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abusive practices in its dealings with taxpayers. The bill permits |
| a taxpayer to complain about treatment to the director of the |
| appellate division of Maine 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. |
