Rule 13. Either party may amend his petition or answer at any time prior to the hearing by consent of the adverse party or by leave of the commissioner of revenue. An original and 1 copy of such amendment shall be filed with the commissioner of revenue, and the adverse party or his representative of record shall be served with a copy thereof. All motions to amend must be accompanied by the proposed amendments.
Mich. Admin. Code R. 205.913