Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › City Income Tax › Section R. 205.905 - Initiation of a proceeding

Current through Vol. 24-12, July 15, 2024
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)