Mich. Admin. Code R. 205.904 - Form and style of papers

Rule 4.

(1) All papers filed with the commissioner of revenue shall be either printed or typewritten, and if typewritten, shall be on only one side of plain white paper. This paper shall be no more than 8 1/2 inches wide and 11 inches long. Copies shall be legible but may be on any weight paper. Citations shall be in italics when printed, and underscored when typewritten.

(2) The proper caption shall be placed upon all papers filed. If the petitioner is an individual, the full given name and surname shall be set forth in the caption. If the petitioner is a married woman, her given name shall be used, not the name of her husband preceded by "Mrs." If the petitioner is a husband and wife who have filed a joint return, the full given name and surname of each shall be set forth. If the petitioner is a fiduciary, the names of the estate, trust, or other person for whom he acts, shall be given first, followed by the name of the fiduciary.

(3) Except as otherwise provided in these rules, a signed original and 1 copy of all papers shall be filed. Whenever any paper is filed in more than 1 proceeding (as a motion to consolidate proceedings or in proceedings already consolidated), 1 additional copy shall be filed for each additional proceeding.

(4) The written signature, whether of the representative or of the petitioner, shall be in individual and not in the firm name, except that where the petitioner is a corporation the written signature shall be by an active officer of the corporation. The name and mailing address of the petitioner or of the representative shall be typed or printed immediately following the written signature.

Notes

Mich. Admin. Code R. 205.904

1979 AC