Grimm v. Department of Treasury

Petitioner appeals as of right the Michigan Tax Tribunal’s order denying the parties’ joint motion to abey and dismissing his petition contesting a final assessment for $1,707,147 of unpaid corporate taxes. The Tax Tribunal ultimately dismissed the petition because it found that the petition was untimely filed. We reverse and remand for further proceedings.1

I. BASIC FACTS

Petitioner is a corporate officer of Affiliated Insurance Agency. On July 1, 2008, respondent, the Michigan *143Department of Treasury, assessed petitioner over a million dollars in unpaid corporate taxes from certain tax periods…