Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3301 — Answer
Rule 301. (1) After service of a copy of the petition, the respondent shall have 21
days within which to file an answer to the petition. The answer shall fully and
completely inform the petitioner and the commissioner of the nature of the defense.
It shall contain a specific admission or denial of each material allegation of fact
contained in the petition, a statement of any facts upon which the respondent relies
for defense, and any affirmative defenses to be relied upon by the respondent.
(2) Each paragraph contained in the answer shall be numbered and lettered to
correspond with the paragraphs of the petition. An answer, signed by the respon dent
or the respondent's legal representative, shall be filed with the commissioner.
(3) The respondent shall serve a copy of the answer upon the petitioner or his or her
representative of record and shall file proof of service with the commissioner within 7
days after such service.
Source: official text