Mich. Admin. Code R 205.1010 — Informal conference generally

Rule 10. (1) The purpose of the informal conference is to informally discuss the
positions of the parties, more thoroughly narrow the issues that may not be capable of
resolution at this level, and present arguments to the referee in support of the parties'
positions, to permit the referee to make a recommendation to the treasurer.
(2) The informal conference is not a contested case proceeding and is not subject to
the provisions of the administrative procedures act of 1969, 1969 PA 306, MCL 24.201
to 24.328. The provisions of the open meetings act, 1976 PA 267, MCL 15.261 to 15.275
do not apply.

(3) The department shall provide the taxpayer or taxpaye r representative a written
notice of the assignment of the informal conference to a referee.
(4) The department shall provide written notice of the time and place of the informal
conference by certified mail. The department shall provide the notice not less than 20
days before the informal conference. The notice shall specify whether the conference
will address a notice of intent to assess, a notice of denial of refund, or a notice of audit
refund, the type of tax, and the tax period that is the subjec t of the informal conference.
The department shall explain the nature of the informal conference and advise that the
final determination will be made by the treasurer.
(5) At the beginning of the informal conference, the referee shall ascertain whether
any portion of the tax dispute has been resolved. If the parties resolve any portion of the
tax dispute at any time after the tax dispute has been assigned to a referee, but before the
treasurer has issued a decision and order, the parties shall notify th e referee assigned to
conduct the informal conference.
(6) The referee shall conduct the informal conference in an informal manner that
facilitates the exchange of information needed to review and, where applicable, to resolve
the tax dispute. The referee shall hear and receive testimony. Generally, testimony is not
taken under oath, although matters alleged as fact may be submitted in the form of
affidavits or may be declared to be true under penalties of perjury. The department shall
provide the reasons and authority for the proposed assessment. The parties shall discuss
their respective positions with a view to narrowing the issues and shall present arguments
based upon the law in support of their respective positions.
(7) Instead of attending t he informal conference, the parties may have the dispute
reviewed and resolved based upon a written statement that contains the facts, a discussion
of the law, and the legal arguments that the parties would have presented had they
attended the informal conference. A party that chooses to have a dispute reviewed in this
manner shall so advise the referee as early as possible in advance of the scheduled
informal conference.
(8) A taxpayer may request that an informal conference be conducted by
telecommunications. The department may require an informal conference by
telecommunication, if required for fair and efficient tax administration.
(9) If an informal conference is conducted by telecommunication s, the referee shall
identify all persons, by name and title, and shall ask whether any participant is recording
the informal conference and whether any participant objects to the recording of the
informal conference.
(10) If a taxpayer or taxpayer representative fails to appear at a scheduled informal
conference without permission to change the time, then the referee shall proceed in the
absence of that party and the referee shall prepare a recommendation based upon the
information available.
(11) A formal record of the informal conference is not made. A taxpayer at whose
request the informal conference is being held or the department may make a sound
recording of the informal conference at the recording party's expense. The taxpayer or
department employee who makes the sound recording shall give advance written notice
of not less than 7 days to the opposing party and to the referee. The authorization to
make a sound recording of the informal conference does not include authorization to
make a video recording.