2005 House Bill 5359 / 2006 Public Act 9

Expand taxpayers rights in “informal audit conference”

Introduced in the House

Oct. 25, 2005

Introduced by Rep. Judy Emmons (R-70)

To establish a procedure for allowing a taxpayer who is in an “informal conference” process with the Department of Treasury regarding a tax dispute to pay the contested amount but still continue to dispute this and seek a refund within the informal conference process.

Referred to the Committee on Tax Policy

Nov. 30, 2005

Reported without amendment

With the recommendation that the substitute (H-1) be adopted and that the bill then pass.

Dec. 6, 2005

Substitute offered

To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.

The substitute passed by voice vote

Passed in the House 105 to 0 (details)

To establish a procedure for allowing a taxpayer who is in an “informal conference” process with the Department of Treasury regarding a tax dispute to pay the contested amount but still continue to dispute this and seek a refund within the informal conference process.

Received in the Senate

Dec. 7, 2005

Referred to the Committee on Finance

Jan. 19, 2006

Reported without amendment

With the recommendation that the substitute (S-1) be adopted and that the bill then pass.

Substitute offered

To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.

The substitute passed by voice vote

Passed in the Senate 37 to 0 (details)

To establish a procedure for allowing a taxpayer who is in an “informal conference” process with the Department of Treasury regarding a tax dispute to pay the contested amount but still continue to dispute this and seek a refund within the informal conference process.

Received in the House

Jan. 19, 2006

Jan. 24, 2006

Passed in the House 106 to 0 (details)

To concur with the Senate-passed version of the bill.

Signed by Gov. Jennifer Granholm

Feb. 3, 2006