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 PositionPDF
The Taxation Section has adopted a formal position in support of Michigan adopting an Offer-In-CompromisePDF policy and HB 4555 reflects the Taxation Section's suggested approach to such a policy.