Due to the complexity of State and Federal tax laws, occasionally tax payers and the government differ on the amount of taxes owed. After receiving an audit determination letter from the Internal Revenue Service, the tax payer has only a short period of time to decide whether to pursue an administrative appeal within the IRS, file a lawsuit within the U.S. Tax Court, or pay the tax and seek reimbursement through a Federal District Court lawsuit. Similarly, a taxpayer has very little time to act on a final assessment from the State of Michigan Department of Treasury, where relief may be sought through an appeal to a state hearing referee, or file a lawsuit with the Michigan Tax Tribunal or, after pay the disputed tax, or file a lawsuit with the Ingham County Circuit Court acting as the Court of Claims. Fraser Trebilcock Davis & Dunlap, P.C.'s tax attorneys can assist tax payers in deciding which avenue best fits their needs and represent them in whichever forum they decide.