Charles Hugh Smith, cited how California--a case-study for high taxes, regulation, and smothering bureaucracy--automatically seized funds out of a previous resident's bank account for not filing taxes in the year 2006--five years after he had long moved out of state. In response to this incident, Smith writes, "What is entirely believable is that the state of California, desperate for revenue, is churning out dubious income tax claims stretching back years and collecting the money without due process."

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