An Act To Strengthen the Taxpayer Bill of Rights
Maine Legislature, Session 121, LD 0504
Committee: Taxation
Sponsors: CRESSEY, YOUNGBLOOD, ANNIS, BOWEN, CAMPBELL, DUPREY, GLYNN, MOORE, SNOWE-MELLO, STONE
Amends: 36 MRSA §151

Legislative Document 
No. 504 
H.P.389 
House of Representatives, February 5, 2003 
An Act To Strengthen the Taxpayer Bill of Rights 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative CRESSEY of Baldwin. 
Cosponsored by Senator YOUNGBLOOD of Penobscot and 
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MILLICENT M. MacFARLAND 
Clerk 
Representatives: ANNIS of Dover-Foxcroft, BOWEN of Rockport, CAMPBELL of Newfield, 
DUPREY of Hampden, GLYNN of South Portland, MOORE of Standish, SNOWE-MELLO 
of Poland, STONE of Berwick. 
Printed on recycled paper 
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 reguired 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. 
T~ayer 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 
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 
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 the Department of Administrative and 
Financial Services, 
Bureau of Revenue 
Services abides by the 
Taxpayer Bill of Rights statement issued under the Maine Revised 
Statutes, Title 36, section 112, subsection 7-A, 
and does not 
engage in coercive or abusive practices in its dealings with 
taxpayers. 
The 
bill 
permits 
a 
taxpayer 
to 
complain 
about 
treatment to the director of the appellate division of the Bureau 
of Revenue Services and, subsequently, to the Superior Court, if 
necessary. 
Among the remedies provided for failure to follow the 
required safeguards in dealing with a taxpayer is reimbursement 
of costs, including attorney's fees, to the taxpayer.