Mich. Admin. Code R 205.1011 — Informal conference; referee recommendation; decision and order of

treasurer following informal conference.
Rule 11. (1) After reviewing the testimony, evidence, comments, and, if applicable,
written submissions at an informal conf erence, the referee shall prepare a written
recommendation to the treasurer.
(2) The treasurer or an authorized representative of the treasurer shall review the
recommendation and shall issue a written decision and order of determination. In the
written decision and order of determination, the treasurer, or an authorized representative
of the treasurer, shall do either of the following:
(a) Accept the recommendation of the referee.
(b) Reject the recommendation of the referee, in whole or part, wit h a written
rebuttal explanation of the reasons for rejecting the recommendation of the referee.
(3) The decision and order of determination shall contain a statement of the reasons
and authority for the decision and shall assess the tax, interest, and penalty found to be
due and payable. The decision and order of determination shall be limited to the subject
of the informal conference. Neither the taxpayer nor the department representative shall
be provided an opportunity to review the recommendation of the referee and to file
objections to the recommendation in advance of the issuance of the decision and order of
determination by the treasurer or an authorized representative of the treasurer. There
shall not be a rehearing of a decision and order of determination.
(4) The department shall send, to the taxpayer, by certified mail if the taxpayer is not
represented, or by first -class mail if the taxpayer is represented in the dispute, a copy of
the recommendation, the decision and order of determinat ion, and, if applicable, the
rebuttal explanation. If a taxpayer is represented in the informal conference, the
department shall send, by certified mail, to the taxpayer representative, a copy of the
recommendation, the decision and order of determination , and, if applicable, the rebuttal
explanation.
(5) If the decision and order of determination affirms an intent to assess in whole or
in part, the decision and order of determination must state that a notice of final
assessment will be issued. The not ice of final assessment must include a statement
advising the taxpayer of the right to appeal . If the decision and order of determination
confirms the denial of a refund, in whole or in part, the decision and order of
determination must include a statemen t advising the taxpayer of the right to appeal. A
decision and order of determination addressing audit refunds must include a statement
advising the taxpayer of the right to appeal.