PIC Maintenance, Inc. v. Department of Treasury

Petitioner, P.I.C. Maintenance, Inc., appeals as of right the order of the Michigan Tax Tribunal granting the motion by respondent, the Department of Treasury, for summary disposition. The Tax Tribunal dismissed the petition because petitioner failed to timely appeal respondent’s final assessments. The Tax Tribunal also found that petitioner had failed to state a claim on which relief can be granted. We affirm.

I. BASIC FACTS AND PROCEDURAL HISTORY

This case stems from a July 16, 2007, determination by the Michigan Unemployment Insurance Agency (UIA) that petitioner had employed several workers…