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open (REPORTFILE,">>$folder\\$reportfile")...

open my $reportfile, ...

print $reportfile "TAG HIERARCHY REPORT\n";

open my $resultfile, '>>', $filepath...

my $filepath = File::Spec->catfile($folder, $reportfile);
open my $reportfile, '>>', $filepath ...;

my $filepath = File::Spec->catfile($folder, $reportfile);
open my $reportfile, '>>', $filepath
   or die "open('$filepath') for appending: $!";