Section R. 205.914 - HearingsRule 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 before 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 revenue 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.Mich. Admin. Code R. 205.914