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Lawrence v. Department of Treasury
Citations: 341 N.W.2d 200; 128 Mich. App. 741Docket: Docket 64663
Court: Michigan Court of Appeals; September 14, 1983; Michigan; State Appellate Court
Petitioner Walter J. Lawrence appealed a dismissal by the Michigan Tax Tribunal regarding his request for a tax refund in a nonproperty tax appeal. During the process, he received a notice for a prehearing conference scheduled for May 12, 1982, which he contested, arguing it was improperly scheduled under Tax Tribunal rule 249, as no formal tribunal order had authorized it. Lawrence returned a blank prehearing statement and filed objections, asserting that the conference should be quashed. The chief clerk of the tribunal responded, asserting that the notice was considered an official order. Despite this, Lawrence did not submit a completed prehearing statement and left the conference after reiterating his objections. The Department of Treasury's counsel moved to dismiss due to Lawrence's non-participation, which was granted by the presiding judge. The court found that a formal written order from a tribunal judge was not necessary to initiate prehearing procedures; a notice from the chief clerk sufficed. The court noted that while discovery rules in nonproperty tax appeals do not apply unless ordered by the tribunal, Lawrence failed to request such permission. Consequently, the court ruled that Lawrence suffered no prejudice from the prehearing conference, and his failure to participate warranted dismissal under tribunal rules. The appellate court affirmed the dismissal.