Michigan Correction of an Administrative Error is a process used to correct errors made by the Michigan Department of Treasury on tax returns and other documents. It can be used to correct errors involving incorrect amounts, incorrect information, or incorrect filing status. There are three types of Michigan Correction of an Administrative Error: 1. Voluntary Correction: This is when a taxpayer voluntarily requests a correction of an error they have made on their tax return. The Michigan Department of Treasury will review the request and make a decision to either accept or deny the correction. 2. Mandatory Correction: This is when the Michigan Department of Treasury has determined that an error has been made and must be corrected. The taxpayer does not have the option to reject the correction. 3. Discretionary Correction: This is when the Michigan Department of Treasury has determined that an error has been made, but the taxpayer has the option to reject the correction. The Michigan Department of Treasury will review the taxpayer's request and make a decision to either accept or deny the correction.