Tax Resources

General Sources of IRS Information

• IRS Freedom of Information Act (FOIA) Site
• Understanding your IRS Notice
• IRS Circular 230
• Rules Governing Practice Before the IRS (IRM 1.25.1)
• Authority Granted by Form 2848 - IRM 5.1.23.3.2.1 (12-13-2011)
• Taxpayer Advocate Service (Detroit) Directory
• Federal and State Agency Contact List

Federal Innocent Spouse Relief 

Code: IRC §6015

Federal Forms:

• IRS Form 8857 - Request for Innocent Spouse Relief

References:

• Innocent Spouse Relief (IRS Pub 971)

• IRM: §25.15

• Rev. Proc. 2013-34

Michigan Taxation

Michigan & Local Forms (Alphabetical)

• Estimation of State Tax Paid - Addendum
• Michigan Financial Standards (Link to MDOTr)
• Michigan Collection Alternatives Overview
• Power of Attorney - CIty of Lansing
• Power of Attorney - City of Detroit
• CIS Category Detail Sheet

MI Home Heating Credit

• General Information about the Michigan Home Heating Credit
• Home Heating Credit (MI-1040CR-7) Checklist

MI Homestead Property Tax Exemption

• Denial/Adjustment of Homestead Property Tax Exemption
• Informal Conference Procedures 

MI Poverty Exemption

• STC Bulletin 6 of 2017 (Exemption of Principle Residence by Reason of Poverty)
• Form 4988 - Poverty Exemption Affidavit

MI Disabled Veteran Exemption

• Assessors Authority to Grant the Disabled Veterans Exemption
• Bulletin 22 of 2013 – P.A. 161 Disabled Veterans Exemption
• Disabled Veterans Exemption - Selling of the Veteran's Property - March 27, 2014
• Disabled Veterans Exemption FAQ (Updated February 2018)
• Disabled Veterans Reminded to Contact Local Municipality to Qualify for Property Tax Exemption
• Form 5107, STC Affidavit for Disabled Veterans Exemption
• Notice of Disabled Veterans Eligibility Requirements
• PA 161 of 2013, Disabled Veterans Exemption
• STC Additional Guidance for Disabled Veterans Exemption

Michigan Innocent Spouse

RAB 2000-9 - Individual Income Tax--Relief From Joint and Several Liability on Joint Returns (Formerly Innocent Spouse Relief)

Michigan Non-obligated Spouse (injured spouse)

• Michigan Non-obligated Spouse

MI Principle Residence Exemption

• Principle Residence Exemption Program Details
• Denial of Principle Residence Exemption
• Informal Conference Procedures 

References:

General Sources of Michigan Information

• Michigan Rules of Professional Conduct
• Treasury's Contacts Site (website)
• Michigan Taxpayer Advocate (website)
• Michigan Taxpayer Rights Handbook (website)

Michigan Tax Collection and Payment Forms

• Request for EFT (updated 3/14/22)

• MTT Rules of Practice & Procedure;
• Michigan Revenue Act, MCL 205.1 et seq.

City of Lansing

• Lansing POA Form (PDF)
• Nonresident Alien Letter to City of Lansing (Word)