Mich. Admin. Code R 205.914 — Hearings

Rule 14. (1) The commissioner of revenue may delegate an employee of the
department of revenue to hold the hearing in his behalf.
(2) All hearings bef ore the commissioner of revenue shall be public; provided,
however, that the commissioner of revenue, upon motion of the appellant, may
exclude from the hearing all persons not directly interested therein. The
commissioner of revenu e may make such an order upon a proper showing by the
appellant that information divulged would be detrimental to the appellant's business.
(3) Either party may, at his own expense, arrange to have a transcript of the
proceedings.