UPDATE: After receiving the letter of assessment from Mass DOR back in June of 2006, I spoke with a "customer service" agent, faxed the necessary paperwork, and received a response indicating that the issue was resolved. They seemed to agree that it would be silly to pay Mass tax on income earned in Oregon as an Oregon resident.
Fast forward to this evening, when I log on to my bank accounts to move some money around. Hmm, the checking account appears to be about $3k light. That's odd. I think maybe direct deposit of last week's paycheck didn't happen. Wait, what's this memo debit for that amount last week with no detailed information? A phone call to the bank indicates that the charge came from the "levy" department. Huh?
The agent transfers me to that department and subsequently informs me that the fine folks at Mass DOR are attempting to take my money, for 2002 income tax. WTF! Forget the fact that they sent documentation indicating I didn't owe any 2002 income tax, they haven't sent me any correspondence since. You'd think that sort of thing would warrant a letter, or two. If they can find one of my bank accounts, I'd think they could find my mailing address. The bank said the address on the levy was my old address, from nearly four years ago.
I'm so looking forward to the phone conversation with one of their "customer service" agents in the morning. The good news is the bank said they'd immediately refund the money once they had the proper documentation. What a pain in the ass. Almost worth paying my attorney to do, other than the fact that I wouldn't have the satisfaction of personally cramming it up someone's ass.