Henderson v. Department of Treasury

Petitioner, a resident of the state of Florida, appeals by right the final opinion and judgment of the Michigan Tax Tribunal (MTT) granting respondent summary disposition and holding petitioner responsible for taxes under Michigan’s former Single Business Tax Act, former MCL 208.1 et seq.1 For the reasons set forth in this opinion, we affirm.

I. BACKGROUND

A bill for taxes due, also referred to as the notice of intent to assess (the Notice), was issued by respondent *4to petitioner on October 18, 2011. The Notice alleged that petitioner was liable under the act for taxes in the amount of…