Mich. Comp. Laws § 205.5: Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax.

Sec. 5.

The department shall prepare a brochure that lists and explains, in simple and nontechnical terms, a taxpayer's protections and recourses in regard to a departmental action administering or enforcing a tax statute, including at least all of the following:

A taxpayer's protections and the department's obligations during an audit.

Both the administrative and judicial procedures for appealing a departmental decision.

The procedures for claiming refunds and filing complaints.

The means by which the department may enforce a tax statute, including assessment, jeopardy assessment, and enforcement of a lien.

The department shall include the brochure prepared as required under subsection (1) with a communication to a taxpayer concerning the determination or collection of a tax administered under this act. The department may take the actions necessary to prevent sending multiple brochures to the same taxpayer.