Without getting into the weeds of the merits of your case. . .

Several years ago I got into a conversation with a NCDOR auditor who just went berserk over the phone. In simplest of terms, issue was NC wanted taxes on former NC state employee/retiree who had been living out of state for several years. I think a reasonable person would have inferred she made "threatening" remarks, to include client needed sworn affidavits, they would (how?) attach his income, need to produce all sorts of documents, etc. It was obvious I was getting nowhere. Oh yes: NCDOR had already sent a "bill" for several thousand dollars of unpaid taxes plus interest/penalties to my client.

So. . .I hung up the phone, called back NCDOR, and stated I needed to talk to the supervisor of "Employee X." We had a most pleasant conversation, and upon his request and a later presentation of a copy of the client's VIRGINIA tax return (with the NC retirement income reported in full) for the relevant year, the matter was quickly resolved.

Just another day at the NCDOR. In general, once you get by the phone firewall, I've had good experiences with their personnel. But, every now and then. . .

FE