Garfield Mart Inc v. Department of Treasury

STATE OF MICHIGAN COURT OF APPEALS GARFIELD MART, INC., FOR PUBLICATION August 8, 2017 Petitioner-Appellant, 9:05 a.m. v No. 333094 Tax Tribunal DEPARTMENT OF TREASURY, LC No. 14-005162-R Respondent-Appellee. Before: CAVANAGH, P.J., and METER and M. J. KELLY, JJ. PER CURIAM. Respondent, Michigan Department of Treasury, conducted an audit of petitioner, Garfield Mart, Inc.’s, sales tax return for tax years 2007 through 2011. As a result of the audit, the Department discovered that Garfield Mart had under-reported its sales resulting in a tax deficiency, and the Department issued Garfield Mart…