I have heard of several people receiving letters regarding their 2006 North Carolina tax returns.  In the cases that I have heard of they were either because the individual moved into NC around mid-year (possibly even after) 2006.  We are looking into the circumstances regarding the other individual.  I can guarantee that letters did not go out just to these two.  What are the lessons to be learned?  First, always file your tax return on time.  Second, have quick and access with a professional tax accountant who will respond your emails you send on Saturday AM or 2 AM on Sunday morning.  If nothing else, it will provide a piece of mind and calm the panic.  3) Always keep records of the tax returns you filed.  If you used a professional, they should typically be able to provide you with those prior year records.

It is generally scary to receive a letter from a tax agency.  Just remember, it doesn't always mean that you did something wrong so do not panic.