Sec. 1. 36 MRSA §151-B is enacted to read:

§151-B.__Safeguards review and enforcement

1.__Assessor duty.__The assessor shall ensure that bureau employees and contractors engaged with taxpayers in interviews, conferences or other procedures involving an audit, reconsideration of an assessment or other determination and collection of taxes abide by the Taxpayer Bill of Rights statement required to be prepared under section 112, subsection 7-A.__The assessor shall ensure that bureau employees and contractors engaged with taxpayers as described in this section do not use coercive or abusive practices.

2.__Taxpayer complaint.__A taxpayer believing that the safeguards described in subsection 1 have not been followed with regard to the taxpayer may file a complaint with the director of the bureau's appellate division stating the reasons for the complaint.__Within 30 days of receipt of the complaint, the director shall investigate the complaint and inform the taxpayer in writing of the results of the investigation.__If the director finds the safeguards were not followed, the director may assign other bureau employees or contractors to handle the procedures involving the taxpayer and reimburse the taxpayer for expenses, including attorney's fees, incurred as a result of the failure to follow the safeguards.

3.__Appeal.__The director's action under subsection 2 constitutes final agency action and is subject to review by the Superior Court in the manner provided in section 151.__If the Superior Court finds in favor of the taxpayer, the court shall, in addition to any other order or decree entered, order the bureau to pay the taxpayer's costs, including attorney's fees, in bringing the action.

4.__Notice.__The bureau shall provide written notice of the safeguards and complaint and appeal procedures set forth in this section to every taxpayer engaged with the bureau in interviews, conferences or other procedures involving an audit, reconsideration of an assessment or other determination and collection of taxes.

SUMMARY

This bill ensures that Maine Revenue Services abides by the Taxpayer Bill of Rights, and does not engage in coercive or