SCOTT THEODORE BOSGRAAF V DEPARTMENT OF TREASURY

Court of Appeals, State of Michigan
ORDER
SCOTT THEODORE BOSGRAAF V MICHIGAN DEPARTMENT OF TREASURY
Docket No. 379979
LC No. 26-000189
Stephen L. Borrello, Chief Judge Pro Tem, acting under MCR 7.203(F)(1), orders:
The claim of appeal is DISMISSED for lack of jurisdiction. A taxpayer aggrieved by an
assessment may file an appeal to the tax tribunal or to the court of claims, MCL 205.22(1); thereafter, a
taxpayer “may take an appeal by right from a decision of the tax tribunal or the court of claims to the
court of appeals.” MCL 205.22(3) (emphasis added). Appellants herein did not file a claim of appeal in
this Court from “a decision of the tax tribunal or the court of claims.” Rather, they filed a claim of appeal
directly from two, December 23, 2025 bills “for taxes due final assessment.” The Court does not have
jurisdiction, under any statute or court rule, over an appeal of right directly from the tax documents. MCR
7.203(A).
A true copy entered and certified by Jerome W. Zimmer Jr. , Chief Clerk, on
Date

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