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TOAZ v. DEP'T OF TREASURY

Docket No. 275784.

760 N.W.2d 325 (2008)

280 Mich. App. 457

TOAZ v. DEP'T OF TREASURY.

Court of Appeals of Michigan.

Decided July 1, 2008.

Approved for Publication August 26, 2008, at 9:05 a.m.

Attorney(s) appearing for the Case

Michigan State University College of Law Tax Clinic (by Andrew S. Campbell), East Lansing, for the petitioner.

Michael A. Cox, Attorney General, B. Eric Restuccia, Solicitor General, and Bradley K. Morton, Assistant Attorney General, for the respondent.

Before: OWENS, P.J., and METER and SCHUETTE, JJ.

PER CURIAM.

In this income tax dispute, petitioner appeals as of right from the Tax Tribunal's order granting summary disposition in favor of respondent. The Tax Tribunal determined that it lacked jurisdiction to consider petitioner's tax assessment challenge because she failed to pay the uncontested portion of the assessment as required by MCL 205.22. We affirm.

I. FACTS

On March 14, 2006, respondent...

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