Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3303 — Names of parties
Rule 303. (1) In a petition, the caption shall include the names of all parties. In
other papers, it is sufficient to state the name of the first party on each side, with an
appropriate indication of other parties, such as "et al."
(2) If the petitioner is an individual, the full given name and surname shall be
stated in the caption. If the petitioner is a married woman, her given name shall be
used, and not the name of her husband preceded by "Mrs." If the petitioners are
husband and wife, the full given name and surname of each shall be stated.
(3) If the petitioner is a fiduciary, the names of the estate, trust, or other person for
whom he or she acts shall be given first, followed by the name of the fiduciary.
(4) If the petitioner is a business operating under an assumed name, the full name
of the business, for example, the d/b/a, shall be stated. If the petitioner is a corporation,
the full name of the corpora tion shall be stated. If the petitioner is a limited liability
company, the full name of the limited liability company shall be stated.
Source: official text