Toaz v. Department of Treasury

In this income tax dispute, petitioner appeals as of right from the Tax Tribunal’s order granting summary disposition in favor of respondent. The Tax Tribunal determined that it lacked jurisdiction to consider petitioner’s tax assessment challenge because she failed to pay the uncontested portion of the assessment as required by MCL 205.22. We affirm.

I. FACTS

On March 14, 2006, respondent issued a final assessment of $13,536 to petitioner for income tax owed for tax year 2001. Subsequent penalty and interest charges increased the amount due to $17,881.60. Petitioner disputed that amount.…