Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3208 — Form of petition
Rule 208. The petition shall be complete so as to fully state the issues and shall
appear as follows:
STATE OF MICHIGAN
BUREAU OF REVENUE
Petitioner,
Docket No. ____________________
City of
Respondent.
PETITION
TO THE STATE COMMISSIONER OF REVENUE:
The petitioner seeks a redetermination of the (final assessment, denial in whole or in
part of a c laim for refund, special ruling, adoption of a rule or regulation by the
administrator) set out by the City of _________________ in its determination,
decision, order, or rule dated_______________ and as a basis of this p roceeding
alleges:
1. The petitioner is (state whether individual, corporation, or other
entity) with principal office (or residence) at (provide address, city,
state, and zip code).
2. The matter in dispute is
_____________________________________________________________
_____________________________________________________________
_____________________________________________________________
_____________________________________________________________
_____________________________________________________________
3. The determination, decision, order, or rule is based on the following errors:
(enumerate with specificity the claim of error in a concise manner; avoid pleading
facts that properly belong in th e succeeding paragraph). A copy of the challenged
determination, decision, order or rule is
attached and marked as Exhibit A.
4. The facts upon which the petitioner relies as the basis for this proceeding are:
(set out the allegations of fact relied upon, the prior legal steps taken by the petitioner,
in orderly and logical sequence, with subparagraphs lettered in a manner to inform the
commissioner of the issues to be presented and to enable the city to admit o r deny
each specific allegation). The petitioner respectfully requests the commissioner to
hear the proceedings and (state the relief desired).
Signed_________________________
Name and address ___________________________
Source: official text