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Federal Taxation; Authorizes CFO to reimburse owner of small business attorney fees & costs from Internal Revenue Service Civil Liability Trust Fund under certain conditions; requires DFS to certify information before such reimbursement; provides for action in circuit court for award of attorney fees & costs, actual damages, & punitive damages when IRS is found to have committed certain violations; provides payment settlement entity is only required to issue return to certain participating payees; requires payment settlement entity to create & maintain certain records; requires report submitted by financial institution to FSC to include information received from IRS; requires OFR to submit annual report.