Austin & Larson Tax Resolution
Tax Lawyer In Putnam Township, MI
Austin & Larson Tax Resolution represents Putnam Township residents and business owners against the IRS and the Michigan Department of Treasury, out of our Brighton office at 812 W. Grand River Ave.
Start With The Date On The Paper
Before you read a word of the notice in your hand, look at the date. In Michigan this year the date is more diagnostic than the sender, because 2026 produced a batch of state letters that were wrong on arrival and a property tax calendar where the remedy expires whether or not anyone tells you.
We call it the Date-First Sort. Three checks, in order.
Check 1. What date is printed on it. Not the date you opened it. The date the sending office generated it. On a Michigan Treasury notice that date tells you if the letter belongs to the April 2026 error batch. On the same notice it also tells you if the balance is real. On a township or county document it decides which appeal window you are standing in.
Check 2. Which window that date lands in. Michigan tax remedies are gated by calendar, not by merit. A correct argument filed 1 day late is worth nothing. The windows below are the ones that matter for a Putnam Township address.
Check 3. Whether that window is still open. This is the check almost nobody runs, and it is the one that changes what you should do next. Half the notices that reach us in September concern a door that shut in July.
Running those 3 checks takes about 5 minutes and it will tell you whether you need a lawyer, a phone call to the township, or nothing at all.
Tax Debt is Often
Intimidating
Frustrating
Confusing
Embarrassing
Stressful
… But it Doesn’t Have to Be
The Michigan Treasury letters from April, and the ones that came after
About 27,000 Michigan “Notice of Adjustment” letters dated between 7 and 28 April 2026 were sent in error. Treasury said the underlying accounts were usually right and the letters were wrong. If you received one in that window and have been carrying it around since spring, the first move is not a retainer. It is to open Michigan Treasury eServices and look at what the account actually says.
What happened, in order. The state replaced a 40-year-old legacy system with a new individual income tax platform. Letters went out referencing estimated payments, credit carryforwards, property tax credits, underpayment penalties and refunds, and a misread calculation field drove a large batch of them wrong. Treasury paused the programming, pulled the erroneous notices off eServices, and began mailing corrections on 5 May. By mid-May roughly 8,700 corrected letters had gone out, with the rest of the cohort getting a slimmer correction and, where a balance was still owed, a separate Reminder of Tax Due.
Some taxpayers also received refund checks equal to an underpayment penalty they had properly paid. Treasury’s guidance was to not cash a check you did not earn and to return it, with a written statement, to the Office of Financial Services, P.O. Box 30788, Lansing, MI 48909. People who had already cashed one started receiving repayment notices with penalty and interest attached, and could ask for a waiver in writing. That is a small, avoidable, self-inflicted problem and it is still landing on desks.
Then the advice inverted, which is the part that catches people. A Treasury bulletin dated 19 May 2026 said the later reissued letters were not issued in error. Request for Information letters, Reminder of Tax Due notices, Notice of Correction letters and Refund Sent in Error letters that came after the April batch are real, and Treasury’s instruction was to follow the contact, appeal or response instructions printed on the letter itself. So “ignore the state letters, they are all wrong” was reasonable in late April and became bad advice 3 weeks later. Check the date. That is the whole point of the Date-First Sort.
Where this stands now. Treasury reported on 24 August 2026 that more than 5.25 million returns had been processed and more than $3.7 billion refunded since the 26 January start, with close to 90 percent of returns processed inside the normal 4 to 6 week window. That leaves roughly 10 percent still in extended processing. The House Oversight Committee took testimony from Treasury on 16 June 2026 and no completion date was given. Nobody should tell you this episode is fully closed, and we are not going to.
The practical Putnam Township version: a resident who searched for a tax lawyer in late April probably needed a 5-minute eServices check. A resident holding a June or July Reminder of Tax Due needs the appeal language, and those clocks are short. Under MCL 205.21 you have 60 days from a Notice of Intent to Assess to request an informal conference. Under MCL 205.22 you have 60 days from a final assessment, decision or order to appeal to the Michigan Tax Tribunal, or 90 days to the Court of Claims, and the uncontested portion has to be paid as a prerequisite. After 90 days an assessment becomes final, conclusive and not subject to further challenge. That is not a marketing deadline. It is the statute.
Michigan stopped following 5 federal tax breaks
Public Act 24 of 2025, signed 7 October 2025, moved Michigan’s Internal Revenue Code conformity date to 1 January 2025 and then decoupled the individual income tax, the corporate income tax and the elective flow-through entity tax from 5 specific federal provisions. If you own a business in Pinckney or anywhere else in the township and your Michigan return is built by copying the federal return, it is now wrong.
The 5 decoupled provisions are IRC 163(j) business interest expense, IRC 168(k) bonus depreciation, IRC 168(n) qualified production property, IRC 174 and 174A research and experimental expenses along with the federal transition rules, and IRC 179 expensing at the pre-2025 limits of $1.25 million and $3.13 million.
Two of those bite immediately. Bonus depreciation has to be recomputed for Michigan on the old phase-out schedule, meaning the 40 percent accelerated deduction for tax year 2025 rather than the restored federal 100 percent. Section 163(j) has to be applied for Michigan as that provision stood on 31 December 2024, which keeps the narrower earnings-based limitation rather than the newer, more generous federal calculation.
One point here is commonly stated backwards and it matters, because getting it wrong sends a business owner to file a return they are not allowed to file. Michigan decoupled from the federal transition rules for retroactive research and experimental deductions. Small business taxpayers cannot claim those retroactive deductions for Michigan for tax years beginning after 31 December 2021, on an original return or an amended one. It is not that amending is unnecessary. It is that it is not permitted. Treasury’s notice of 25 February 2026 says so directly, and it is published in full on michigan.gov.
Three more state changes that land on Putnam Township returns.
The Michigan individual rate is still a flat 4.25 percent for 2025 and 2026. Treasury confirmed the 2026 rate on 15 April 2026; the rollback conditions in MCL 206.51 were not met, because fiscal 2025 general fund revenue fell 1.56 percent against 2.70 percent inflation.
The state deductions for qualified tips and qualified overtime apply to tax years beginning after 31 December 2025 and before 1 January 2029. They apply to income earned in 2026, which means they first appear on the return you file in 2027. They were not on the 2025 return filed this past spring, and a lot of people expected them to be.
For tax years 2026 through 2028 only, taxpayers born after 1952 who have reached 67 and claim the standard deduction may receive the benefit of both the standard deduction and the Social Security deduction. Public Act 24 of 2025 removed the offset that previously prevented it. Separately, the Public Act 4 of 2023 retirement tax phase-in is complete for 2026: regardless of birth year, the combined public and private retirement deduction runs to $65,897 for a single filer and $131,794 for a joint filer, per Revenue Administrative Bulletin 2026-1. With 20.8 percent of this township aged 65 or over, that is a live number for a lot of these households, and the interaction between the age-67 standard deduction and the retirement subtraction is an election worth having someone actually work through rather than guessing at.
None of that is an Offer in Compromise problem. It is return-preparation and controversy work, and it is the kind of thing where the cheapest possible intervention is a conversation before the return is filed rather than an appeal after.
What We Do | Tax Resolution
Offer In Compromise
Installment Agreements
Non-Collectable Status
Compliance
Revenue Officer Representation
Levies & Wage Garnishments
Bankruptcy
Audit Representation
Tax Return Preparation
Handling tax resolution may feel daunting, but with our expert guidance, you'll experience relief knowing seasoned professionals are by your side. At Austin & Larson Tax Resolution, our experienced Michigan tax lawyers are dedicated to delivering the reassurance and help you deserve. Well-regarded for their expertise and in-depth understanding of Michigan State tax regulations, our proficient tax relief lawyers provide a full spectrum of services, from thorough consultations to exceptional legal advocacy, all focused on securing the most favorable resolution to your tax matters.
When You Do Not Need Us
You probably do not need a tax lawyer if your letter is dated between 7 and 28 April 2026 and you have not checked eServices yet. Check first.
You do not need us for a question about the township or village lines on your summer or winter bill. That is the Putnam Township Treasurer at (734) 878-3131.
You do not need us to appeal your assessed value. That is the March Board of Review and then the Michigan Tax Tribunal, and if you hold a principal residence exemption the Small Claims filing fee is zero.
You probably do not need us for a straightforward IRS balance you can pay inside the collection statute. The IRS retired the term “Streamlined Installment Agreement” in IRM 5.14.5 effective 21 July 2026 and replaced it with the Simple Payment Plan. An individual or an out-of-business sole proprietor with an aggregate unpaid assessment balance of $50,000 or less can generally set one up without a financial disclosure, as long as everything is paid in full by the Collection Statute Expiration Date. Business trust fund balances are $25,000 or less; business non-trust fund, $50,000 or less. That is an online application, not a representation engagement.
And if your household income is near the federal poverty guidelines, the Michigan State University College of Law runs a Low-Income Taxpayer Clinic that handles controversy work at no cost to qualifying taxpayers. One of our founding attorneys spent 3 years there, 2 as a student clinician and 1 as a fellow after graduating, so this is not a brush-off. For the right taxpayer it is a better answer than we are.
Learn From The Experts
IRS Power Of Attorney Form 2848
Written By: Michael Vale Reviewed By: Bridgette Austin, Esq., EA, Co-Founder and Tax Attorney Last Reviewed: September 14, 2026 The IRS power of attorney form is Form 2848, and it does 1 thing: it lets a person you name speak, argue, and sign for you in front of the...
Form 1099-C And Canceled Debt: Is Forgiven Debt Taxable?
Written By: Michael Vale Reviewed By: Bridgette Austin, Esq., EA, Co-Founder and Tax Attorney Last Reviewed: September 4, 2026 If you received a Form 1099-C, the canceled amount on it is usually taxable income, and you generally report it on Schedule 1 of your Form...
Who Pays Back Taxes After Divorce?
Written By: Michael Vale Reviewed By: Bridgette Austin, Esq., EA, Co-Founder and Tax Attorney Last Reviewed: September 2, 2026 If you filed a joint tax return, you both do. The IRS treats a joint return as "joint and several," which means each spouse is on the hook...
When The Call Is Worth Making
The line is representation, not preparation. Once the matter moves past filing a return into collection, appeal, audit defence or anything with criminal exposure, you want someone whose job is arguing with the agency rather than filling in the form. Any one of these is enough.
- A revenue officer has been assigned to your case, or has visited your home or business.
- A levy, wage garnishment or bank account freeze has been issued or threatened.
- You have a Michigan final assessment and the 60-day Tribunal clock or the 90-day Court of Claims clock is running.
- You have unfiled returns going back more than 1 year, or the agency has filed a substitute return for you.
- You owe payroll taxes, or a trust fund recovery penalty has been proposed against you personally.
- An audit has moved from correspondence to a field examination, or an examiner has started asking about intent.
- Your federal balance has crossed the seriously delinquent threshold, which is $66,000 for 2026 and is the point at which the IRS can certify your account to the State Department for passport denial or revocation under IRC 7345.
The penalty arithmetic is why waiting is expensive. Failure to file runs at 5 percent of the tax owed per month to a 25 percent cap, with a minimum penalty on returns more than 60 days late of the lesser of $525 or 100 percent of the tax owed for returns required to be filed in 2026. Failure to pay runs at 0.5 percent per month to the same 25 percent cap, drops to 0.25 percent while an installment agreement is in force, and rises to 1 percent per month after the IRS issues a notice of intent to levy, per IRS Topic 653. The federal underpayment interest rate for individuals is 7 percent, compounded daily, for the fourth quarter of 2026 under Revenue Ruling 2026-15, and it resets quarterly.
Looking For A Fresh Start in Michigan?
We Are Here To Help!
Should the weight of tax debt be pressing down on you, we urge you to connect with us to avail of a no-cost
consultation. Our objective revolves around untangling tax debt complexities for clients entangled in an array of
tax-related dilemmas. It would bring us immense satisfaction to furnish you with solutions to your inquiries and aid
you in swiftly settling your tax debt matters.
Our Process | Simple, Fast & Stress Free
Step 1: Initial Contact
During your first call to our office, we will ask you a brief
background of your current tax situation and determine the
most convenient office location for your free initial
consultation.
Step 2: Free Consultation
We will meet with you to review and discuss your individual
facts and circumstances to create a customized tax relief plan
for your situation and the next steps to take to resolve your tax
situation.
Step 3: Begin Resolving Debt
Once we have decided to move forward, we will immediately begin working with the IRS on your behalf to resolve your
case as quickly as possible. We will also provide advice and the steps you need to take to ensure you do not acquire
any additional debt while we work to settle your case. From the moment you retain our firm, we will be your voice with
the IRS and the point of contact for all taxing entities.
Step 4: Monitor Case Status
Some tax debt cases can be resolved quickly, while others may
have quite a bit of back and forth contact with the IRS to reach
full resolution. We will regularly monitor your case and keep
you in the loop along the way so you are never left in the dark.
Step 5: Tax Freedom!
It is our goal not only to resolve your current tax debt but also
to make sure that you don't have any further tax problems.
After we have reached resolution with your case, you will be
fully equipped with best practices to avoid future tax issues of
any kind.
Frequently Asked Questions
Is there a tax lawyer’s office in Putnam Township or Pinckney?
No. There is no tax law office inside the township. Austin & Larson serves Putnam Township, Pinckney and Hell from our Brighton office at 812 W. Grand River Ave. Consultations are free and can be held by phone or in person.
Can I still appeal my 2026 Putnam Township assessment?
No. The March 2026 Board of Review closed on 12 March, the direct-to-Tribunal deadline for commercial and industrial property was 31 May 2026, and the Michigan Tax Tribunal deadline for residential and agricultural property was 31 July 2026. The next valuation opportunity is the March 2027 Board of Review, and the work starts when your assessment change notice arrives in February.
The December Board of Review sits on 15 December. Can I use it to lower my assessment?
No. The December board corrects qualified errors under MCL 211.53b, such as clerical errors, arithmetic errors, errors of measurement and mistakes about taxable status, and it can grant poverty exemptions. It cannot hear a dispute about what your property is worth.
I got a Michigan Notice of Adjustment in April. Do I owe it?
Check the date first. About 27,000 letters dated between 7 and 28 April 2026 went out in error and Treasury has since sent corrections. Letters issued after that batch, including Reminder of Tax Due notices, were not part of the error and should be handled according to the instructions printed on them. Log in to Michigan Treasury eServices and read the account before you do anything else.
Why does my tax bill show both Putnam Township and the Village of Pinckney?
Since 2021 the Putnam Township Treasurer bills and collects village taxes on one combined bill, with the components itemised. Questions about the bill go to the treasurer’s office on (734) 878-3131.
Do you handle property tax appeals?
No. We handle IRS and State of Michigan tax debt: back taxes, unfiled returns, audits, levies and garnishments, revenue officer cases, payroll tax matters and Offers in Compromise. Property assessment appeals go to the Putnam Township Board of Review and then to the Michigan Tax Tribunal.
Do I need a lawyer rather than a CPA or an enrolled agent?
It depends on what the agency is doing. Return preparation and routine correspondence are well handled by a CPA or an enrolled agent. Once there is a revenue officer, a levy, a contested assessment with a statutory appeal clock, or any question about intent, you want attorney-client privilege and someone whose practice is the dispute rather than the filing. Our team includes attorneys, CPAs and enrolled agents, so the answer is not always the most expensive one.
What does it cost?
The consultation is free and there is no charge for the initial review of your notices. Fees for representation depend on what the matter actually is, and we quote after the consultation rather than before, because quoting before seeing transcripts is guesswork.
Talk to a tax lawyer about your Putnam Township notice
Bring the notice and the date on it. We will tell you which office it belongs to, which clock it started, and whether you need us at all.
Weekdays 8am-6pm
Brighton, Saginaw, Lansing, and Jackson, MI
Call Us Today or Fill Out The Form
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