Mich. Admin. Code R 205.904 — Form and style of papers

Rule 4. (1) All papers filed with the commissioner of revenue shall be either
printed or typewritten, and if typewritten, shall be on only one side of plain white
paper. This paper shall be no more than 8 1/2 inches wide and 11 inches long. Copies
shall be legible but may be on any weight paper. Citations shall be in italics wh en
printed, and underscored when typewritten.
(2) The proper caption shall be placed upon all papers filed. If the petitioner is
an individual, the full given name and surname shall be set forth in the caption. If the
petitioner is a mar ried woman, her given name shall be used, not the name of her
husband preceded by "Mrs." If the petitioner is a husband and wife who have filed a

joint return, the full given name and surname of each shall be set forth. If the
petitioner is a fiduciary, the names of the estate, trust, or other person for whom he
acts, shall be given first, followed by the name of the fiduciary.
(3) Except as otherwise provided in these rules, a signed original and 1 copy of all
papers shall be filed. Whenever any paper is filed in more than 1 proceeding (as a
motion to consolidate proceedings or in proceedings already consolidated), 1
additional copy shall be filed for each additional proceeding.
(4) The written sig nature, whether of the representative or of the petitioner,
shall be in individual and not in the firm name, except that where the petitioner is a
corporation the written signature shall be by an active officer of the corporation. The
name and mailing address of the petitioner or of the representative shall be typed or
printed immediately following the written signature.