LD 722
pg. 1
LD 722 Title Page An Act to Strengthen the Maine Taxpayer Bill of Rights Page 2 of 2
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LR 2156
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
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 shall 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 statement issued under the Maine Revised


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