Taxation Section: Public Policy

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Public Policy Developments

Other

Taxation Section submissions to the Judicial Crossroads Task Force regarding the Business Impact Committee PDF
Amicus Curiae Brief in General Motors Corporation v. Department of Treasury, State of Michigan PDF
Michigan Corporate Income Tax Act PDF
2010 Estate Planning Considerations: March 1, 2010 letter to Congress PDF regarding 2010 estate planning uncertainty
Taxation Section Motion for Leave to Appeal and Brief Amicus Curiae (Klooster v. City of Charlevoix); due to file size, the brief has been separated into 3 parts
- Motion PDF
- Brief (part 1) PDF
- Brief (part 2) PDF
- Brief (part 3) PDF
- Position PDF
Tax Tribunal Reform PDF
The Taxation Section has recommended that the Tax Tribunal be modified so that its judges are not selected through only a political process without proper oversight (along with its resulting political pressures), and all judges should have BOTH legal and tax backgrounds. Toward this end, the statutory language set forth below is recommended. An advisory board with some members who are not attorneys is recommended to assist with judge selection. View the Entire Position PDF
The Taxation Section has adopted a formal position in support of Michigan adopting an Offer-In-Compromise PDF policy and HB 4555 reflects the Taxation Section's suggested approach to such a policy.