Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 209.9 — Representation
Rule 9. (1) Practice before the commission, except in a matter involving state
equalization, shall be by the interested party or the party's personal representative
upon presentation of adequate identification evidenced by written authorization.
(2) In a formal hearing, an individual may represent himself or herself and a
partnership or corporation may be represented by a partner or officer. In any case,
the individual, partnership, or corporation may be represented by an attorney or other
authorized representative.
Source: official text