Taxation Section: Michigan Tax Lawyer January 1975 - Amazon Web ...
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TAXATION SECTION
Tax NewSletter j/ /
·'
January-March 1975
Tax Newsletter Published quarterly by the Taxation Section, State Bar of Michigan. Office of publication at 435 Hutchins Hall, Ann Arbor, Michigan 48104. Postmaster, send form 3579 to 435 Hutchins Hall, Ann Arbor, Michigan 48104.
1974-1975 OFFICERS AND COUNCIL MEMBERS Jack E. Mitchell, Chairman Louis W. Kasischke, Vice-Chairman Robert B. Pierce, Secretary-Treasurer
Detroit Detroit Detroit
Donovan E. Cheney Ernest Getz John P. Herrinton Joel Resnick John E. Riecker John N. Seaman James M. Sheridan Robert W. Siegel John W. Wolf, Jr.
Jackson Detroit Detroit Detroit Midland Lansing Muskegon Southfield Saginaw
J. Lee Murphy, Ex-Officio
Grand Rapids
FOREWARD TAXATION SECTION MEMBERS: For a number of years the Council of the Taxation Section has ght ways and means by which continuing and informative material ld be disseminated to Section members. Each prior attempt at sletters, pamphlets, etc., has ultimately failed because of lack editorial staff, insufficient informative material, and/or inabil· of Section members to contribute sufficient information and erial to sustain a publication. However, despite prior unsuccessful attempts, the present cil is enthusiastic about the prospects for this new Taxation tion Newsletter. With the assistance of The Institute of Conuing Legal Eduqation, we are confident that we have found a ns of providing to the Section membership an informative, useful continuing publication. Generally, it is our intention that Newsletter will dwell primarily on state and local law, proures and problems - to the exclusion of F.ederal tax matters ch are •already adequately reported in: various national services. believe that this type of information will be of great interest service to Section members. We are grateful to ICLE for its interest in this new project with its joint assistance and cooperation, we look forward to s new project. More specifically, we are personally grateful Quenda Story, who will be the Editor of the new Taxation Section sletter, and we look forward to working with her. For the first issue of the Newsletter it seemed most approate that a Directory of Tax Offices in Michigan be made availato our members. Hopefully, this information will be useful the membership. Considerable credit for compilation of the ormation included in this directory must go to James M. Sheridan Muskegon, and we personally thank him for his efforts. The Council looks forward to the institution of this Newsletter we sincerely hope that it will prove of interest and assistance you. We also invite each of you to submit articles, comments other information which you believe will be of interest to your low Section members.
( 1.;
J. Lee Murphy Newsletter Chairman
DIRECTORY OF TAX OFFICES IN MICHIGAN
CONTENTS Numbers Frequently Called
u.
S. Treasury Department Internal Revenue Service
Michigan Department of Treasury Executive Office . . . • Bureau of Administration • Bureau of Collections Michigan Board of Tax Appeals Michigan State Tax Commission Bureau of Local Government Services
1
2
4 4
4 5 8 9 9
Detroit City Income Tax Offices
10
Municipal Income Tax Offices
10
NUMBERS FREQUENTLY CALLED TAXPAYER INFORMATION • • . • • • . • .
See local listing
INSOLVENCIES, BANKRUPTCIES, RECEIVERSHIPS, PROBATE, ETC.-Norman J. Kanar
313-226-7155
ESTATE AND GIFT TAXES-Leonard Kopitzki • • or Catherine Emerson . . • • • • • . • .
313-226-7400 313-226-7403
EXCISE AND EMPLOYMENT TAXES-Robert McGowan
313-355-0970
WAGES TAXES
313-226-7408
EXEMPT ORGANIZATION-James P. Diamond
313-226-7470
NINETY-DAY LETTERS-Eleanor Baron .
•
313-226-7426
OFFERS-IN-COMPROMISE-Norman J. Kanar
313-226-7155
PENSION & PROFIT SHARING PLANS-James Lee or Albert Geldhof • • • • • •
313-355-0970 313-226-7696
PROTESTSi REQUESTS FOR EXTENSION OF TIME FOR FILING PROTESTS & 30 DAY LETTERS OF PROPOSED DEFICIENCY-Wanda Isom
313-226-7426
TAX FORMS-BULK .
313-226-7866
• • • • • .
. .
DISCHARGE & RELEASE LIEN-Norman J. Kanar
1
313-226-7155
U. S. TREASURY DEPARTMENT INTERNAL REVENUE SERVICE OFFICE OF REGIONAL COMMISSIONER Leon C. Green, Regional Commissioner • • • • William J. Reinhart, Chief-Appellate Branch. Raymond W. Cole, Asst. Chief-Appellate Branch . . • . • • • • Louis F. Lamb, Conferee, Spec. Asst. Appellate Branch . • •
513-684-3613 313-226-7720 313-226-7705 313-226-7761
Appellate Conferees 313-226-7707 • 313-226-7708 313-226-7750 313-226-7780 313-226-7724 313-226-7717 313-226-7740 313-226-7723 313-226-7783 313-226-7771 313-226-7730 313-226-7703 313-226-7762 313-226-7752 313-226-7770 313-226-7741
Edmund M. Boks John A. Brady • • Harry Chudnow • • Stephen Fox • • • George J. Haddad Eddie L. Johnson Saburo Kunimatsu Gerald T. Malinowski Norman P. Nelson Paul A. Saigh • • Henry Starkman John R. Sullivan William Thomas Frank Vukovich Leven C. Weiss Leo F. Whelan OFFICE OF REGIONAL COUNSEL Meade Whitaker, Chief Counsel • • • • David E. Mills, Regional Counsel • • . • John H. Menzel, Asst. Regional Counsel Charles S. Stroad, Staff Asst. to Regional Counsel •••••.•••••• • •
202-964-6364 513-684-3205 313-226-4790 313-226-4790
Attorneys Thomas R. Ascher James E. Keeton, Jr. James C. Lynch Andrew B. Shaffer • Peter M. Ritteman • Chauncey W. Tuttle, Jr. Daniel J. Westerbeck
313-226-4790 313-226-4790 313-226-4790 313-226-4790 313-226-4790 313-226-4790 313-226-4790
2
(
OFFICE OF DISTRICT DIRECTOR Roger L. Plate, District Director Teddy R. Kern, Asst. District Director charles O'Dell, Ghief-Admin. Division . Glenn Cagle, Chief-Audit Division . • . William Dosedlo, Asst. Chief-Audit Division Estate & Gift Group. • . • • . • . • Excise Tax Group . • . . . . . . . . Bernard H. Zaffern, Chief-Employee Plans & Exempt Organizations • . • • . • Norbert B. Bowers, Chief-Collections William A. Wauben, Jr., Asst. Chief-Collections • • • • • • • . . Robert E. Wenzel, Chief-Taxpayer Service Div. George A. Lorenz, Chief-Intelligence Division Frederick L. Sleet, Asst. Chief-Intelligence Div.. • • . • . . . • . . . . • . • . . • Walter A. Dunniga~ Public Affairs Officer • •
313-226-7198 313-226-7207 313-226-7204 313-226-7320 313-226-7320 313-226-7470 313-226-7406 313-226-3658 313-226-7000 313-226-7001 313-226-4830 313-226-7220 313-226-7221 313-226-7288
U. S. INTERNAL REVENUE SERVICE FIELD OFFICES Adrian . • Alpena . • Ann Arbor Battle Creek. Bay City . . . Benton Harbor Cadillac. Dearborn. Escanaba. Flint . • Grand Rapids. Houghton. Jackson • Kalamazoo Lansing . Marquette Monroe • • Nt. Clemens Mt. Pleasant. Muskegon. . Petoskey . . . Pontiac • . Port Huron. Saginaw . . Sault S·te. Narie. Traverse City . .
James T. Convery. George W. Koontz. Leroy Willis . • Leroy Lindbert. William Carolan Joseph DeFrance Gerald Worden . William Howarth Lionel G. Trepanier H. Kenneth Isenolge Ben Peterson. John P. NcRae • Eugene Geller • Lewis M. Graham Bruce Kingsley. Joseph P. Bickler Charles R. Seitz. Irvin B. Howell David Shoemaker David Boes . . James Young . . Ralph Wilson. • Dale s. Kinney. Richard Bell . . James J. Gervasio • Joseph A. Suchosky.
3
313-265-5564 517-356-1991 313-769-7440 616-962-6345 517-895-8921 616-927-1040 616-775-9964 313-226-7615 906-786-9010 313-234-5202 616-456-2435 906-482-1719 517-789-7231 616-343-2958 517-372-1631 906-228-7410 313-241-5135 313-468-2010 517-772-1618 616-726-4978 616-347-5230 313-353-2711 313-985-8109 517-793-2261 906-632-6271 616-946-0270
MICHIGAN DEPARTMENT OF TREASURY TREASURY BUILDING LANSING, MICHIGAN 48992 Information-517-373-3200 EXECUTIVE OFFICE Allison Green, State Treasurer • . • . . . Carroll C. Newton, Chief Deputy Treasurer. R. Douglas Trezise, Deputy Treasurer Bureau of Collections • • . • . • . Robert Richardson, Deputy Treasurer Bureau of Finance. . . • . . • . • • James J. Bolthouse, Deputy Treasurer Bureau of Local Government • . . . Eleanor Brown, Secy. to State Treasurer. Andrew Cobb, Admin. Assistant • • . Internal Audit Unit Melvin Van Vorst, Internal Auditor Audit Controls . . . . . . •..
517-373-3223 517-373-3222 517-373-1912 517-373-6635 517-373-3220 517-373-3223 517-373-3222 517-373-8404 517-373-3155
BUREAU OF ADMINISTRATION Carroll C. Newton, Chief Deputy Treasurer. A. Vincent Young, Administrative Officer . Ruby Fox, Secy. to Chief Deputy Treasurer. Leanne Osmar, Secy. to Administrative Officer.
517-373-3222 517-373-3150 517-373-3222 517-373-3150
GENERAL SERVICES DIVISION Norwood C. Durbin, Administrator Planning & Program Analysis Section. Research Section . . . . . . Word Processing Section. • • Don Fichter, Finance Officer Purchasing (Vacant) . . . . . Elma Whit~heag, Departmental Accounting. Gerald Feguer, Office Services • . • . . Harold Parnrnent, Stockroom and Warehouse. Ed Willard, Mailroom . . • . . . . Iren Nowitzke, Forms Control . . . Robert Williams, Equipment Control
517-373-3150 517-373-3755 517-373-3185 517-373-3139 517-373-3165 517-373-3165 517-373-3165 517-373-3741 517-373-3230 517-373-3118 517-373-3741 517-373-3741
CENTRAL SYSTEMS DATA CENTER Frank E. McAuliffe, Administrator. • . . • 517-373-1046 Donald L. Gary, Assistant Administrator. . 517-373-1046 Chad B. Edmondson, Admin. & Planning Group 517-373-1046 Carroll G. Nowitzke, Computer Operations Group.517-373-1046 4
(j
1
Wallace Lawrence, Sched. & Control Sect. Mgr.517-373-1920 Donald W. McLlellan, Operations Sect. Mgr. 517-373-3209 Donald Cook, Data Prep. & Warrant Reconciliation Sect. Mgr. . ••••• 517-373-1923 Dawn Moore, Mgr. Systems Sect . • . • • • 517-373-8365 Richard Hammond, Mgr. Programming Sect. 517-373-1916 Leslie Ennis, Mgr. Tech. Support Sect. 517-373-1047 Data Entry . • . • • • 517-373-1914 Computer Room • • . . 517-373-3209 Tape Library • • . • . 517-373-1023 Warrant Reconciliation & Unit Record 517-373-1923 PERSONNEL AND PAYROLL DIVISION Robert Jones, Personnel Officer • • • . • William Marshall, Asst. Personnel Officer Joyce Curtis, Transactions Supervisor Josephine Forte, Payroll Supervisor Kenneth Ingersoll, Training Officer
517-373-3172 517-373-3172 517-373-3172 517-373:...3122 517-373-2309
ATTORNEY GENERAL STAFF Richard·Roesch, Asst. Atty. Gen. in charge Maurice Barbour, Asst. Atty. Gen. E. Raymond O'Malley, Asst. Atty. Gen. John W. Jackson, Asst. Atty. Gen. Charles E. Liken, Asst. Atty. Gen. Terry P. Gomoll, Asst. Atty. Geri. Sam Mostkoff, Asst. Atty. Gen • • . E. Boomie Mikrut, Asst. Atty. Gen. Investigator (Vacant) • • • • • •
517-373-3203 517-373-3203 517-373-3203 517-373-3203 517-373-3203 517-373-3203 517-373-3203 517-373-3203 517-373-1142
BUREAU OF COLLECTIONS R. Douglas Trezise, Deputy Treasurer • Sydney D. Goodman, Revenue Commissioner Chief Deputy Revenue Commissioner (Vacant) Benjamin Holderied, Deputy Revenue Comm. Chester Zawislak, Deputy Revenue Comm. Dorothy Crowl, Secretary • . • Leora G. Allen, Secretary Louis Wirbel, Hearing Referee Caroline Hoeflinger, Secretary
517-373-1912 517-373-3193 517-373-3194 517-373-3197 517-373-2925 517-373-3195 517-373-3198 517-373-3136 517-373-2925
CIGARETTE & MISCELLANEOUS TAXES David Parker, Administrator Harriet Jones, Asst. Administrator
5
517-373-3183 517-373-3183
CORPORATION FRANCHISE FEE DIVISION 517-373-0488 517-373-0488 517-373-0488
Alma Marzke, Administrator . . • • Leon Dombrowski, Asst. Administrator • Irene Snyder, Information Clerk . • . ESCHEATS DIVISION
517-373-0552 517-.373-0550
M. Patricia Tynan, Administrator • Dwight Fisher, Asst. Administrator DISTRICT OFFICES
517-356-1733 313-662-3162 906-786-6334 313-238-9660 616-532-3684 517-782-7161 616-382-2830 906-226-6717 313-465-2141 616-773-·3325 313-335-6102 313-984-4171 517-799-1921 616-983-6396 906-632-2183 616-946-5630
Alpena . • • . . • • . • • Ann Arbor • • • • • • . . • Escanaba, Bernard Brawley, Dist. Mgr .• Flint, Mitchell Tottis, Dist. Mgr. • • Grand Rapids, Harry Cobb, Dist. Mgr. Jackson, Merrit Hill, Dist. Mgr • . Kalamazoo, Robert Emick, Dist. Mgr Marquette. . • . • • • • Mt. Clemens . • . • . . . Muskegon . . . . • . • . Pontiac, Robert Scheuer, Dist. Mgr . • • Port Huron • • • • . . . • • • • Saginaw, H. Haubenstricker, Dist. Mrg. St. Joseph • ; • . . • • . • . • • . • • Sault Ste. Marie (Monday Only) • • • . Traverse City, Clifford Horton, Dist. Mgr. DETROIT OFFICE J. B. Faremouth, District Manager • • • • N. Wauldron, Asst. Mgr. & Supvr. Zone 5. F. Fuja, Supvr. Income Tax & Int'l Tax .• Income Tax Information . General Tax Information.
313-256-2547 313-256-2549 313-256-2542-44 313-256-2538 313-256-2534
DETROIT SUB-OFFICE 7 Mile-East Highland Park Redford Dearborn
Zone Zone Zone Zone
123 4 -
H. H. T. W.
Kramer, Supvr .• Duggan, Supvr •• Gay, Supvr • • • E. Shoup, Supvr.
313-256-3507 313-256-3517 313-256-3086 313-256-3512
INCOME TAX DIVISION Income Tax Information
517-373-2910
( 6
INDIVIDUAL Kurt Gemalsky, Administrator . • Don Taylor, Asst. Administrator. Audit Supvr. (Vacant). Audit Supvr. (Vacant). Mike Bishop. Joe Conley . . • . . .
517-373-2922 517-373-2929 517-373-2916 517-373-3025 517-373-2973 • • 517-373-2626
CORPORATION
r
Robert Nelson, Administrator . . . Fred Silsby, Asst. Administrator . c. Harold Knudstrup, Asst. Hearing Referee Marie Kellogg, Audit Supvr • . . • .
517-373-2927 517-373-3211 • 517-373-3210 517-373-2604
WITHHOLDING John Minnich, Administrator • • . Don Bengel, Asst. Administrator. Al Bowerman, Audit Supvr • . • Gordon Chaney, Audit Supvr.
517-373-2923 517-373-2928 517-373-1902 • 517-373-1699
ESTATES AND TRUSTS Francis Gould, Administrator Gary Sandborn, Asst. Administrator Fran Ridley, Supvr. . . . . . • • .
517-373-2924 • 517-373-2921 • 517-373-1907
INHERITANCE AND INTANGIBLES TAX DIVISION Wayne F. Brauker, Administrator . • • • James Hoeflinger, Asst. Administrator.
517-373-3162 517-373-3162
MOTOR FUEL TAX DIVISION Lawrence Cole, Administrator Louis Duncan, Asst. Administrator.
517-373-3180 517-373-3180
REGISTRATION DIVISION Nerissa Proudfoot, Administrator Nancy Kingsley, Supvr . . . Betty Gloden, Supvr . . . .
517-373-0888 517-373-0888 517-373-0888
SALES AND USE TAX DIVISION
[
~
Max C. Haddix, Administrator . . . • Thomas Hoatlin, Asst. Administrator. Harriet Tuttle, Delinquent Control Anne Klasko, Files Supvr . . . Robert Cochrun, Audit Supvr. 7
517-373-3190 • 517-373-3191 517-373-0886 517-373-2858 517-373-0883
TAX CLEARANCE DIVISION Don Montgomery, Administrator . • Celia Evans, Supvr.
517-373-3170 517-373-3170
TAX COLLECTION ENFORCEMENT DIVISION Collections • • • • . . . . • . . George Rohrer, Administrator . • . . Howard Shelley, Asst. Administrator • • Robert Gesler, Supvr .. Margaret Marsh, Supvr. Milton Moss, Supvr •.
517-373-3212 517-373-2684 517-373-2684 517-373;....3045 517-373-3068 517-373-2786
BUREAU OF FINANCE Robert Richardson, Deputy Treasurer. • William A. Amerman, Financial Officer . • James P. Cotton, Administrative Asst .. Jean A. Fitch, Secy. to Deputy Treasurer • Dorothy Metzgar, Secy. to Financial Officer.
517-373-6635 517-373-3140 517-373-3140 517-373-6635 517-373-314{)
BANKING CONTROL DIVISION Albert E. Colson, Manager. . .•.• Jim Newmann, Asst. Manager . . • . . Herman Zischke, Mgr., Accounts & Receipts. Elsie Larson, Adminitrative Asst •• Cashier. • . • . • . . • . • . • . . . • •
517-373-3146 517-373-3146 517-373-3146 517-373-3146 517-373-3152
MORTGAGE SERVICE DIVISION David Moss, Administrator • . • . . . • • David B. Jaroske, Asst. Administrator • • Bion Dietz, Asst. Administrator.
517-373-0702 517-373-0702 517-373-0702
MUNICIPAL FINANCE DIVISION James J. Bolthouse, Administrator. Robert M. Spear, Asst. Administrator •
517-373-0660 517-373-0660
BOARD OF TAX APPEALS J. Bruce Donaldson, Chairman • Robert E. Devlin, Member George C. Steeh • . . . Sandra C. Murray, Clerk.
8
'-•
517-373-3595 517-373-3595 517-373-3595 517-373-3595
MICHIGAN STATE TAX COMMISSION Lee H. Clark, Commissioner • ward G. Dexel, Commissioner Robert L. Purnell, Chairman Harris Oesterle, State Assessed Properties Edward W. Kane, Secretary • . • . .
313-676-0202 313-234-8170 517-373-0500 517-373-0500 517-373-0500
BUREAU OF LOCAL GOVERNMENT SERVICES James J. Bolthouse, Deputy Treasurer Almina Shaver, Secy. to Deputy Treasurer
517-373-3220 517-373-3220
Local Audit Division Alfred L. Westol, Administrator • • • . 517-373-3227 Emil E. Tahvonen, Asst. Administrator . 517-373~3227 Douglas R. Arnold, Audit Review Supvr •• 517-373-3227 A.C. Blankenship, Proc. & Systems Supvr.517-373-3227 Caroline Wessies, Secy. to Admin. 517-373-3227 Local Property Services Division Robert S. D'Amelio, Administrator LaVerne Gulick, Asst. Administrator Joe Freer, Mgr., Tax Sales • • . • Richard Lomax, Mgr., Plats . • . . Nancy LeFanty, Gen. Property Tax Info
517-373-3232 517-373-3233 517-373-3231 517-373-3237 517-323-3235
Property Tax Division Robert L. Purnell, Chmn., St. Tax Comm. 517-373-0500 Lee H. Clark, Member, State Tax Comm . . 517-373-0500 Ward G. Dexel, Member, State Tax Comm •• 517-373-0500 Edward W. Kane, Executive Secretary • . 517-373-0500 Edward G. Johnson, Mgr Industrial Sect. 517-373-0500 John Larose, Secy., St. Assessors Board 517-373-0500 Harris L. Oesterle, Mgr. St. Assess. Bd.517-373-0500 Roy A. Paff, Mgr., Research, State & Ed.517-373-0500 State Boundary Commission Dave Calhoun, Chairman, St. Bndry. Comm.517-373-3234 Irving W. Tozian, Mmb., St. Bndry. Comm.517-373-3234 Al Vanderlaan, Mmb., St. Boundary Comm. 517-373-3234 James Hyde, Administrator . • • 517-373-3234 Carl Aldrich, Criteria Analyst 517-373-3234
9
State Tax Tribunal Don Durward Cramer, Chairman William F. Koriey Horace D. Hodge • • Emil E. Gallas Charles P. McDonald
517-313-8850 517-373-8850 517-373-8850 517-373-8850 517-373-8850
Detroit City Income Tax Offices 313-224-3344
Director, A.L. Warren Accounts & Records Paul Peters • • • Albert Beasinger Frederick Klein • Audits & Compliance Joseph Votta S.M. Stern Joseph Glaab Requests for Forms
(
313-224-3345 313-224-3327 313-224-3328 313-224-3336 313-224-3342 313-224-3340 313-224-3322-23
Municipal Income Tax Offices Albion • • • Battle Creek • Big Rapids • Flint Grand Rapids Grayling • • Hamtramack . Highland Park. Hudson • Jackson Lansing Lapeer • Pontiac Port Huron Saginaw
Glenn Burcham Lois Perry • • Joseph Brakora Charles Johnson James Sory • • • Allen Schreiner Joseph P. Adams Sonia McMullin • Betty Camp . • • Wilfred Hutchins Detmer Smith • • Edith King • • • Charles Neuschwanger William D. Cain Milton A. Bender • •
10
517-629-9185 616-962-5561 616-796-8657 313-766-701.5 616-456-3026 517-348-2131 313-874-2400 313-868-5400 313-448-6821 517-782-0511 517-487-1080 313-664-2903 313-857-7737 313-984-5551 517-753-2423
l
Second Class Postage Permit Applied For Ann Arbor, Michigan 48108
Tax Newsletter TAXATION SECTION State Bar of Michigan, 306 Townsend Street, L~nsing, Michigan 48904
QUENDA BEHLER STORY, EDITOR 417 Hutchins Hall Ann Arbor, Michigan 48104
rariod.
TAXATION SECTION
Tax NewSletter j/ /
·'
January-March 1975
Tax Newsletter Published quarterly by the Taxation Section, State Bar of Michigan. Office of publication at 435 Hutchins Hall, Ann Arbor, Michigan 48104. Postmaster, send form 3579 to 435 Hutchins Hall, Ann Arbor, Michigan 48104.
1974-1975 OFFICERS AND COUNCIL MEMBERS Jack E. Mitchell, Chairman Louis W. Kasischke, Vice-Chairman Robert B. Pierce, Secretary-Treasurer
Detroit Detroit Detroit
Donovan E. Cheney Ernest Getz John P. Herrinton Joel Resnick John E. Riecker John N. Seaman James M. Sheridan Robert W. Siegel John W. Wolf, Jr.
Jackson Detroit Detroit Detroit Midland Lansing Muskegon Southfield Saginaw
J. Lee Murphy, Ex-Officio
Grand Rapids
FOREWARD TAXATION SECTION MEMBERS: For a number of years the Council of the Taxation Section has ght ways and means by which continuing and informative material ld be disseminated to Section members. Each prior attempt at sletters, pamphlets, etc., has ultimately failed because of lack editorial staff, insufficient informative material, and/or inabil· of Section members to contribute sufficient information and erial to sustain a publication. However, despite prior unsuccessful attempts, the present cil is enthusiastic about the prospects for this new Taxation tion Newsletter. With the assistance of The Institute of Conuing Legal Eduqation, we are confident that we have found a ns of providing to the Section membership an informative, useful continuing publication. Generally, it is our intention that Newsletter will dwell primarily on state and local law, proures and problems - to the exclusion of F.ederal tax matters ch are •already adequately reported in: various national services. believe that this type of information will be of great interest service to Section members. We are grateful to ICLE for its interest in this new project with its joint assistance and cooperation, we look forward to s new project. More specifically, we are personally grateful Quenda Story, who will be the Editor of the new Taxation Section sletter, and we look forward to working with her. For the first issue of the Newsletter it seemed most approate that a Directory of Tax Offices in Michigan be made availato our members. Hopefully, this information will be useful the membership. Considerable credit for compilation of the ormation included in this directory must go to James M. Sheridan Muskegon, and we personally thank him for his efforts. The Council looks forward to the institution of this Newsletter we sincerely hope that it will prove of interest and assistance you. We also invite each of you to submit articles, comments other information which you believe will be of interest to your low Section members.
( 1.;
J. Lee Murphy Newsletter Chairman
DIRECTORY OF TAX OFFICES IN MICHIGAN
CONTENTS Numbers Frequently Called
u.
S. Treasury Department Internal Revenue Service
Michigan Department of Treasury Executive Office . . . • Bureau of Administration • Bureau of Collections Michigan Board of Tax Appeals Michigan State Tax Commission Bureau of Local Government Services
1
2
4 4
4 5 8 9 9
Detroit City Income Tax Offices
10
Municipal Income Tax Offices
10
NUMBERS FREQUENTLY CALLED TAXPAYER INFORMATION • • . • • • . • .
See local listing
INSOLVENCIES, BANKRUPTCIES, RECEIVERSHIPS, PROBATE, ETC.-Norman J. Kanar
313-226-7155
ESTATE AND GIFT TAXES-Leonard Kopitzki • • or Catherine Emerson . . • • • • • . • .
313-226-7400 313-226-7403
EXCISE AND EMPLOYMENT TAXES-Robert McGowan
313-355-0970
WAGES TAXES
313-226-7408
EXEMPT ORGANIZATION-James P. Diamond
313-226-7470
NINETY-DAY LETTERS-Eleanor Baron .
•
313-226-7426
OFFERS-IN-COMPROMISE-Norman J. Kanar
313-226-7155
PENSION & PROFIT SHARING PLANS-James Lee or Albert Geldhof • • • • • •
313-355-0970 313-226-7696
PROTESTSi REQUESTS FOR EXTENSION OF TIME FOR FILING PROTESTS & 30 DAY LETTERS OF PROPOSED DEFICIENCY-Wanda Isom
313-226-7426
TAX FORMS-BULK .
313-226-7866
• • • • • .
. .
DISCHARGE & RELEASE LIEN-Norman J. Kanar
1
313-226-7155
U. S. TREASURY DEPARTMENT INTERNAL REVENUE SERVICE OFFICE OF REGIONAL COMMISSIONER Leon C. Green, Regional Commissioner • • • • William J. Reinhart, Chief-Appellate Branch. Raymond W. Cole, Asst. Chief-Appellate Branch . . • . • • • • Louis F. Lamb, Conferee, Spec. Asst. Appellate Branch . • •
513-684-3613 313-226-7720 313-226-7705 313-226-7761
Appellate Conferees 313-226-7707 • 313-226-7708 313-226-7750 313-226-7780 313-226-7724 313-226-7717 313-226-7740 313-226-7723 313-226-7783 313-226-7771 313-226-7730 313-226-7703 313-226-7762 313-226-7752 313-226-7770 313-226-7741
Edmund M. Boks John A. Brady • • Harry Chudnow • • Stephen Fox • • • George J. Haddad Eddie L. Johnson Saburo Kunimatsu Gerald T. Malinowski Norman P. Nelson Paul A. Saigh • • Henry Starkman John R. Sullivan William Thomas Frank Vukovich Leven C. Weiss Leo F. Whelan OFFICE OF REGIONAL COUNSEL Meade Whitaker, Chief Counsel • • • • David E. Mills, Regional Counsel • • . • John H. Menzel, Asst. Regional Counsel Charles S. Stroad, Staff Asst. to Regional Counsel •••••.•••••• • •
202-964-6364 513-684-3205 313-226-4790 313-226-4790
Attorneys Thomas R. Ascher James E. Keeton, Jr. James C. Lynch Andrew B. Shaffer • Peter M. Ritteman • Chauncey W. Tuttle, Jr. Daniel J. Westerbeck
313-226-4790 313-226-4790 313-226-4790 313-226-4790 313-226-4790 313-226-4790 313-226-4790
2
(
OFFICE OF DISTRICT DIRECTOR Roger L. Plate, District Director Teddy R. Kern, Asst. District Director charles O'Dell, Ghief-Admin. Division . Glenn Cagle, Chief-Audit Division . • . William Dosedlo, Asst. Chief-Audit Division Estate & Gift Group. • . • • . • . • Excise Tax Group . • . . . . . . . . Bernard H. Zaffern, Chief-Employee Plans & Exempt Organizations • . • • . • Norbert B. Bowers, Chief-Collections William A. Wauben, Jr., Asst. Chief-Collections • • • • • • • . . Robert E. Wenzel, Chief-Taxpayer Service Div. George A. Lorenz, Chief-Intelligence Division Frederick L. Sleet, Asst. Chief-Intelligence Div.. • • . • . . . • . . . . • . • . . • Walter A. Dunniga~ Public Affairs Officer • •
313-226-7198 313-226-7207 313-226-7204 313-226-7320 313-226-7320 313-226-7470 313-226-7406 313-226-3658 313-226-7000 313-226-7001 313-226-4830 313-226-7220 313-226-7221 313-226-7288
U. S. INTERNAL REVENUE SERVICE FIELD OFFICES Adrian . • Alpena . • Ann Arbor Battle Creek. Bay City . . . Benton Harbor Cadillac. Dearborn. Escanaba. Flint . • Grand Rapids. Houghton. Jackson • Kalamazoo Lansing . Marquette Monroe • • Nt. Clemens Mt. Pleasant. Muskegon. . Petoskey . . . Pontiac • . Port Huron. Saginaw . . Sault S·te. Narie. Traverse City . .
James T. Convery. George W. Koontz. Leroy Willis . • Leroy Lindbert. William Carolan Joseph DeFrance Gerald Worden . William Howarth Lionel G. Trepanier H. Kenneth Isenolge Ben Peterson. John P. NcRae • Eugene Geller • Lewis M. Graham Bruce Kingsley. Joseph P. Bickler Charles R. Seitz. Irvin B. Howell David Shoemaker David Boes . . James Young . . Ralph Wilson. • Dale s. Kinney. Richard Bell . . James J. Gervasio • Joseph A. Suchosky.
3
313-265-5564 517-356-1991 313-769-7440 616-962-6345 517-895-8921 616-927-1040 616-775-9964 313-226-7615 906-786-9010 313-234-5202 616-456-2435 906-482-1719 517-789-7231 616-343-2958 517-372-1631 906-228-7410 313-241-5135 313-468-2010 517-772-1618 616-726-4978 616-347-5230 313-353-2711 313-985-8109 517-793-2261 906-632-6271 616-946-0270
MICHIGAN DEPARTMENT OF TREASURY TREASURY BUILDING LANSING, MICHIGAN 48992 Information-517-373-3200 EXECUTIVE OFFICE Allison Green, State Treasurer • . • . . . Carroll C. Newton, Chief Deputy Treasurer. R. Douglas Trezise, Deputy Treasurer Bureau of Collections • • . • . • . Robert Richardson, Deputy Treasurer Bureau of Finance. . . • . . • . • • James J. Bolthouse, Deputy Treasurer Bureau of Local Government • . . . Eleanor Brown, Secy. to State Treasurer. Andrew Cobb, Admin. Assistant • • . Internal Audit Unit Melvin Van Vorst, Internal Auditor Audit Controls . . . . . . •..
517-373-3223 517-373-3222 517-373-1912 517-373-6635 517-373-3220 517-373-3223 517-373-3222 517-373-8404 517-373-3155
BUREAU OF ADMINISTRATION Carroll C. Newton, Chief Deputy Treasurer. A. Vincent Young, Administrative Officer . Ruby Fox, Secy. to Chief Deputy Treasurer. Leanne Osmar, Secy. to Administrative Officer.
517-373-3222 517-373-3150 517-373-3222 517-373-3150
GENERAL SERVICES DIVISION Norwood C. Durbin, Administrator Planning & Program Analysis Section. Research Section . . . . . . Word Processing Section. • • Don Fichter, Finance Officer Purchasing (Vacant) . . . . . Elma Whit~heag, Departmental Accounting. Gerald Feguer, Office Services • . • . . Harold Parnrnent, Stockroom and Warehouse. Ed Willard, Mailroom . . • . . . . Iren Nowitzke, Forms Control . . . Robert Williams, Equipment Control
517-373-3150 517-373-3755 517-373-3185 517-373-3139 517-373-3165 517-373-3165 517-373-3165 517-373-3741 517-373-3230 517-373-3118 517-373-3741 517-373-3741
CENTRAL SYSTEMS DATA CENTER Frank E. McAuliffe, Administrator. • . . • 517-373-1046 Donald L. Gary, Assistant Administrator. . 517-373-1046 Chad B. Edmondson, Admin. & Planning Group 517-373-1046 Carroll G. Nowitzke, Computer Operations Group.517-373-1046 4
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1
Wallace Lawrence, Sched. & Control Sect. Mgr.517-373-1920 Donald W. McLlellan, Operations Sect. Mgr. 517-373-3209 Donald Cook, Data Prep. & Warrant Reconciliation Sect. Mgr. . ••••• 517-373-1923 Dawn Moore, Mgr. Systems Sect . • . • • • 517-373-8365 Richard Hammond, Mgr. Programming Sect. 517-373-1916 Leslie Ennis, Mgr. Tech. Support Sect. 517-373-1047 Data Entry . • . • • • 517-373-1914 Computer Room • • . . 517-373-3209 Tape Library • • . • . 517-373-1023 Warrant Reconciliation & Unit Record 517-373-1923 PERSONNEL AND PAYROLL DIVISION Robert Jones, Personnel Officer • • • . • William Marshall, Asst. Personnel Officer Joyce Curtis, Transactions Supervisor Josephine Forte, Payroll Supervisor Kenneth Ingersoll, Training Officer
517-373-3172 517-373-3172 517-373-3172 517-373:...3122 517-373-2309
ATTORNEY GENERAL STAFF Richard·Roesch, Asst. Atty. Gen. in charge Maurice Barbour, Asst. Atty. Gen. E. Raymond O'Malley, Asst. Atty. Gen. John W. Jackson, Asst. Atty. Gen. Charles E. Liken, Asst. Atty. Gen. Terry P. Gomoll, Asst. Atty. Geri. Sam Mostkoff, Asst. Atty. Gen • • . E. Boomie Mikrut, Asst. Atty. Gen. Investigator (Vacant) • • • • • •
517-373-3203 517-373-3203 517-373-3203 517-373-3203 517-373-3203 517-373-3203 517-373-3203 517-373-3203 517-373-1142
BUREAU OF COLLECTIONS R. Douglas Trezise, Deputy Treasurer • Sydney D. Goodman, Revenue Commissioner Chief Deputy Revenue Commissioner (Vacant) Benjamin Holderied, Deputy Revenue Comm. Chester Zawislak, Deputy Revenue Comm. Dorothy Crowl, Secretary • . • Leora G. Allen, Secretary Louis Wirbel, Hearing Referee Caroline Hoeflinger, Secretary
517-373-1912 517-373-3193 517-373-3194 517-373-3197 517-373-2925 517-373-3195 517-373-3198 517-373-3136 517-373-2925
CIGARETTE & MISCELLANEOUS TAXES David Parker, Administrator Harriet Jones, Asst. Administrator
5
517-373-3183 517-373-3183
CORPORATION FRANCHISE FEE DIVISION 517-373-0488 517-373-0488 517-373-0488
Alma Marzke, Administrator . . • • Leon Dombrowski, Asst. Administrator • Irene Snyder, Information Clerk . • . ESCHEATS DIVISION
517-373-0552 517-.373-0550
M. Patricia Tynan, Administrator • Dwight Fisher, Asst. Administrator DISTRICT OFFICES
517-356-1733 313-662-3162 906-786-6334 313-238-9660 616-532-3684 517-782-7161 616-382-2830 906-226-6717 313-465-2141 616-773-·3325 313-335-6102 313-984-4171 517-799-1921 616-983-6396 906-632-2183 616-946-5630
Alpena . • • . . • • . • • Ann Arbor • • • • • • . . • Escanaba, Bernard Brawley, Dist. Mgr .• Flint, Mitchell Tottis, Dist. Mgr. • • Grand Rapids, Harry Cobb, Dist. Mgr. Jackson, Merrit Hill, Dist. Mgr • . Kalamazoo, Robert Emick, Dist. Mgr Marquette. . • . • • • • Mt. Clemens . • . • . . . Muskegon . . . . • . • . Pontiac, Robert Scheuer, Dist. Mgr . • • Port Huron • • • • . . . • • • • Saginaw, H. Haubenstricker, Dist. Mrg. St. Joseph • ; • . . • • . • . • • . • • Sault Ste. Marie (Monday Only) • • • . Traverse City, Clifford Horton, Dist. Mgr. DETROIT OFFICE J. B. Faremouth, District Manager • • • • N. Wauldron, Asst. Mgr. & Supvr. Zone 5. F. Fuja, Supvr. Income Tax & Int'l Tax .• Income Tax Information . General Tax Information.
313-256-2547 313-256-2549 313-256-2542-44 313-256-2538 313-256-2534
DETROIT SUB-OFFICE 7 Mile-East Highland Park Redford Dearborn
Zone Zone Zone Zone
123 4 -
H. H. T. W.
Kramer, Supvr .• Duggan, Supvr •• Gay, Supvr • • • E. Shoup, Supvr.
313-256-3507 313-256-3517 313-256-3086 313-256-3512
INCOME TAX DIVISION Income Tax Information
517-373-2910
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INDIVIDUAL Kurt Gemalsky, Administrator . • Don Taylor, Asst. Administrator. Audit Supvr. (Vacant). Audit Supvr. (Vacant). Mike Bishop. Joe Conley . . • . . .
517-373-2922 517-373-2929 517-373-2916 517-373-3025 517-373-2973 • • 517-373-2626
CORPORATION
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Robert Nelson, Administrator . . . Fred Silsby, Asst. Administrator . c. Harold Knudstrup, Asst. Hearing Referee Marie Kellogg, Audit Supvr • . . • .
517-373-2927 517-373-3211 • 517-373-3210 517-373-2604
WITHHOLDING John Minnich, Administrator • • . Don Bengel, Asst. Administrator. Al Bowerman, Audit Supvr • . • Gordon Chaney, Audit Supvr.
517-373-2923 517-373-2928 517-373-1902 • 517-373-1699
ESTATES AND TRUSTS Francis Gould, Administrator Gary Sandborn, Asst. Administrator Fran Ridley, Supvr. . . . . . • • .
517-373-2924 • 517-373-2921 • 517-373-1907
INHERITANCE AND INTANGIBLES TAX DIVISION Wayne F. Brauker, Administrator . • • • James Hoeflinger, Asst. Administrator.
517-373-3162 517-373-3162
MOTOR FUEL TAX DIVISION Lawrence Cole, Administrator Louis Duncan, Asst. Administrator.
517-373-3180 517-373-3180
REGISTRATION DIVISION Nerissa Proudfoot, Administrator Nancy Kingsley, Supvr . . . Betty Gloden, Supvr . . . .
517-373-0888 517-373-0888 517-373-0888
SALES AND USE TAX DIVISION
[
~
Max C. Haddix, Administrator . . . • Thomas Hoatlin, Asst. Administrator. Harriet Tuttle, Delinquent Control Anne Klasko, Files Supvr . . . Robert Cochrun, Audit Supvr. 7
517-373-3190 • 517-373-3191 517-373-0886 517-373-2858 517-373-0883
TAX CLEARANCE DIVISION Don Montgomery, Administrator . • Celia Evans, Supvr.
517-373-3170 517-373-3170
TAX COLLECTION ENFORCEMENT DIVISION Collections • • • • . . . . • . . George Rohrer, Administrator . • . . Howard Shelley, Asst. Administrator • • Robert Gesler, Supvr .. Margaret Marsh, Supvr. Milton Moss, Supvr •.
517-373-3212 517-373-2684 517-373-2684 517-373;....3045 517-373-3068 517-373-2786
BUREAU OF FINANCE Robert Richardson, Deputy Treasurer. • William A. Amerman, Financial Officer . • James P. Cotton, Administrative Asst .. Jean A. Fitch, Secy. to Deputy Treasurer • Dorothy Metzgar, Secy. to Financial Officer.
517-373-6635 517-373-3140 517-373-3140 517-373-6635 517-373-314{)
BANKING CONTROL DIVISION Albert E. Colson, Manager. . .•.• Jim Newmann, Asst. Manager . . • . . Herman Zischke, Mgr., Accounts & Receipts. Elsie Larson, Adminitrative Asst •• Cashier. • . • . • . . • . • . • . . . • •
517-373-3146 517-373-3146 517-373-3146 517-373-3146 517-373-3152
MORTGAGE SERVICE DIVISION David Moss, Administrator • . • . . . • • David B. Jaroske, Asst. Administrator • • Bion Dietz, Asst. Administrator.
517-373-0702 517-373-0702 517-373-0702
MUNICIPAL FINANCE DIVISION James J. Bolthouse, Administrator. Robert M. Spear, Asst. Administrator •
517-373-0660 517-373-0660
BOARD OF TAX APPEALS J. Bruce Donaldson, Chairman • Robert E. Devlin, Member George C. Steeh • . . . Sandra C. Murray, Clerk.
8
'-•
517-373-3595 517-373-3595 517-373-3595 517-373-3595
MICHIGAN STATE TAX COMMISSION Lee H. Clark, Commissioner • ward G. Dexel, Commissioner Robert L. Purnell, Chairman Harris Oesterle, State Assessed Properties Edward W. Kane, Secretary • . • . .
313-676-0202 313-234-8170 517-373-0500 517-373-0500 517-373-0500
BUREAU OF LOCAL GOVERNMENT SERVICES James J. Bolthouse, Deputy Treasurer Almina Shaver, Secy. to Deputy Treasurer
517-373-3220 517-373-3220
Local Audit Division Alfred L. Westol, Administrator • • • . 517-373-3227 Emil E. Tahvonen, Asst. Administrator . 517-373~3227 Douglas R. Arnold, Audit Review Supvr •• 517-373-3227 A.C. Blankenship, Proc. & Systems Supvr.517-373-3227 Caroline Wessies, Secy. to Admin. 517-373-3227 Local Property Services Division Robert S. D'Amelio, Administrator LaVerne Gulick, Asst. Administrator Joe Freer, Mgr., Tax Sales • • . • Richard Lomax, Mgr., Plats . • . . Nancy LeFanty, Gen. Property Tax Info
517-373-3232 517-373-3233 517-373-3231 517-373-3237 517-323-3235
Property Tax Division Robert L. Purnell, Chmn., St. Tax Comm. 517-373-0500 Lee H. Clark, Member, State Tax Comm . . 517-373-0500 Ward G. Dexel, Member, State Tax Comm •• 517-373-0500 Edward W. Kane, Executive Secretary • . 517-373-0500 Edward G. Johnson, Mgr Industrial Sect. 517-373-0500 John Larose, Secy., St. Assessors Board 517-373-0500 Harris L. Oesterle, Mgr. St. Assess. Bd.517-373-0500 Roy A. Paff, Mgr., Research, State & Ed.517-373-0500 State Boundary Commission Dave Calhoun, Chairman, St. Bndry. Comm.517-373-3234 Irving W. Tozian, Mmb., St. Bndry. Comm.517-373-3234 Al Vanderlaan, Mmb., St. Boundary Comm. 517-373-3234 James Hyde, Administrator . • • 517-373-3234 Carl Aldrich, Criteria Analyst 517-373-3234
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State Tax Tribunal Don Durward Cramer, Chairman William F. Koriey Horace D. Hodge • • Emil E. Gallas Charles P. McDonald
517-313-8850 517-373-8850 517-373-8850 517-373-8850 517-373-8850
Detroit City Income Tax Offices 313-224-3344
Director, A.L. Warren Accounts & Records Paul Peters • • • Albert Beasinger Frederick Klein • Audits & Compliance Joseph Votta S.M. Stern Joseph Glaab Requests for Forms
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313-224-3345 313-224-3327 313-224-3328 313-224-3336 313-224-3342 313-224-3340 313-224-3322-23
Municipal Income Tax Offices Albion • • • Battle Creek • Big Rapids • Flint Grand Rapids Grayling • • Hamtramack . Highland Park. Hudson • Jackson Lansing Lapeer • Pontiac Port Huron Saginaw
Glenn Burcham Lois Perry • • Joseph Brakora Charles Johnson James Sory • • • Allen Schreiner Joseph P. Adams Sonia McMullin • Betty Camp . • • Wilfred Hutchins Detmer Smith • • Edith King • • • Charles Neuschwanger William D. Cain Milton A. Bender • •
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517-629-9185 616-962-5561 616-796-8657 313-766-701.5 616-456-3026 517-348-2131 313-874-2400 313-868-5400 313-448-6821 517-782-0511 517-487-1080 313-664-2903 313-857-7737 313-984-5551 517-753-2423
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Second Class Postage Permit Applied For Ann Arbor, Michigan 48108
Tax Newsletter TAXATION SECTION State Bar of Michigan, 306 Townsend Street, L~nsing, Michigan 48904
QUENDA BEHLER STORY, EDITOR 417 Hutchins Hall Ann Arbor, Michigan 48104
