Mich. Admin. Code R. 205.905

Current through Vol. 24-19, November 1, 2024

Section R. 205.905 - Initiation of a proceeding

Rule 5.

(1) A proceeding shall be initiated by filing with the commissioner of revenue a notice of appeal by petition as provided in R 205.904, and substantially in accordance with the form hereinafter set forth.

(2) The petition shall be complete in itself so as to fully state the issues and shall contain the following:

STATE OF MICHIGAN DEPARTMENT OF REVENUE

_____________________________________________________________________

_____

________________________________________ Appellant vs. DOCKET NO.

City of ________________________________ Appellee

_____________________________________________________________________

_____

PETITION

TO THE STATE COMMISSIONER OF REVENUE:

The above-named appellant hereby petitions for a redetermination of the (final assessment, denial in whole or part of a claim for refund, special ruling, adoption of a rule or regulation by the administrator) set forth by the City of ________ in its determination, decision or order dated ______ , 19 ______ and as a basis of his proceeding alleges as follows:

1. The appellant is (set forth whether individual, corporation, etc.) with principal office or residence at ____________________________________.

(Street) (City) (State)

2. The matter in controversy is ______________________________________________

_____________________________________________________________________

_____

_____________________________________________________________________

_____

_____________________________________________________________________

_____

_____________________________________________________________________

_____

3. The determination, decision or order is based upon the following errors: (Enumerate specifically the assignments of error in a concise manner and avoid pleading facts which properly belong in the succeeding paragraph.) Copy of said determination, decision or order is hereto attached and marked exhibit A.

4. The facts upon which the appellant relies as the basis of this proceeding are as follows:

(Here set forth allegations of facts relied upon, the prior legal steps taken by the petitioner, in orderly and logical sequence, with subparagraphs lettered, so as to inform the commissioner of revenue of the issues to be presented and to enable the city to admit or deny each specific allegation.) Wherefore, the appellant prays that the commissioner of revenue may hear the proceedings and (state the relief desired). Signed ___________________________ Appellant

___________________________ Address

State of ____________________________________

County of _________________________________

_________________________ , being duly sworn, says that he is the petitioner (if a corporation, or fiduciary, state title of office or trust of person verifying and that he is duly authorized to verify the foregoing petition) above named; that he has read the foregoing petition, or had the same read to him, and is familiar with the statements contained therein, and that the statements contained therein are true, except those stated to be upon information and belief, and that those he believes to be true.

Signed ____________________________

Subscribed and sworn to before me this ________ day of ___________ , 19____

Signed __________________________________

(Official title)

(Seal)

Mich. Admin. Code R. 205.905

1979 AC