Smk LLC v. Department of Treasury ( 2013 )

Order Michigan Supreme Court
Lansing, Michigan
March 27, 2013 Robert P. Young, Jr.,
Chief Justice
146335 & (40)(41) Michael F. Cavanagh
Stephen J. Markman
Mary Beth Kelly
Brian K. Zahra
SMK, LLC, Bridget M. McCormack
Petitioner-Appellee, David F. Viviano,
Justices
v SC: 146335
COA: 306639
Michigan Tax Tribunal No:
00-409504
DEPARTMENT OF TREASURY,
Respondent-Appellant.
____________________________________/
On order of the Court, the motion for immediate consideration is GRANTED.
The application for leave to appeal the October 30, 2012 judgment of the Court of
Appeals is considered, and it is GRANTED. The parties shall address: (1) whether the
running of the 35-day time period in MCL 205.22(1) for an aggrieved taxpayer to file an
appeal in the Tax Tribunal from a final assessment is triggered when the respondent
Department of Treasury complies with the notice provision of MCL 205.28(1)(a), or is
there an additional notice requirement under MCL 205.8 when a taxpayer has filed a
proper written request designating an official representative to receive copies of letters
and notices; and (2) whether the tolling ruling adopted by the Tax Tribunal and the Court
of Appeals is contrary to the finality language of MCL 205.22(4) and (5).
The motion to stay the precedential effect of the published Court of Appeals
opinion, SMK, LLC v Dep’t of Treasury, 298 Mich App 302 (2012), is GRANTED in part
regarding the statutory tolling ruling, but DENIED in part regarding the respondent
Department of Treasury’s compliance with the mandate of MCL 205.8.
We further ORDER that this case be argued and submitted to the Court together
with the case of Fradco, Inc v Dep’t of Treasury (Docket No. 146333), at such future
session of the Court as both cases are ready for submission.
Persons or groups interested in the determination of the issues presented in this
case may move the Court for permission to file briefs amicus curiae.
I, Corbin R. Davis, Clerk of the Michigan Supreme Court, certify that the
foregoing is a true and complete copy of the order entered at the direction of the Court.
March 27, 2013 _________________________________________
s0320 Clerk