Mich. Admin. Code R 205.1009 — Time and place of informal conference; requests to change time

Rule 9. (1) The department shall set the informal conference at a convenient or
reasonable time and place. This rule establishes general principles for the department to
apply in determining wh ether a particular time and place for an informal conference are

convenient or reasonable. The department shall exercise sound judgment in applying the
principles.
(2) It is reasonable for the time of an informal conference to be set during the regular
business hours of the department and during regular working days of the department.
The regular business hours of the department are 8 a.m. to 5 p.m., Monday through
Friday, except legal holidays or other days that the department is closed.
(3) It is rea sonable for the department to schedule informal conferences throughout
the year without regard to seasonal fluctuations in the businesses of particular taxpayers
or taxpayer representatives. However, the department shall work with taxpayers or
taxpayer re presentatives to try to minimize any adverse effects that may arise in
scheduling an informal conference.
(4) The department shall schedule the place of an informal conference at a location
that is available to the department and that has adequate resour ces for the safe, proper,
and efficient handling of an informal conference. The department’s determination of the
place for an informal conference is based upon the requirements of fair and efficient tax
administration and the availability of conducting t he informal conference by
telecommunications.
(5) The department shall resolve a request by a taxpayer or taxpayer representative
to change the date of an informal conference on a case -by-case basis taking into
consideration all of the following factors:
(a) The availability of conducting the informal conference by telecommunications.
(b) Whether this is the first request to change the time of an informal conference.
(c) The reasonableness of the reasons offered.
(d) Factors that indicate that holding the informal conference could pose an undue
inconvenience to the taxpayer.
(e) Factors that indicate that holding the informal conference would fulfill the
requirements of fair and efficient tax administration.
(6) Nothing in this rule shall be interpreted as precluding the department from
rescheduling an informal conference if it would promote the effective and efficient
conduct of the informal conference. If a taxpayer requests that the informal conference
not be rescheduled, then the depar tment shall consider the request according to the
provisions of subrule (5) of this rule.
(7) If a request to change the time of a scheduled informal conference is denied, then
the informal conference shall be at the time as established by the department.