MARYLAND: "Just send a copy of your Florida return"
ME: "There is no Florida return; they have no income taxes"
MARYLAND: "Well, you're going to need to give us something that says you paid state taxes in '93"
ME: "But I didn't"
MARYLAND: "Then, according to the IRS figures, you owe us $2600"
ME: "But I didn't live or work in Maryland in '93."
MARYLAND: "Where did you live?"
ME: "Florida"
MARYLAND: "So just send a copy of your Florida return.."
ME: "Shoot me now".
Needless to say, I flat-out ignored the letter, since they have no need or right to know whether or not I paid Pennsylvania taxes in 1998 (I did, of course) and they have no reason to even suspect I earned income in Maryland in 1998 (which I did not) other than the fact that this is the address I used on my federal tax filing.
I haven't heard from them again. (At least, not yet.)
I always thought that it didn't matter where you earned your income, you paid state taxes to the state that you lived in and only that state.