Page 4

Mit

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

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

SOLAR ATMOSPHERES OF MICHIGAN, INC.

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

1969 CLEARVIEW RD

City or Town

SOUDERTON

State

Pennsylvania

ZIP Code

18964

Telephone Number

2157211502

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

rpritchard@pbgw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Robert

M.I.

Last Name

Pritchard

Firm Name (if any)

Pritchard, Bieler, Gruver, & Willison, P.C.

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

590 Bethlehem Pike

City or Town

Colmar

State

Pennsylvania

ZIP Code

18915

Telephone Number

2159976700

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

rpritchard@pbgw.com

 

Section 3: Issue 

Please designate one: 

Non-Property 

 

Section 7: Assessment Information

Type of Tax Assessment(s):

MICHIGAN INDIVIDUAL INCOME TAX, IMPOSED UNDER PART 1 OF THE 

INCOME TAX ACT OF 1967, MCL. 206.1 ET. SEQ FOR TAX YEAR 2024

Assessment Number(s):

1889708

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Check all that is being appealed: 

Tax

Interest

Check what action prompted this appeal:

Final Assessment

If “other,” please explain:

 

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/ Robert Pritchard

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051285024040

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.

Page 1

Business Consultants & Certified Public Accountants 

= 

April 21, 2026 

Michigan Department of Treasury 

Collection Services Bureau 

P.O. Box 30199 

Lansing, MI 48909 

Re: Solar Atmospheres of Michigan, Inc. 

Form: FY 2024 MI Composite Individual Income Tax 

Return 

EIN #: 

MI Account 

Dear Michigan Department of Treasury Representative: 

This letter is in response to the Michigan Bill for Taxes Due Intent to Assess, dated October 28, 

2025 and Michigan Bill for Taxes Due Final Assessment, dated March 26, 2026. Notice is in 

reference to Account 

and Letter IDs 100014271885 and 100015417764. A 

copy of the notices are included and a Michigan 151 Authorized Representative Declaration 

(Power of Attorney) is already on file with the Department. Please note that the Michigan 

Composite Return has included the Michigan Account [JBI 

2nd not the Federal EIN of 

Taxpayer made payment of the tax due for $38,101 with Check #002604, dated April 8, 2025, for 

$38,101. Please see attached for a copy of the front and back of the cancelled check. 

Taxpayer also made payment for estimated tax for 2025 with Check #002605, dated April 8, 2025. 

Please see attached for a copy of the front and back of the cancelled check. 

Taxpayer respectfully requests that payment for $38,101 be applied to tax year 2024 for the balance 

due on the Michigan Composite Return. Taxpayer also respectfully requests review of estimated 

tax payment of $38,120 for correct application to tax year 2025. 

Thank you in advance for your time and cooperation in this matter. 

Sincerely, 

r= 

Robert W. Pritchard 

590 Bethlehem Pike, Suite A, Colmar, PA 18915 

Phone: 215-997-6700 

+ Fax: 215-997-7208 

+ www.pbgw.com 

/ 

PRITCHARD, BIELER, 

LE 

GRUVER ~~ WILLISON, P.C. 

Cdr 

J 

Vv 

Ad 

Ww 

I=

Page 2

Michigan Department of Treasury 

Issued under authority of Public Act 122 of 1941. 

151 (Rev. 11-21) 

Authorized Representative Declaration (Power of Attorney) 

Detailed instructions on page 2. 

NOTE: All information designated as “required” must be supplied for this authorization to be effective. Use Part 2 to revoke previous 

authorizations in total or in part. To add a new representative Part 3 must be completed along with at least one box from Parts 4 or 5. 

PART 1: TAXPAYER OR DEBTOR INFORMATION 

Taxpayer's Name (Required) If a business, include any DBA, trade or 

| FEIN, ME or TR Number (Required for business taxes) 

assumed name. If filing joint retumn, include spouse's name. 

SOLAR ATMOSPHERES OF MICHIGAN, INC 

[ 

Taxpayer or Business Address (Required) 

Taxpayer's Social Security Number (Required if | Spouse's Social Security Number 

1969 CLEARVIEW ROAD 

no FEIN, ME, or TR Number listed) 

SOUDERTON, PA 18964 

Taxpayer's E-mail Address 

Daytime Telephone Number 

Fax Number 

SUE@SOLARATM.COM 

(215) 721-1502 

PART 2: REVOKE PREVIOUS AUTHORIZATION 

To revoke the authority of your current representative, check the applicable box in this section. 

[l 

1. 

revoke all prior authorizations. 

1 will represent myself. 

OJ 2. 

| revoke prior authorizations in the matter(s) listed here: 

| Tax Type(s), Debt Type, or Fee 

Tax Year(s)/Period(s) 

3. 

1 revoke prior authorizations directing Treasury to send 

| Tax Type(s) 

Tax Year(s)/Period(s) 

copies to my representative for dispute(s) listed here: 

PART 3: REPRESENTATIVE APPOINTMENT 

Your representative may be an entity or an individual. If you designate an entity you must also provide an individual as a contact. If no start date is 

indicated the authorization is effective as of the date this form is signed. If no expiration date is indicated the authorization is effective until revoked. 

Authorized Representative’s Name (Required) 

Contact Name (Required if an entity is named) 

PRITCHARD,BIELER,GRUVER & WILLISON PC| 

JOHN BELO 

Authorized Representative’s Address (Required) 

Telephone Number (Required) 

Fax Number 

590 BETHLEHEM PIKE 

(215) 977-7274 

(215) 997-7208 

SUITE A 

‘Authorization Start Date (mm/dd/yyyy) 

Authorization Expiration Date (mm/ddiyyyy) 

COLMAR, PA 18915 

Authorized Representative’s E-mail Address 

JBELO@PBGW.COM 

PART 4: TYPE OF AUTHORITY 

If you check a box, you authorize your representative to act in that capacity. 

1. Receive and inspect oral or written confidential information (upon request only). (To have your representative receive copies of all 

future letters and notices involving a tax dispute [other than City Income tax], you must complete Part 5.) 

X 2. Make oral or written presentation of fact or argument. 

You may restrict authority in boxes 1-4 to a specific matter. (Not required.) 

Tax Type(s), Debt Type or Fee 

Year(s)/Period(s) 

OJ 3. Sign returns. 

J 4. Enter into agreements. 

PART 5: REQUEST COPIES OF LETTERS AND NOTICES REGARDING A TAX DISPUTE (other than City Income Tax| 

By checking this box, you are directing Treasury to senda 

| 18x Type 

Tax Year/Period 

copy of all future notices and letters involving a particular 

| INCOME 

2023-2026 

tax dispute to your representative named in Part 3 under 

[Tax Type 

Tax Year/Period 

section 8 of the Revenue Act (MCL 205.8). Enter the 

tax (income tax, sales tax, use tax, etc.) and year(s) or 

: 

period(s) in the fields at right. (Tax and year(s) or period(s) | Tax Tyre 

Tax Year/Period 

are both required if this box is checked.) 

PART\6: TAXPAYER OR DEBTOR AUTHORIZATION 

By signing 

this form, 

| 

authdrize Treasury to communicate with my representative consistent with the authority granted. 

au 

Come 

Sighature (Req 

d) <7 

( 

Print Name (Required) 

Title (Required if a business) 

| Date (Required) 

{ AJ LY. 

A vy 

WILLIAM R. JONES 

OWNER 

unl 5 

Spouse's Signature 

Print Name 

Title 

Date (Required if spouse signs) 

TREASURY USE ONLY 

Division Name 

Reviewer Initials 

[1 Accepted 

~~ [] Rejected

Page 3

Michigan 

Department of Treasury 

8001 (Rev. 03-22), Page 1 

Final Assessment 

issued under authority of PA. 122 of 1941, as amended 

SOLAR ATMOSPHERES OF MICHIGAN 

1969 CLEARVIEW RD 

SOUDERTON, PA 18964-1021 

Amount Due:

Page 4

Mit

Page 5

Dep

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.