Every year the MACPA State and Local Tax Task Force meets with representatives from the Michigan Department of Treasury to discuss issues pertinent to taxpayers and tax preparers throughout Michigan. The Task Force provides the Department with a list of specific questions a few weeks prior to the meeting. The Department then presents their answers, and the two parties discuss follow-ups over lunch. Proving to be a productive exchange every year, the following are two highlights of Treasury's unofficial guidance on the issues discussed. Full responses to all the practitioners' questions are available on the MACPA's Web site.

Clarification of Letter Rules & Legal Policy Determinations

PA 92 of 2003 requires the Treasury Department to publish bulletins and letter rulings based after August 18, 2000. Currently on the Department’s Web site, there are letter rulings from 2000 and 2002; are these the extent of letter rulings issued since August 18, 2000? In addition, what are the “Legal Policy Determinations” on the same portion of the Web site and how do they relate to letter rulings?

The Letter Rulings available on the Web represent all that have been issued since 2000 – no Letter Rulings were issued in 2001. Letter Rulings issued prior to 2000 have always been published in the Michigan Tax Guide, printed by West publishing.

The Treasurer has made a commitment to increase Treasury’s transparency to taxpayers. One of the first steps in that process is the Legal Policy Determination. These documents are intended to provide guidance to staff on a variety of tax issues and to promote consistent treatment by staff in all tax program areas.

As part of the on-going process, we will review and possibly revise the form and substance of the various kinds of information we provide taxpayers. Obviously this will require consultation with the Attorney General and others to assure that we remain in compliance with the law.

Can the Department provide a current estimate on how long it is taking to respond to correspondence and to process amended returns?

The Strategic Plan calls for the Customer Service Bureau to not exceed a six-month backlog for calendar year 2004 in processing correspondence. We are making every effort to meet this goal, and our ability to do that will depend upon the number of e-filers.

Full responses to all practitioners’ questions are available on the MACPA’s Web site. For more information on the MACPA State & Local Tax Task Force, contact the MACPA Volunteer Services Department at (248) 267-3711 or sward@michcpa.org.

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