Michigan · Regulations
R 205.1001 to 205.1013 — Taxpayers Bill of Rights
17 sections
17 sections
- R 205.1001R 205.1001 Definitions.
- R 205.1002R 205.1002 Standards for treatment of public by department employees and representatives.
- R 205.1003R 205.1003 Confidentiality of information.
- R 205.1004R 205.1004 Confidentiality of information; exceptions to disclosure prohibition.
- R 205.1005R 205.1005 Representation before department.
- R 205.1006R 205.1006 Rescinded.Repealed
- R 205.1006aR 205.1006a Implied authorization for disclosure of confidential information to third parties.
- R 205.1006bR 205.1006b Written authorization by taxpayer for representative to represent taxpayer in communications with department.
- R 205.1006cR 205.1006c Requesting copies of letters and notices with respect to tax dispute.
- R 205.1006dR 205.1006d Discussing return information with preparer of return.
- R 205.1007R 205.1007 Disclosure officer; delegation of authority.
- R 205.1008R 205.1008 Right to informal conference; request requirements for informal conference; acknowledgment.
- R 205.1009R 205.1009 Time and place of informal conference; requests to change time.
- R 205.1010R 205.1010 Informal conference generally.
- R 205.1011R 205.1011 Informal conference; referee recommendation; decision and order of treasurer following informal conference.
- R 205.1012R 205.1012 Taxpayer negligence determination; burden of proof; examples of negligence; examples of reasonable cause for waiving negligence penalty.
- R 205.1013R 205.1013 Failure to file or pay penalty; waiver of penalty; reasonable cause for failure to file or pay.