Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3603 — Failure to appear
Rule 603. The unexcused ab sence of a party or his or her representative at the place
and hour set for hearing of any proceeding before the commissioner will not be
an occasion for delay. The hearing shall proceed and the case will be considered as
submitted on the part of the absent party.
Source: official text