Hm. I just looked up the law regarding late payment of taxes, because Virginia is claiming that my wife didn't pay hers for 1999. That's right, 1999, the taxes that were due more than two years and two months ago. She almost certainly doesn't owe them money, in fact, so it's not really a problem - in fact they probably owe her - but, here's the interesting part; "The late pay fine adds a half-percent per month charge up to a maximum of 25 percent."
There's an incentive to wait a really long time before asking for it, then, I suppose. I'm surprised they didn't wait the full four years and two months.
Unfortunately, there's no corresponding fine that we can charge them for not sending her the money that, in fact, they owe her. How unfair.
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