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GARFIELD MART, INC. v. DEPT. OF TREASURY

No. 333094.

907 N.W.2d 880 (2017)

320 Mich.App. 628

GARFIELD MART, INC., Petitioner-Appellant, v. DEPARTMENT OF TREASURY, Respondent-Appellee.

Court of Appeals of Michigan.

Decided August 8, 2017, 9:05 a.m.

Attorney(s) appearing for the Case

Bill Schuette , Attorney General, Aaron D. Lindstrom , Solicitor General, Matthew Schneider , Chief Legal Counsel, and James A. Ziehmer , Assistant Attorney General, for the Department of Treasury.

Maurice S. Reisman, PC (by Maurice S. Reisman ), for Garfield Mart, Inc.

Before: Cavanagh, P.J., and Meter and M. J. Kelly, JJ.

Respondent, the 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 underreported its sales, resulting in a tax deficiency. The Department subsequently issued Garfield Mart a Final Assessment...

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