Is it just me? Readers, have you noticed? Are state tax departments becoming more aggressive? Is this a brand new trend inspired by my tortured paraphrasing of Neil Armstrong’s famous statement upon exiting the lunar module at 10:56 PM on July 20, 1969 and the very recent release of a new documentary film about the Apollo 11 mission?
I think not. State tax departments have always been aggressive. What is new, in my opinion, is the emboldened stance taken by both tax departments and the state governments, which send the departments on their daily missions.