Total Armored Car Service Inc v. Department of Treasury

*405 Following an audit, the Department of Treasury determined that Total Armored Car Services, Inc. (TACS) had underpaid its taxes in three tax years. TACS filed a petition in the Michigan Tax Tribunal (MTT), challenging the department's disallowance of certain deductions and credits and later adding a claim that it should be treated as a lone tax unit rather than *406 as a collective taxpayer. The MTT summarily dismissed the petition. We discern no error in the MTT's judgment and affirm.

I. BACKGROUND

In November 2012, the department conducted an audit of TACS's business tax *278 returns for 2008 through…