How to Fill Out Michigan Form 5713: Request for Hearing/Informal Conference

Michigan Form 5713 is the Department of Treasury’s Request for Hearing/Informal Conference, and you file it to dispute a state tax assessment or a denied refund. You have 60 days from the date you receive a Bill for Taxes Due (Intent to Assess) or a refund adjustment notice to submit it.¹ Filing the form triggers a free hearing before a neutral Treasury referee, giving you a chance to argue your case before the assessment becomes final.²

When Form 5713 Applies

Two kinds of notice open the door to an informal conference: a Bill for Taxes Due (Intent to Assess) and a letter adjusting or denying a refund claim. Either one starts a 60-day clock.³

You can contest the tax itself, interest, penalties, or a refund the department shrank or denied. The process covers state-administered taxes such as individual income tax, corporate income tax, sales tax, use tax, and withholding tax. It does not cover general property tax, state real estate transfer tax, tobacco products tax, health insurance claims assessments, or city income tax.³

One catch: when you file the request, you also have to pay whatever portion of the liability you’re not disputing. Only the contested amount stays open through the conference.³

Using the form itself is not strictly mandatory. Any written request containing the required information satisfies the statute, but Treasury recommends the form to keep from leaving anything out.²

How to Complete Each Section

Form 5713 is a fillable PDF on the Michigan Department of Treasury website.⁴ It has six parts.

Taxpayer Information

Fill in your name or business name, mailing address, account number, daytime phone, and email. The account number is printed on your notice. For a business dispute, list a contact person who can speak to the details.⁴

Appeal Issues

Check every box that fits: tax, interest, penalty, refund. Enter the dollar amount if you’re claiming a refund. If the dispute came out of an audit, mark the audit box and give the audit period.⁴

Notices in Dispute

List each notice you’re challenging with its date, Intent to Assess number or refund adjustment identifier, tax period start and end dates, and tax type. Attach extra pages if you have more than fits.⁴

Dispute Details

This is the section that carries the case. Two questions: what relief do you want, and why do you deserve it? State the specific dollar adjustment or refund you’re asking for, then lay out the facts and legal reasoning behind it. Point to specific tax code provisions, attach your calculations, and identify where the department’s analysis went wrong. Vague complaints about the amount will not persuade a referee. Use extra pages if the space runs out.

Representation

If an attorney, CPA, enrolled agent, or family member will handle the conference for you, check the authorized representative box. The representative also needs to file Form 151, Authorized Representative Declaration, with at least boxes 1 and 2 checked under Part 4 (Type of Authority). Without a valid Form 151, the department will send all correspondence to you only, and the representative will not be allowed to participate.⁴

Requestor Information

Whoever prepares the form signs here with their name, title or relationship to the taxpayer, phone number, and date. If the person signing isn’t an employee of the taxpayer’s business, a Form 151 is required here too.⁴

What to Attach

The form is really just a cover sheet. Your submission needs three categories of supporting material:⁴

Copies of every disputed notice. These identify what you’re appealing and confirm the date the 60-day clock started.
Documentation that backs your position: tax returns, bank statements, receipts, canceled checks, correspondence with the department, prior audit workpapers, whatever supports the facts in your explanation.
Form 151, but only if an authorized representative will appear or communicate for you.

Missing copies of the disputed notices tend to delay acknowledgment more than anything else, because Treasury needs them to route the file to the correct account, tax type, and period.

Where and When to File

Mail the completed form and everything you’re attaching to the address printed on the notice you’re appealing.⁴ Different tax types route to different offices within the Department of Treasury, so the right address depends on which notice you got.

The 60-day deadline runs from the date you received the notice, not the date printed on it, but counting from the printed date is the safe habit. Send it in well before the window closes. Miss the deadline and Treasury can finalize the assessment without giving you a conference at all.³

What the Conference Looks Like

Once the department processes your request, you’ll get a certified letter at least 20 days before the conference with the date, time, and location.³ You can appear in person, by telephone, or by video.²

A neutral referee runs the hearing, not the auditor or agent who issued the assessment. The tone is informal rather than courtroom-like. Testimony generally isn’t taken under oath, though either side can submit sworn affidavits. The referee’s role is to walk both sides through their positions, narrow the issues, and hear legal arguments.⁵

Prefer not to attend? You can submit a written statement laying out your facts, legal analysis, and arguments instead. Let the referee know as early as possible before the scheduled date.⁵ Skipping the hearing without a written statement means the referee proceeds without you, and the department’s position typically stands.

What Happens After the Referee Decides

The referee issues a written Decision and Order of Determination that explains the reasoning and legal authority behind the outcome.³ Two things can follow:

You win fully or partially. The department adjusts the assessment or approves the refund. If only part of the disputed amount is resolved your way, a reduced Final Assessment issues for the remainder.
The department prevails. A Final Assessment issues for the full disputed amount plus applicable interest and penalty. The letter will spell out your appeal rights.

A Final Assessment starts new deadlines. You can appeal to the Michigan Tax Tribunal within 60 days or to the Michigan Court of Claims within 90 days.⁶ Either route requires you to first pay any uncontested portion of the liability.⁷

Do You Have to Use the Informal Conference?

No. Form 5713 is optional. You can appeal a refund denial, Intent to Assess, or Final Assessment directly to the Michigan Tax Tribunal within 60 days, or to the Court of Claims within 90 days, without going through the department’s internal review first.⁶

Even so, the informal conference is worth considering for most disputes. It costs nothing, it gives you a full preview of the department’s position, and it sometimes resolves the case without the expense and formality of a tribunal filing. When the dollar amount is large or the legal issues complex, moving directly to the Tax Tribunal with professional representation may be faster.

If the 60 Days Run Out

Miss the window and Treasury can finalize the assessment on its own. Once 90 days pass from the issuance of an assessment, decision, or order without an appeal, it becomes final, conclusive, and not subject to further challenge in any court.⁷ You lose the right to a refund of any tax, interest, or penalty paid under it. Collection begins, and paying in full becomes the realistic option. The 60-day clock closes whether or not you’ve opened the envelope.

1
Michigan Department of Treasury. The Appeals Process – Informal Conference
2
Michigan Department of Treasury. Information About Informal Conferences
3
Michigan Legislature. Michigan Compiled Laws 205.21
4
Michigan Department of Treasury. Form 5713, Request for Hearing/Informal Conference
5
Cornell Law Institute. Michigan Administrative Code R 205.1010 – Informal Conference Generally
6
Michigan Department of Treasury. Michigan Tribunal or Court of Claims
7
Michigan Legislature. Michigan Compiled Laws 205.22