Order Michigan Supreme Court
Lansing, Michigan
September 25, 2013 Robert P. Young, Jr.,
Chief Justice
Michael F. Cavanagh
Stephen J. Markman
146962 & (46) Mary Beth Kelly
Brian K. Zahra
Bridget M. McCormack
David F. Viviano,
FORD MOTOR COMPANY, Justices
Plaintiff-Appellant,
v SC: 146962
COA: 306820
Court of Claims: 06-000182-MT
DEPARTMENT OF TREASURY,
Defendant-Appellee.
_________________________________________/
On order of the Court, the application for leave to appeal the February 26, 2013
judgment of the Court of Appeals is considered, and it is GRANTED. The parties shall
include among the issues to be briefed: (1) whether the plaintiff taxpayer’s response to
the defendant Department of Treasury’s August 3, 2005 audit determination letter – in
light of events and communications that preceded that response, including information
provided to the defendant by the plaintiff and the contents of the defendant’s Audit
Report of Findings – was a “petition . . . for refund” or “claim for refund” for purposes of
the calculation of overpayment interest under MCL 205.30, and (2) alternatively, whether
the plaintiff’s November 17, 2005 request for an informal conference with the defendant,
in spite of its later withdrawal of that request, was such a petition or claim. The motion
for peremptory reversal is DENIED.
The Taxation Section of the State Bar of Michigan is invited to file a brief amicus
curiae. Other persons or groups interested in the determination of the issues presented in
this case may move the Court for permission to file briefs amicus curiae.
I, Larry S. Royster, Clerk of the Michigan Supreme Court, certify that the
foregoing is a true and complete copy of the order entered at the direction of the Court.
September 25, 2013
s0918
Clerk