An Act To Establish The Independent Office Of Tax Appeals And Make Other Changes To The Laws Governing The Tax Appeals Process

This bill establishes a new Independent Office of Tax Appeals in Maine to handle tax disputes and makes related changes to the state's tax appeals process. It creates a formal office structure for tax appeals and clarifies who can represent taxpayers, including public accountants and enrolled agents, during hearings. The legislation also requires the tax assessor to provide taxpayers with a simple, plain-language explanation of their rights and the appeal process during audits. Additionally, it sets specific time limits for reconsideration requests and defines when a taxpayer can move a case from internal review to the court system.