On order of the Court, the application for leave to appeal the December 20, 2002 judgment of the Court of Appeals is considered and, pursuant to MCR 7.302(F)(1), in lieu of granting leave to appeal, we REVERSE the judgment of the Court of Appeals and REMAND to the Michigan Tax Tribunal for further proceedings consistent with this order. It is undisputed that the Tribunal mailed notice of the December 18, 2000 prehearing conference to the parties on December 8, 2000. Petitioner...
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