Lawrence v. Department of Treasury

Petitioner appeals as of right from an order of the Michigan Tax Tribunal in which the tribunal dismissed petitioner’s action seeking "relief and release of tax refund”.

It is undisputed that the instant case involves a nonproperty tax appeal. During the pendency of petitioner’s action, he received a notice from the Tax Tribunal informing him that a prehearing conference had been scheduled for May 12, 1982. The notice was signed by the tribunal’s chief clerk. Enclosed with the notice was a prehearing statement, which was to be completed and exchanged with the Department of Treasury prior to…